ווטסאפ/טלפון: 054-4598358

טיפ בנושא חישובי משכורת

טיפ בנושא חישובי משכורת

לומדים בקורס הנהלת חשבונות 1+2 וצריכים עזרה בחומר ? - שיעור פרטי *בקבוצה קטנה של עד 4 תלמידים* – במחיר מיוחד!

טיפ בנושא חישובי משכורות – הוצאות המעסיק לביטוח לאומי.

כמורה פרטית להנהלת חשבונות,

חלק חשוב מהכנה של התלמידים לקראת המבחן של סוג 1+2 בהנהלת חשבונות קשור ללימוד הוצאות המעסיק בחישובי משכורות.

צריכות/ים עזרה בשיעורים פרטיים צרו עימי קשר
בווטסאפ -0544598358

את הוצאות המעסיק עבור הביטוח הלאומי יש לחשב מהשכר ברוטו לפי המדרגות לחישוב המופיעות בטופס המבחן.

אם המשכורת ברוטו של העובד הוא מעל הסכום של המדרגה הראשונה:

בשלב הראשון - יש לקחת את סכום המדרגה הראשונה ולכפול באחוז הנתון.

בשלב השני - יש לקחת את סכום המשכורת ברוטו ולהפחית ממנה את סכום המדרגה הראשונה, ואת ההפרש שמתקבל יש להכפיל באחוז המדרגה השנייה.

סכום הניכוי של המעסיק לביטוח לאומי הוא סיכום של שתי התשובות שקיבלנו.

דוגמא מלאה להסבר מופיע בקובץ המצורף בצד שמאל של המסך

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קבצים

טיפ בנושא חישובי משכורת

חישובי משכורת

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