Kėdainiai district As the farm grows, when it is no longer possible to do all the necessary work, there is a need to hire hired workers. What should be known in this case, reminds agroakademija.lt.
After deciding to accept an employee to the farm, the prospective employee must write a request to the owner of the farm, which contains the following information: from when he will be accepted to work, future duties and what time he will work.
The farmer needs to prepare an employment contract specifying the place of work, the duration of the work, the salary to be paid and other specific conditions (if any).
Then the employer must submit a report 1-SD “Notification on the start of the state social insurance of the insured” to Sodra. It is important to know that this notification is submitted to “Sodra” no later than one working day before the start of work provided for in the employment contract.
It is also important to check in the “Sodros” account whether the hired employee accumulates an additional 3%. pension, as this will affect the calculation of wages. If you do not accumulate, the total contribution rate is 21.27 percent, if you accumulate, additional interest must be added and 24.27 percent applied. tariff.
The contribution rate of “Sodra” is 6.98 percent. compulsory health insurance (PSD) and 12.52 percent. state social insurance (VSD) – a total of 19.5 percent.
PSD and VSD are deducted from the employee’s salary. If a salaried employee accumulates an additional 3 percent for pension, the deductible contribution rate reaches 22.5 percent.
An example. The monthly salary of a hired employee is equal to the minimum monthly salary – 924 euros.
- EUR 924 × 6.98 percent. = EUR 64.50;
- EUR 924 × 12.52 percent. = 115.68 EUR. Additional 3 percent for pensions: 924 × 3 percent. = 27.72 EUR.
- 180.18 EUR is paid to “Sodra” from the employee’s salary (if he is additionally saving for pension – 180.18 + 27.72 = 207.90 EUR).
Read the entire article at agroakademija.lt.
Prepared: according to agroakademija.lt inf.
