Wages and salaries (Total)
Cash payments paid to employees or other natural persons, constituting expenditures incurred by the employers to for the payment of the performed work, regardless of the sources of funds (self-financing or refund) and regardless of the basis for employment contracts or other legal relationship or activity on the basis of which the work or service is performed.
Partial payment in other form (securities and benefits in nature or their equivalents) is permitted only when provided for by the statutory labour provisions or collective labour agreement. Wages and salaries are comprised of: 1) personal wages and salaries, 2) payments due to order agreement or assignment agreement (excluding fees, 3) fees (wages and salaries for using or disposal of author's rights or related works), 4) agent-commission wages and salaries, 5) annual extra wages and salaries for employees of budgetary sphere entities, 6) payments from profit for distribution or balance surpluses.
- Agency commission wages and salaries
- Impersonal wages and salaries
- Gross wages and salaries of the employed abroad
- Wages and salaries to calculate average monthly wages and salaries
- Personal wages and salaries for overtime work
- Personal wages and salaries
- Wages and salaries of outworkers
- Wages and salaries of employees in intervention and public works
- Wages and salaries apprentices
- Sick pays
- Payments of annual extra wages and salaries for employees of budgetary sphere entities
- Payments from profit for distribution or balance surpluses