Monthly Archives: December 2019

Understand your pay scale better

What is a Pay Scale?

A pay scale is a system that determines how much an employee in a certain profession is paid as a wage or salary, based on one or more factors such as the employee’s level within the employer’s organization, the length of time that the employee has been employed, and the difficulty of the specific work performed.

A pay scale shows the range of salary an employee should expect at progressing stages in their career. Pay scales help employees to have an appropriate estimation of their future wage level. They also forecast the compensation evolution of a career path for employees to consider when mapping their careers.

What Factors Influence Pay Scales?

Different sets of factors influence the salary range that employees get in specific fields of work.

The first factor is industry. The demand for products or services of certain industries correlates directly to the demand for employees in their labor markets. Likewise, more prosperous industries lead to higher profit margins for businesses in that industry. These organizations can therefore afford to compensate their employees more. For instance, the median salary for waiters in the restaurant service industry is $18,502 per year, and the pay scale for waiters and waitresses is between 13,000 – 24,000 US dollars. This is very low compared to the median salary for professors working in the education industry, which is $93,588 per year with a pay scale ranging from 59,000 – 200,000 US dollars.

The second pay factor that influences pay scale is years of experience and responsibility. Within the same career path, employees with different levels of experience hold different positions in a company, and hence are on different pay scales. Take the Human Resource Department as an example. A human resources assistant is typically an entry-level position and little responsibility falls on their shoulders. On the other hand, a human resources manager may have been in the field for 10 years and be responsible for all facets of HR in an organization. Such a difference in experience and responsibility makes the pay scale for human resource managers almost triple the pay scale for human resource assistants.

A third integral factor that influences pay scale is education background. An employee’s educational background can be divided into three aspects: level of degree, university, and major.

What degree you hold establishes the level of your academic achievement. A doctorate weighs more than a master’s degree; a master’s degree weighs more than a bachelor’s degree; and a bachelor’s degree weighs more than a high school degree. The hierarchy of degrees divides pay scales into different levels accordingly.

For employees with the same level of degree, the institution the degree is from can affect pay scale. For example, graduating from Harvard University implies certain levels of extraordinary excellence in intelligence and learning ability. Thus, those who graduated from Harvard University receive a higher-ranking pay scale than those graduated from other colleges.

An employee’s major in college also influences their pay scale. If your major directly fits the job you are applying for, your skill set more than likely aligns with the role. In contrast, if you studied physics in college and apply for a designer job, you may get a relatively low pay scale, as your skill set and ability to perform the job requirements will be different from someone who studied design in college.

Another significant determinant of pay scale is certifications/competencies. Nowadays, employees need to do all they can to stand out from others in their field. Five-star Michelin chefs earn twice that of two-star Michelin chefs. Moreover, employers appreciate the ability of proven employees and would be willing to pay a higher salary to have leaders in their industry work for them rather than their peers.

Where I can find reliable pay scales?

Finding reliable sources of information is very important for you to make judgments about the salary wage ranges of a particular job.

With Salary.com, you can model your individual pay scale by inputting your educational background, your years of experience, your performance at this position, and so on. It’s also very convenient for you to check your pay scale at any time as you progress through your career or think about making changes in your life.

Salary.com also helps employers manage employee compensation and individual employees understand their worth in the job market. The advantage of Salary.com is that you can scope your salary ranges to your working location, your industry, and your years of experience.

Now that you already have a comprehensive understanding of what pay scale is, go to Salary.com and find your pay scale!

What is a Pay Scale? (with pictures)

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Last Modified Date: August 18, 2022

A pay scale is a document or table designed to determine how much an employee will earn in his or her job. Many companies have a scale set up before hiring new employees, and they may show it to prospective employees before hiring them. In this way, the job seeker can get a good idea of how much he or she can expect to earn while working for the company or business.

Not every company uses a pay scale to determine employee wages. Some companies seem to arbitrarily decide how much pay they will give an employee to start working for the company. Subsequent raises are similarly determined. Sometimes, a company without a standard scale will determine the subsequent increases in pay based on job performance or the overall performance of the company in the past year.

Similarly, some companies do not have a formal pay scale that is shared with employees, but they do have a loosely created one to help them determine the amount of money they will offer to new employees. This informal scale may also be used by the company to determine how much of a pay increase will be offered to the employee.

Typically, a unionized company will use a pay scale. Often, it is presented in a table format. For careers requiring special education or training, the pay scale will generally have years of experience on the side and the amount of education or training completed on the top. The employee can then find the point where the these two factors meet in order to determine the amount of pay he or she will receive for the year. If the job does not require special education, the chart will just show the salary for a specific number of years of experience.

Union representatives meet with the company to determine the salaries presented on the pay scale. The scale itself is a part of the contract that the company and the union develop. The idea behind this is to ensure that all employees are treated fairly and receive equal pay for equal experience and education. In this way, favoritism in the form of increased pay is eliminated. Although the pay scale is most often associated with unionized companies and businesses, companies without a union sometimes use one as well.

What Is A Pay Grade And How Does It Work? – Zippia

• What Is A Pay Grade?
• How Does A Pay Grade Work?
• Pay Grades in Public Sector Workplaces
• More Pay Steps that Encourage Motivation
• Overlapping Salaires are Common
• How Much are Raises in America?
• Tips For Negotiating Salary or Pay Grade
• Frequently Asked Questions
• Sign Up For More Advice and Jobs

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Being fairly compensated for their work is pertinent to any employee. You bring passion and diligence to your position and in return, you rely on being paid accordingly.

Pay grades are commonly used to establish a satisfactory market starting salary for particular positions and fields based on various background factors of the employee.

Key Takeaways:

• Pay grades define the amount of salary or wages available at each step in the employment process.

• The two main factors that determine pay grade are level of responsibilities and position within a career path.

• Pay grades are formatted as a range in which the salary or wages will be determined.

• Pay grades offer incentives for employees and encourage motivation.

• Pay grades at different levels of seniority can overlap to provide flexibility for an organization.

What Is A Pay Grade?

A pay grade is an organized system of compensation tiers that decide what employees in each position of a company will be paid. It is a range that includes a low-end number to the highest salary for a particular role within the company. It provides a structure for what an employee can expect as they progress through the company.

The salary an employee will receive initially can be affected by a number of factors.

Some of these factors include:

• Specific responsibilities for the position

• Level of seniority

• Overall job difficulty

• Prior work experience

• Education

• Performance

• Length of time in the field

How Does A Pay Grade Work?

A company’s pay grade functions based on two factors. Firstly, the responsibilities that the position entails and the job title of the employee.

Some examples of job titles include:

• Sales manager

• Office clerk

• Wildlife biologist

• Makeup artist

• Interior designer

• Bank teller

• Public relations specialist

The job title is basically that snapshot of what it is exactly you do. Each of these job titles, and any other job title that applies to you, have an average expected pay grade. You can find out what it is by doing a little internet research.

In addition to job title and responsibilities, a pay grade is also based on what level you’re at in your career path. Whatever field you’re in, there’s probably a natural progression towards more responsibility and usually management roles. An entry-level marketer isn’t going to receive the same pay grade as a chief marketing officer.

Think about pay grades like a map between these two aspects of a particular employee. Let’s embellish on that marketing example.

On a marketing team, there could be a senior marketer, an associate marketer, and an entry-level marketer. Each of these employees would receive a different pay grade range.

• The pay grade range for the Sr. level marketer would probably fall around $61,000-$120,000.

• On the other hand, the entry-level marketer would experience a range closer to $30,000-$75,000.

• The associate marketer would fall somewhere between the two.

Notice that there is some overlap between the two positions, however, their high points and low points differ based on seniority.

Pay Grades in Public Sector Workplaces

Working in the public sector or a union job means that pay grades will often be utilized to give you comprehensive guidelines to factors affecting your salary and upward mobility within the organization. Usually, in these positions, employees will be rewarded for sticking with the company for multiple years and handling supervisory tasks.

Examples of Public Sector Workplaces Include:

• Military

• Law Enforcement

• Public Education

• Transit

• Healthcare

• Infrastructure

More Pay Steps that Encourage Motivation

One of the most useful aspects of implementing a pay grade is that it provides the employees with a clear framework for the steps their career growth will take. It’s helpful for employees, especially in a lower-paying entry-level position, to know exactly when their performance will be evaluated and what they should expect in their time working for the company.

Moving through a pay grade allows an employee’s performance to be continually taken into consideration. It shows that there’s the ability to progress into promotions or roles with more responsibility.

Beware of offering too few pay steps in your system. A team that feels stagnate can often turn demotivated and hurt productivity. Increased pay steps act as an incentive for meeting those higher-level expectations. Outlining more pay steps has the potential to improve employee motivation and morale.

Overlapping Salaires are Common

It’s customary for the steps involved in an organization’s pay grade to have some degree of overlap between positions. This would mean something like an entry-level marketer’s pay grade being $40,000-$70,000 and a higher level associate receiving a pay grade of $60,000-$80,000. They both start and end at a different point, however, between the two there are commonalities.

Pay grades are used to ensure fairness for employees when it comes to compensation and room for growth. It’s a system that rewards team members for meeting goals and producing exceptional work. This can be attractive to new applicants, as well as keep talented current employees happy and motivated.

How Much are Raises in America?

The standard raise rate can differ drastically based on field and employer discretion. Some jobs have a tendency to give higher salary increases or better bonuses more often than others.

Raises can be as small as 1% or as much as a 30% increase depending on management responsibilities and the job title. If you’ve been offered a raise that you think is lower than what you deserve, the possibility is always open to negotiate with your supervisor.

Negotiation procedures are a standard process in the workforce. It can seem frightening to a first time negotiator to request a higher salary, better raise, or more benefits. However, it’s a very valuable tool that you can improve on. With a little research into strong negotiation techniques and evaluating your objective accomplishments, you may be able to negotiate your way into your target pay grade.

1. Do Research on the Market Average. Doing the proper research in the market average salary for your position is crucial to your negotiation’s success. This can create a good foundation for your stance as to why you deserve a higher pay grade.

   Some Factors to Consider Researching Might Include:

   • What are direct competitors paying on average?

   • What is the national average for your job title?

   • What is the average salary in your city or State?

   • What is the average salary for an employee in your position with your level of experience?

   • What are the recruiters in your location and industry offering?

2. Be Organized. There’s nothing that will deter a potential or current employer faster than a disorganized approach. You’re bringing a request to there attention, and that means it should be professionally prepared. Take time to organize your needs, thoughts, and research conclusions into a rational argument for your value.

3. Be Flexible to Alternative Options. Your current employer may have their hands tied budget-wise when it comes to offering a higher pay grade. This doesn’t completely degrade negotiations, and they could have other offers that are equally as valuable. Be flexible in your discussion and open to hearing their alternatives to a higher salary.

   Examples of Possible Benefit Alternatives an Employer can Provide Include:

   • One work at home week per month

   • An extra three personal days per year

   • Stock options

   • More paid sick days

   • Dental benefits

   • Tuition reimbursement

   • Commuting costs

4. Be Confident, but Not Conceited. The fine line between going into a salary negotiation confident without being conceited can make the difference between attaining your request or not. You should have enough confidence to accurately articulate your strengths and accomplishments in your time working. However, try to keep this confidence in your value from coming across as too self-indulgent.

   Employers respond well to level-headed professionalism and mentioning definitive achievements.

5. Express Your Gratitude. Whether you’re negotiating a starting salary with a potential employer, or the details of a promotion with a current company, being gracious for their offer is key. Even if the pay grade didn’t live up to your original expectation, they’re still extending an offer.

   When you’re dealing with negotiating the terms of a raise with your current employer, be sure to thank them for all the experience you’ve gained while working for the organization. Experience can be just as valuable as dollar signs, and you should be appreciative of this when asking for more.

6. Set An Exact Target Pay Grade. You should try to be as specific as possible when negotiating your salary. You should go into it with a target number in mind that you’d like to hit.

   When deciding on a pay grade range to counter offer an employer, make sure that the lower half of your request is still a salary number that you would accept.

   Most companies are in the business of adhering to a budget, and if you give them a smaller number than you actually want, it could lead to accepting an offer for less than you need.

7. Don’t Be Scared to Leave or Decline an Offer. Something to consider before embarking on salary negotiations is that there’s always the possibility that it can result in you moving on to other options. Whether that means leaving your current company or declining a job offer because it’s not meeting your minimum salary requirements.

   Don’t be too scared to walk away from an offer, even if it means going back to job searching. Finding the right position is a process. Letting the fear of not finding anything else affect your decisions can paralyze you into settling for an offer that won’t meet your needs or is less than you deserve.

Frequently Asked Questions

1. What defines a pay grade?

A pay grade is defined as a level of compensation that reflects the responsibility and authority of an employee. Pay grades are used to determine what should be the appropriate salary or wages for an employee at a particular time in their career path.

2. What is the grade of an employee?

An employee grade groups employees of similar positions and ranks them to assign compensation rates and salary structures. Employee grades are closely tied to pay grades. Think of employee grades as the genesis of pay grades. An organization must first rank employees based on skills, authority, experience, and responsibilities before they can come up with an appropriate pay grade.

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How Does a Pay Grade Work for Employees?

Table of Contents

Table of Contents

• Pay Grades in Public Sector Workplaces

• More Pay Steps Encourage Motivation

• Overlapping Salaries Are Common

A Pay Grade Also Involves a Series of Pay Increase Steps for Motivation

•••
Visage/Stockbyte/Getty Images

By

Susan M. Heathfield

Full Bio

Susan Heathfield is an HR and management consultant with an MS degree. She has decades of experience writing about human resources.

Learn about our
editorial policies

Updated on March 01, 2021

A pay grade is a step within a compensation system that defines the amount of pay an employee will receive. The pay grade is generally defined by the level of the responsibilities performed within the job description of the position, the authority exercised by the position, and the length of time the employee has performed the job.

Responsibilities, and hence a higher pay grade, are extended to employees who manage the work of other employees. Growing levels of management responsibility experience increasing levels of pay within the pay grade.

Occasionally, the horizontal axis is related to the performance of the employee as well as the length of the employee’s service. The vertical steps in a pay grade chart refer to the level of the responsibilities defined by the job’s requirements.

Pay grades provide a framework for compensation by defining the amount of pay available at each step in the employment process. Pay grades take the place of salary negotiation, particularly in public sector employment where fairness trumps contribution. Pay grades are also typical of union-represented positions.

 © The Balance 2018

Pay Grades in the Public Sector and Unionized Workplace

Particularly in the public sector or in a unionized workplace, the existing pay grades also affect how much money an employee can expect to make when starting a new job. The employee’s initial ranking within the pay grade is affected by his or her job experience, education, and other factors. In the Federal Government General Schedule, for example, individuals with senior management roles will receive a GS 14 or 15 pay grade.

On the same schedule in a particular pay grade range, an employee who is new to a job that they are starting right out of college will start at pay step one of the pay grades. If he or she continues to work in the same role, the pay grade will allow for the upward movement in salary, usually one pay step per year of service within the pay grade assigned to that job.

Compensation systems that involve pay grades are often used for public sector jobs such as in the Federal government, the military, and universities.

Pay steps within each pay grade differ between organizations and may involve as many as 10 to 15 or more pay steps before an employee reaches the top rate of pay for their pay grade. A pay raise, once an employee reaches the top of their pay grade is dependent on the cost of living allowances or increases.

More Steps in the Pay Grade Encourage Employee Motivation and Feelings of Mobility

The number of pay steps encourages employees to feel as if their career success and compensation are increasing during the time they perform the job—even if they are performing the same job. This is important as it is not always possible for every employee to obtain a promotion, a lateral move, or a move to a different internal job with more responsibilities to start moving up the pay steps of the next pay grade level.

If very few increases exist via pay steps, employees feel stuck and unappreciated. This can affect employee morale and employee motivation adversely. Since the public sector and unionized employees are less likely to adventurously seek out new external activities, often preferring the assuredness and security of a regular paycheck, this can create a workplace that is rife with stagnation, unhappiness, and defeat.

Overlapping Salaries Are Common in Pay Grades

Overlaps in the amount of salary available at each pay step of the pay grade are common to pay grades. For example, a beginning worker’s job at pay grade 1 might involve 10 to 15 pay steps from $24,000 to $36,000. Pay grade 2 assigns rates from $28,000 to $40,000 and so forth.

Pay grades are also useful in private sector employment. As a company grows larger, you want to ensure fairness and similar pay structures across different positions within a variety of work units and job functions.

Similar pay for similar job requirements and responsibilities ensures that each work unit can attract and retain excellent employees. Pay grades in the private sector can involve salary negotiation and the application of more managerial discretion than in its public sector counterparts. This is because pay grades in the private sector seek to reward and recognize superior performance as well as factors such as longevity and commitment.

Article Sources

1. PayGrade.org. “General Schedule (GS) Payscale Table for 2020.” Accessed May 30, 2020.

How To Establish a Salary Range

Table of Contents

Table of Contents

• Use Market Research To Determine Pay Ranges

• Compare Salary Ranges Throughout Your Company

• Calculate a Salary Range

• Clearly Communicate Salary Ranges

• Use the Salary Range To Attract the Right Employee

• Clarify Your Needs With the Job Description

•••

Filadendron / Getty Images

By
John Egan

Updated on August 31, 2022

Fact checked by

Taylor Tompkins

Fact checked by
Taylor Tompkins

Full Bio

Taylor Tompkins has worked for more than a decade as a journalist covering business, finance, and the economy. She has logged thousands of hours interviewing experts, analyzing data, and writing articles to help readers understand economic forces. She joined The Balance in 2022 as its Economics Editor.

Learn about our
editorial policies

As small businesses compete for talent, it’s critical that they establish salary ranges for their positions. In the absence of salary ranges, an employer might miss out on top-quality candidates or might overpay new hires.

Since February 2021, the average pay for U.S. workers has been more than $30 per hour and varies depending on where you are in the country. Does that number seem too high or too low for your small business? Maybe. Maybe not.

Coming up with a salary range for each position at your small business can take some of the guesswork out of setting the appropriate pay for your employees, helping your business attract and retain workers—and ensuring your business is properly allocating its payroll.

Key Takeaways

• A salary range sets the minimum and maximum amount of pay for a position or group of positions.
• Including the salary range in a job posting can attract more and better-qualified candidates.
• Various online resources and calculators can help you establish pay ranges for the jobs at your small business.
• A number of factors go into calculating a salary range, including location, job requirements, and company budget.

What Is a Salary Range?

A salary range establishes a minimum and maximum amount of pay for a position or group of positions. For instance, if you’re hiring an inside sales representative, the low end of the range might be $35,000 a year while the high end of the range might be $65,000 a year.

Use Market Research To Determine Pay Ranges

The web is chock-full of information about pay ranges. So before you post a job ad, scour the internet to find examples of pay ranges for positions you’re trying to fill.

The website of the U.S. Bureau of Labor Statistics is a great source in the hunt for pay ranges. Other good sources include the Robert Half staffing company, Salary.com, Glassdoor, Payscale, Indeed, SalaryExpert, and the job postings of your competitors.

Data you pull from online sources can be incredibly insightful when you’re establishing salary ranges for your small business.

Compare Salary Ranges Throughout Your Company

As you’re determining the salary range for a certain position at your company, you might want to review the pay ranges for every position. For example, you might realize you need to increase the salary range for a job posting if your internal research shows your current employees are being paid above that range. Or you might determine that your current employees are being underpaid based on your salary review.

During this process, figure out whether your budget can withstand changes in salary ranges that result in higher payroll costs. You might conclude that your budget needs to be increased to fatten your salary ranges, or that you can’t afford to boost the budget in order to tweak salary ranges. Competitive and budgetary concerns are two of the factors that will affect your salary decisions.

Calculate a Salary Range

To calculate a salary range, factors you should weigh include:

• Location: What are other businesses in your region paying for this type of position?
• Requirements: What levels of education, skills, and experience are you seeking for the person who will fill this position?
• Budget: Would your payroll be stretched thin if you allocate a generous amount of money for a certain salary range?
• Corporate structure: How does this position fit into your organizational chart and your business plan? How valuable is this position compared with other positions at your business?
• Benefits: Can attractive benefits such as health insurance and paid time off make up for a salary range that’s lower than salary ranges for competitors in your region or industry?
• Local laws: What mandates do your state, county, or city have regarding the minimum wage that you must pay?

Clearly Communicate Salary Ranges

When it comes to salary ranges, it’s wise to communicate them either in a job posting or during the interview process instead of later on, during salary negotiations.

Also, it’s best to be proactive about setting salary ranges rather than establishing them after a sticky issue arises, such as an increased turnover rate or a pay-related lawsuit.

However, this doesn’t mean you must widely broadcast salary ranges for each position at your company. But being transparent about a position’s salary range with a prospective or current employee can help attract and retain talent.

Use the Salary Range To Attract the Right Employee

The salary range might be the first thing a candidate looks for in a job posting. In fact, if a salary range doesn’t appear in a job posting, a candidate might not even submit an application. Therefore, it might pay off in terms of attracting and retaining the right employees to include the salary range in a job posting.

In some places, state or local laws require an employer to add a salary range to a job posting. Be sure to check the labor laws governing your small business before you publish an ad for a job.

Why Should You Advertise the Salary Range?

Here are five things that putting a salary range in a job posting can do:

• Help assure potential employees that you’re being fair and transparent about pay.
• Remove the element of surprise. If you’re upfront about the pay range, then a new employee who wasn’t aware of the pay range might not be upset later on if they believe they’ve been underpaid.
• Weed out candidates whose pay expectations exceed your salary range.
• Narrow the slate of candidates to those who believe your small business is a good place to advance their career.
• Save time. During an interview, a candidate is quite likely to ask about the salary range for a position. Plus, pay ranges for an array of positions are available on a number of websites. So why not get this out of the way by putting that information in your job posting?

Clarify Your Needs With the Job Description

Being as specific as possible in a job description, such as mentioning the salary range, can generate more candidates who are well-qualified for the position you’re trying to fill. For instance, if you’re looking for an inside sales representative, a detailed job description might discourage someone with no experience related to inside sales (such as somebody who has specialized in outside sales) from applying for the job. This can save time and frustration for both you and a job seeker.

Once you’ve nailed down the specifics of a position you want to fill, you can more easily research what the salary range should be and can more precisely target potential employees.

The Bottom Line

Setting salary ranges for positions at your small business means you’ve got to conduct market research and review your business’s budget and priorities. But if you commit to establishing a pay range for each position, that work could pay off in the form of more job applicants, better-qualified job candidates, less turnover, and a happier workforce.

Frequently Asked Questions (FAQs)

How big of a salary range should I give during the interview process?

During the interview process, ask a candidate about the salary they’re expecting. If the number is within your salary range for that position, then tell that candidate that their figure falls within your range. You can dive into the details once you’ve reached the salary negotiation stage. Of course, the salary conversation might not require this sort of back and forth if the job posting included the pay range.

What is median pay for an American worker?

The median wages for U.S. workers was $1,041 per week in the second quarter of 2022, according to the U.S. Bureau of Labor Statistics.

Article Sources

1. Federal Reserve Economic Data. “Average Hourly Earnings of All Employees, Total Private.”

2. Payscale. “What Is Pay Communication and Why Does It Matter?”

3. Colorado Department of Labor and Employment. “Equal Pay for Equal Work Act, Part 2.”

4. U.S. Bureau of Labor Statistics. “Usual Weekly Earnings Summary.”

Salaries & Wages

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 571-372-1614.

• General Schedule (GS) & Locality Pay Tables

  • 2022 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2022 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• Special Rate Tables

  • 2022 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 571-372-1614.

• General Schedule (GS) & Locality Pay Tables

  • 2021 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2021 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• Special Rate Tables

  • 2021 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 571-372-1614.

• General Schedule (GS) & Locality Pay Tables

  • 2020 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2020 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• Special Rate Tables

  • 2020 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 571-372-1614.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2019 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2019 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2019 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2018 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2018 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2018 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2017 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2017 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2017 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2016 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2016 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2016 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2015 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2015 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2015 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules. DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

• 
  

  General Schedule (GS) & Locality Pay Tables

  • 2014 GS Pay Tables
  • Spreadsheet of General Schedule Rates
  • Information about Spreadsheet Format
  • General Schedule Salary Calculator

• 
  

  Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

  • 2014 LEO Pay Tables
  • Spreadsheet of LEO Rates
  • Information about Spreadsheet Format
  • LEO Salary Calculator

• 
  

  Executive & Senior Level Employee Pay Tables

  • 
    Rates of Pay for the Executive Schedule
  • 
    Basic Rates of Pay for Members of the Senior Executive Service
  • 
    Basic Rates of Pay for Employees in Senior-Level and Scientific or Professional Positions
  • 
    Basic Rates of Pay for Administrative Law Judges
  • 
    Basic Rates of Pay for Administrative Appeals Judges
  • 
    Basic Rates of Pay for Members of Boards of Contract Appeals
  • 
    Locality Rates of Pay for Administrative Law Judges
  • 
    Locality Rates of Pay for Administrative Appeals Judges
  • 
    Locality Rates of Pay for Members of Boards of Contract Appeals

• 
  

  Special Rate Tables

  • 2014 Special Rates Tables
  • Special Rates Tables Search
  • Special Rate Requests
  • Special Rates for Student Trainees

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

General Schedule (GS) & Locality Pay Tables

• 2013 GS Pay Tables
• Spreadsheet of General Schedule Rates
• Information about Spreadsheet Format
• General Schedule Salary Calculator

Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

• 2013 LEO Pay Tables
• Spreadsheet of LEO Rates
• Information about Spreadsheet Format
• LEO Salary Calculator

Executive & Senior Level Employee Pay Tables

• Executive Schedule
• Senior Executive Service
• Employees in Senior-Level & Scientific or Professional Positions
• Administrative Appeals Judges
• Administrative Law Judges
• Members of Boards of Contract Appeals

Special Rate Tables

• 2013 Special Rates Tables
• Special Rates Tables Search
• Special Rate Requests
• Special Rates for Student Trainees

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules.  DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the pay tables and related materials posted on our website, agencies may email [email protected].

General Schedule (GS) & Locality Pay Tables

• 2012 GS Pay Tables
• Spreadsheet of General Schedule Rates
• Information about Spreadsheet Format
• General Schedule Salary Calculator

Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

• 2012 LEO Pay Tables
• Spreadsheet of LEO Rates
• Information about Spreadsheet Format
• LEO Salary Calculator

Executive & Senior Level Employee Pay Tables

• Executive Schedule
• Senior Executive Service
• Employees in Senior-Level & Scientific or Professional Positions
• Administrative Appeals Judges
• Administrative Law Judges
• Members of Boards of Contract Appeals

Special Rate Tables

• 2012 Special Rates Tables
• Special Rates Tables Search
• Special Rate Requests
• Special Rates for Student Trainees

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules.  DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

The Office of Personnel Management provides policy leadership and expertise on a variety of Governmentwide pay programs for Federal employees, including the General Schedule (GS), Law Enforcement Officer (LEO) Pay Schedules, and the Federal Wage System (FWS).

For more information on the General Schedule and Law Enforcement Officer pay tables, agencies may email at [email protected].

General Schedule (GS) & Locality Pay Tables

• 2011 GS Pay Tables
• Spreadsheet of General Schedule Rates
• Information about Spreadsheet Format
• General Schedule Salary Calculator

Law Enforcement Officer (LEO) General Schedule Locality Pay Tables

• 2011 LEO Pay Tables
• Spreadsheet of LEO Rates
• Information about Spreadsheet Format
• LEO Salary Calculator

Executive & Senior Level Employee Pay Tables

• Executive Schedule
• Senior Executive Service
• Employees in Senior-Level & Scientific or Professional Positions
• Administrative Appeals Judges
• Administrative Law Judges
• Members of Boards of Contract Appeals

Special Rate Tables

• 2011 Special Rates Tables
• Special Rates Tables Search
• Special Rate Requests
• Special Rates for Student Trainees

How to Obtain an FWS Wage Schedule

The Department of Defense (DOD) is the lead agency responsible for conducting Federal Wage System (FWS) wage surveys and issuing wage schedules.  DOD’s Civilian Personnel Advisory Service maintains a website with all FWS wage schedules. You can visit the FWS wage schedules website or contact DOD directly at 703-696-1746.

Payroll taxes in Germany 2022, 2021, gross net salary

On this page you will find out what taxes and social charges are withheld from your salary in Germany, as well as how the net (net) salary is calculated.

Salaries in Germany by profession, influencing factors, salaries of men and women – detailed information on a separate page of our website.

§ Salary taxes in Germany: brutto / netto calculator0010 gross salary

(Brutto-Arbeitslohn), i.e. the amount from which taxes and social charges have not yet been withheld. The amount of wages that an employee receives in his bank account is called net salary (German: Netto-Arbeitslohn). What taxes and fees are withheld from salary in Germany (year 2022):

• Personal income tax / income tax (German Einkommensteuer / Lohnsteuer) – [14-45%], see tax rates below on the page.
• Church tax (German Kirchensteuer) – [8-9% of ESt] – if a person belongs to one of the churches that collect taxes from believers, for example. Catholic Church. (Officially leaving the church, you can avoid paying this tax.)
• Solidarity tax (German: Solidaritätszuschlag) – [5.5% of ESt] – for people with high incomes
• Compulsory health insurance
  [14.6%: 7.3% paid by the employee, 7.3% – employer]
• Mandatory pension insurance
  [18.6%: 9.3% paid by employee, 9.3% paid by employer]
• Compulsory care insurance
  [3.05%: employee pays 1.525%, employer pays 1.525%]
• Unemployment insurance
  [2.4%: worker pays 1.2%, employer pays 1.2%]

Read more about You can find the current rates of social contributions from wages in Germany on the page Pensions in Germany: contributions to pension insurance and other social contributions. Read more about insurance in Germany here.

§ Examples of payroll calculation in Germany: brutto / netto calculator

The following table 1 makes an example of net payroll calculation for an employee who earns 4’000. 00, 3’000.00 or 1’500.00 euros gross, has 1 child and has III tax class, lives in the western part of Germany. In this case, his deductions from the salary will look like this:

Table 1. Examples of calculating the monthly gross/net salary

The absolute accuracy of the calculation is not guaranteed!

§ German salary payments; payments not subject to taxes and duties

Additional payments to salary

In addition to wages in Germany, firms can pay lump sums to an employee, for example, cash benefits for Christmas or vacation, and others. However, whether such payments will be made or not and in what amount depends on the enterprise itself and the contract with each individual employee. Information about how long a holiday in Germany lasts.

Salary payments not subject to social charges

Social payments from wages in Germany are made not only by the employee, but also by the employing company. In 2022, these employer payments averaged 22. 0% of the employee’s gross salary.

However, not all payments made by an enterprise to an employee are subject to social charges. From the following payments, the company does not pay social charges:

• Payment of childcare costs (Kindergarten or Tagesmutter)
• Travel expenses to and from work
• Payment for a fitness studio or health courses
• Sale of products of own production at a reduced price to employees of the enterprise

§ Personal income tax rates in Germany

In Germany, unlike some others countries, there is a progressive scale of personal income tax, i.e. the more a person earns, the higher the tax rate he pays. The initial tax rate in Germany is 14% and the maximum is 45% . Thus, if a person during the year began to earn above the tax-free minimum (for example, for 2022 for single people this is 9984 euros, see “tax classes” below on the page), he starts paying 14% tax and the more he earns, the more pays the tax rate. However, the increased rate does not apply to the entire amount received for the year, but to the difference between the amount of the lower rate and the amount of the higher rate. In the example above, if a person earned 12,000 euros per year, then he will pay 14% from 2016 euros (12000-9984=2016).

§ German personal income tax classes

There are tax classes in Germany that are assigned to personal income taxpayers. There are 6 such classes in total, and depending on the tax class, people pay more or less tax from their wages every month. Which class a person receives depends on his marital status. Tax classes establish non-taxable minimum wages. Further in the list are the characteristics of the tax classes:

• I. Persons who are not married and have no children.
• II. A parent who raises children alone.
• III. and V. Couples with large income disparities.
• IV. Married couples who do not have a significant difference in income.
• VI. Having multiple jobs.

For married couples, it is most beneficial to apply taxation classes 3 and 5 if the husband and wife have a big difference in income.

The tax-free minimum wages in Germany for 2022 are shown in the following table 2. The table also shows which tax classes they apply to.

Even under the conditions of disintegrating capitalism, the masses continue to live the everyday life of the oppressed, who are now more than ever in danger of being thrown back to the bottom of pauperism. They are forced to defend their piece of bread if they cannot increase or improve it. There is neither the possibility nor the need to enumerate here individual, particular requirements, which each time grow out of specific circumstances, national, local, professional. But the two main economic calamities, which summarize the growing nonsense of the capitalist system, namely, unemployment and high prices, require generalized slogans and methods of struggle.

The Fourth International declares irreconcilable war on the policy of the capitalists, which, like to a large extent the policy of their agents, the reformists, is aimed at shifting the entire burden of militarism, crisis, disorder of the monetary systems and other disasters of capitalist agony onto the working people. It requires work and a decent existence for all.

Neither monetary inflation nor stabilization can serve as the slogans of the proletariat, for they are two ends of the same stick. The rise in prices, which, as the war approaches, will become more and more unbridled, can only be fought under the slogan of a sliding wage scale. Collective agreements should ensure automatic wage increases in line with rising prices for commodities.

Under fear of its own degeneration, the proletariat cannot allow a growing section of workers to become chronically unemployed, paupers living on handouts from a decaying society. The right to work is the only serious right the worker has in a society based on exploitation. Meanwhile, this right is confiscated from him at every step. Against unemployment, “structural”, as well as “opportunistic”, it is time, along with the slogan of public works, to put forward the slogan of a sliding scale of working hours. The trade unions and other mass organizations must bind the employed and the unemployed with a mutual guarantee of solidarity. Cash work is distributed among all available working hands, in accordance with which the size of the working week is determined. The average earnings of each worker remain the same as in the old working week. Wages, with a strictly enforced minimum, follow the movement of prices. No other program can be adopted for the current catastrophic period.

The owners and their lawyers will argue that these requirements are “unfeasible”. Smaller capitalists, especially bankrupt ones, will refer to their account books. The workers categorically reject these arguments and references. It is not a matter of a “normal” clash of opposing material interests. It is a matter of protecting the proletariat from disintegration, demoralization and destruction. It is about the life and death of the only creative and progressive class, and thus about the future of mankind. If capitalism is incapable of satisfying the demands that grow inevitably out of its self-generated disasters, let it perish. “Practicability” or “impossibility” is in this case a question of the correlation of forces, which can only be decided by struggle. On the basis of this struggle, whatever its immediate practical successes, the workers will best understand the necessity of abolishing capitalist slavery.

This text is an introductory fragment.

Appendix 4. The continuous scale of dendrochronological dating does not extend beyond the tenth century AD

Appendix 4. The continuous scale of dendrochronological dating does not extend into the past beyond the tenth century AD
One of the modern methods claiming independent dating of historical monuments is dendrochnological. His idea is pretty

14.1. The continuous scale of dendrochronological dating extends into the past no further than the 10th century AD. e

14.1. The continuous scale of dendrochronological dating extends into the past no further than the 10th century AD. uh
One of the modern methods claiming independent dating of historical monuments is the DENDROCHRONOLOGICAL method. Its idea is quite simple. It is known that

5.10. “Scale of constellations” on the zodiac

5.10. “Scale of constellations” on the zodiac
The structure of the Egyptian zodiacs, in principle, does not allow you to set the positions of the planets with very high accuracy. All Egyptian horoscopes are only approximate descriptions of the positions of the planets relative to the figures of the constellations. However, for

2.1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD

2.1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD
One of the modern methods claiming independent dating of historical monuments is dendrochronological. His idea is quite simple. she

15.1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD

15.1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD
One of the modern methods claiming independent dating of historical monuments is DENDROCHRONOLOGICAL. His idea is quite simple. she

3. Features of cost accounting in the recovery period and restructuring of the wage system

3. Features of cost accounting in the recovery period and the restructuring of the wage system
The main thing in the restructuring of industry to economic methods that corresponded to the principles of the New Economic Policy was its transfer to economic accounting. Lenin pointed out that “translation

Comparative wages in Russia and Europe

Comparative wage levels in Russia and Europe
The crisis and inflation have thrown Russia in terms of minimum wages below the poorest EU countries. Even in the relatively prosperous Moscow and the oil regions, the minimum wage is slightly higher than the levels of

Fight at La Plata 13 December 1939 years old

Battle of La Plata December 13, 1939
The “pocket” battleship “Graf Spee” operated in the area between Pernambuco and Cape Town, but in November for a short period moved to the Indian Ocean to the island of Madagascar. On the way back, he met with supply vessel

supporting him.

1.6. Mathematical methods and New chronological scale.

1.6. Mathematical methods and New chronological scale.
The main thing in any historical construction, whatever it may be, is the time scale, which is a sequence of placement of historical events on the time axis. This scale is like a spine

Solis and the rediscovery of La Plata

Solis and the rediscovery of La Plata
It is difficult to say whether the Spaniards knew about the voyage of Froish and Lizhboa, but it is known for sure that King Ferdinand, who in 1514 received news of the discovery of the South Sea, decided to send a flotilla of three ships to search for the strait. He is her commander

Chapter 17. OPENING THE AMAZON AND THE LA PLATA BASIN

Chapter 17
DISCOVERY OF THE AMAZON AND THE LA PLATA BASIN
Sailing Orellana on the Amazon River
The flotilla of Francisco Orellana, when he voluntarily or involuntarily separated from G. Pizarro forever on December 26, 1541, consisted of a brigantine and four canoes. On these ships he placed 57 Spaniards,

Struggle of the Paulists against the Jesuits in the basin of La Plata

Struggle of the Paulists with the Jesuits in the La Plata basin
The first Jesuits arrived in Brazil in 1549g. together with the “laity” – the founders of the colony of Bahia. They settled first among the seaside Indians, and then developed their activities from north to south in the east lane

Juan Solis at the mouth of La Plata

Juan Solis at the mouth of La Plata
Juan Diaz de Solis took part in expeditions to the Yucatan in 1506–1507. and in the second expedition of Vicente Pinson in 1508, during which he commanded one of the ships. An experienced sailor, in 1512, after the death of Amerigo Vespucci, he was appointed

Activation Potency Scale

Activation potency scale
In the phrase “activation potency” introduced by the authors, “activation” reflects the same level of activity – from “there are no barriers on the sea and on land” to “quieter than water, lower than grass” (its own, inherent, to each person individually from birth),

14.

1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD

14.1. The continuous scale of dendrochronological dating extends into the past no further than the tenth century AD
One of the modern methods claiming independent dating of historical monuments is dendrochronological. His idea is quite simple. she

Classical Greek Order Human Scale

Human size scale of the classical Greek order
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from a pest – place of production where the pest is not present, and

[…]

where it is officially maintained, cc) Pest-free production site – A defined part of a production site for which the absence of a given pest is scientifically proven, and where, if necessary, it is officially maintained for a certain period of time, and which is managed as a separate unit, but in the same way as a free place of production.

fsvfn.ru

fsvfn.ru

bb) Pes t f ree p la ce of production […]

denotes to a place of production where a specific type of pest is not present and the

[…]

place is officially protected, 3 cc) Pest free production site denotes to a production area where a specific type of pest is not present and this status is officially protected for a certain period of time and to a certain part of production area administered as a separate unit as in the case of place of production free from pests.

fsvfn.ru

fsvfn.ru

On tap changers with more than 15,000 operations per year we

[…]

We recommend using OF100 oil filter unit (instruction for

[…]
operator and and BA 0 1 8) with paper [. ..]

replacement filters.

highvolt.de

highvolt.de

If the number of on-load tap-changer operations per year

[…]

is 15,000 or higher, we recommend the use of

[…]
our s ta tiona ry oil fi lter un it OF […]

100 with a paper filter insert (see Operating Instructions BA 018).

highvolt.de

highvolt.de

S&P also downgraded the transfer risk and

[…]

currency conversion for Ukrainian

[…]
Wenness borrowers C “ BB ” to BB – ”” ”” ”

ratings of Ukraine by

[…]

liabilities in foreign and national currency at ‘B’, national scale rating ‘uaAA’ and external debt coverage rating at ‘4’.

ufc-capital.com.ua

ufc-capital.com.ua

S&P also downgraded the risk of currency transfer and

[…]

conversion for Ukrainian non-sovereign

[…]
borro we rs fr om BB to BB -, b ut confirmed th e sho rt-te rm ratings [… ]

of Ukraine for liabilities

[…]

denominated in foreign and domestic currencies – at B level, its national scale rating — uaAA and foreign debt coverage rating – at the level 4.

ufc-capital.com.ua

ufc-capital.com.ua

Quick release

[…]
connections S P H / BA with with […]

Leakage Disconnect and DMR Quick Connect Full Flow Couplings for

[. ..]

cooling systems: oil systems and water/glycol systems.

staubli.com

staubli.com

S PH/BA cl ean br eak a nd DMR full […]

flow quick release couplings for cooling applications such as oil and water glycol connections.

staubli.com

staubli.com

The company also supplies the landing gear system for the world’s first civilian tiltrotor “Tiltrotor”

[…]
[…]
(aircraft equipped with tilt rotors): Messier-Bugatti-Dowty supplies equipment d l i BA 6 0 9 f from Bell/Agusta Aerospace, the range of an aircraft that combines […]
[…]

vertical takeoff helicopter.

safran.ru

safran.ru

It also supplies the landing gear for the Bell/Agusta Aerospace BA609, the world’s first civilian tilt-rotor aircraft, combining the flexibility of vertical flight with the speed and range of a conventional aircraft.

safran.ru

safran.ru

For the purpose of increasing security and protecting corporate information, SK U D bb g u ar d systems o bb t i me -management (with subsequent generation of various attendance reports […]

for the purposes of financial motivation),

[…]

as well as third devices such as electric locks, alarms, sensors, etc.

moscow-export.com

moscow-export.com

In order to increase security of corporate i nf orma tion , bb guard is n ot o nly a professional device for access control with face recognition, it also presents the opportunity of integration with system it h su bseq ue v

and with outside devices such as electric locks, alarms, sensors, etc.

moscow-export.com

moscow-export.com

Standalone

[…]

financial position of Samruk-Energy at

[…]
level rating category and and BB o t takes advantage of the vertical […]

integration since activity

[…]

companies include the entire process of energy generation, from coal mining to the generation and distribution of electricity and heat.

halykfinance.kz

halykfinance.kz

SE’s standalone business and financial profile

[…]
is asse ss ed a t BB r atin g catego ry , which b en efits […]

from its vertical integration as its

[. ..]

activities range from coal mining to generation and distribution of power and heat.

halykfinance.kz

halykfinance.kz

MSD pump has the widest range of hydraulic performance of all

[…]
multistage pumps class 9019Market

sulzer.com

sulzer.com

The MSD pump has the broadest

[…]
hydraulic co ve rage of an y BB3 ty pe multi 0 st age pump […]

in the market.

sulzer.com

sulzer.com

Financial strength rating

[…]
“D-” (which displays e t Ba 3 n about BCA evaluation) assigned […]

Ardshininvestbank as one of the largest

[. ..]

Armenian banks (being the second bank in Armenia in terms of assets with a market share of 12.2% in 2007, Ardshininvestbank became the leader in this indicator in March 2008), a wide branch network, good financial performance, especially growing profitability, high capitalization and performance indicators above average in the context of the Armenian market.

ashib.am

ashib.am

According to Moody’s, ASHIB’s “D-” BFSR — which maps to a Baseline

[…]
Credit As sess ment o f Ba3 – de rive from its s […]

good franchise as one of Armenia’s largest

[…]

banks (ranking second in terms of assets with a 12.2% market share as at YE2007 — reportedly moving up to first place by March 2008) and good financial metrics, particularly, buoyant profitability, solid capitalization and above-average efficiency ratios, within the Armenian context.

ashib.am

ashib.am

System m a bb w o rk space refers to […]

ECM (Enterprise Content Management) class and supports full lifecycle

[…]

document management from creation and registration to archival storage in separate databases for each calendar year.

moscow-export.com

moscow-export.com

bb wo rk spa ce sy

(Enterprise Content Management) and supports full lifecycle of document management

[…]

starting from creation and registration to archival storage in separate databases for each calendar year.

moscow-export.com

moscow-export.com

In January 2009, as part of the annual credit rating review, Moody’s

[. ..]

confirmed

[…]
assigned in 2007 an international credit rating of n e Ba 3 / P […]

Aa3.ru, indicating

[…]

on the stable financial position of OGK-1.

ogk1.com

ogk1.com

In January 2009 as part of annual revising of credit ratings, the international rating agency Moody’s

[…]

confirmed the international

[…]
cred it rating at the level Ba3 with Stable outlook attributed in 2007 and the nat io nal s cal e rating A a3. ru, w hi ch is […]

an evidence of OGK-1’s stable financial position.

ogk1.com

ogk1.com

In our

[. ..]
In the catalog you will find a description of all the advantages, specifications and part numbers of connections S P H / BA .

staubli.com

staubli.com

Discover all the advantages, technical features and part numbers of the SPH/BA couplings in our catalog.

staubli.com

staubli.com

bb ) p p maintain a regular […]

review of the process for the further implementation of the Beijing Platform for Action and in 2015 as scheduled

[…]

bring together all stakeholders, including civil society, to assess progress and challenges, clarify objectives and consider new initiatives 20 years after the adoption of the Beijing Platform for Action

daccess-ods.un.org

daccess-ods.un. org

( bb) T o revi ew r eg ularly […]

the further implementation of the Beijing Platform for Action and, in 2015, to bring together all

[…]

relevant stakeholders, including civil society, to assess progress and challenges, specify targets and consider new initiatives as appropriate twenty years after the adoption of the Beijing Platform for Action

daccess-ods.un.org

daccess-ods.un .org

bb ) s o act to create […]

women and girls have a positive idea of ​​professional activity in the field of science

[…]

and technology, including in the media and social media and through informing parents, students, educators, career counselors and curriculum developers, and developing and expanding other strategies to encourage and support their participation in these areas

daccess-ods. un.org

daccess-ods.un.org

( bb) Pr om ote a po si tive image […]

of careers in science and technology for women and girls, including in the mass media and

[…]

social media and through sensitizing parents, students, teachers, career counsellors and curriculum developers, and devising and scaling up other strategies to encourage and support their participation in these fields

daccess-ods.un.org

daccess-ods.un.org

It should also be mentioned that the Bank’s major breakthrough was the highest rating among all private banks in the country with 100% local capital (at the same time, this is the second best rating among all private banks in Azerbaijan) from

[…]

international rating agency Standard &

[. ..]
Poor’s – Long Term ‘ BB – ‘ and short-term […]

‘B’, rating change forecast – “stable”.

pashabank.az

pashabank.az

It should also be noted that receiving highest rating among all private banks of the country with 100 % local capital (simultaneously ranking second in rating among all private banks of Azerbaijan) from the

[…]

International Rating Agency Standard &

[…]
Poor’s: lo ng-term a nd short -te rm BB – B with […]

“stable” outlook has become a significant breakthrough of the Bank.

pashabank.az

pashabank.az

The Company’s cash management policy limits the amount of financial assets that can be held in any of the banks, depending on the amount of capital of the level of such a bank and its long-term credit rating assigned by Standard & Poors (for example, no more than 40% for a bank with a rating of m “ BB ” at on December 31, 2010).

kmgep.kz

kmgep.kz

The Company’s treasury policy limits the amount of financial assets held at any one bank to the lower of a stipulated maximum threshold or a percentage of the bank’s Tier I capital, which is linked to the banks long term counterparty credit rating, as measured by Standard and Poor’s rating agency, (e.g. not greater than 40% for a BB rated bank on December 31, 2010).

kmgep.kz

kmgep.kz

bb ) m e morandum of understanding […]

between the Romanian National Anti-Money Laundering Office and

[…]

by the Anti-Money Laundering and Property Laundering Secretariat of Paraguay on cooperation in the exchange of financial intelligence on money laundering and terrorist financing, signed in Bucharest, December 2008, and Asuncion, December 2008

daccess-ods. un.org

daccess-ods.un.org

( bb) Me mor and um of u nderstanding […]

between the Romanian National Office for Preventing and Combating Money-laundering and

[…]

the Paraguayan Secretariat for Prevention of Money-laundering or Property on cooperation in financial intelligence exchange related to money-laundering and terrorist financing, signed in Bucharest, December 2008, and in Asunción, December 2008

daccess-ods.un.org

daccess-ods.un.org

AccessBank is recognized as the most reliable bank in

[…]

Azerbaijan international

[…]
rating agency Fit ch ( ” BB + p p “), stable –

and 9 annual company awards0003

[. ..]

Global Finance (2011) and Euromoney Publishing Group (in 2012, 2011 and 2010) was named the “Best Bank of Azerbaijan” and received The Banker’s “Bank of the Year” award (2011).

anskommers.ws

anskommers.ws

AccessBank is recognized as the Most Reliable

[…]

bank in Azerbaijan by Fitch

[…]
International Ra tings (‘ BB+ Outlook Sta ble ‘), a nd as “The […]

Best Bank in Azerbaijan” by Global

[…]

Finance (2011) and Euromoney (2012, 2011 and 2010) in their annual awards as well as “The Bank of the Year” by The Banker (2011).

anskommers.ws

anskommers.ws

More company position in

[…]
[…]
In the eyes of the market, it was worsened by the decision of the S&P rating agency to place a credit rating of EN RC BB + n n and 902 . .]

three months.

halykfinance.kz

halykfinance.kz

To make things even worse, S&P placed ENRC’s BB+ credit rating implies “credit watch negative”, which a higher probabili ty of a downgrade into junk territory over the next three months.

halykfinance.kz

halykfinance.kz

In June 2012, the international rating agency Fitch Ratings upgraded the long-term ratings of the Krasnodar Territory, as well as bond issues in foreign and national currencies from n i BB d 9 about BB + .

pwc.ru

pwc.ru

In June 2012 international ratings agency Fitch Ratings upgraded the long-term ratings for Krasnodar Territory, as well as foreign and national currency long-term issuer default ratings from ‘BB’ to ‘BB+’, and affirmed Krasnodar’s short-term rating at ‘B ‘.

pwc.ru

pwc.ru

1 BB 2 b iii 2 Mining Fugitive emissions (excluding venting and flaring) from gas wells through inlets on gas treatment facilities or, if treatment is not required, at transportation junctions [.. .]

gas.

ipcc-nggip.iges.or.jp

ipcc-nggip.iges.or.jp

1B 2 b iii 2 Production Fugitive emissions (excluding venting and flaring) from the gas wellhead through to the inlet of gas processing plants, or, where processing is not required, to the tie-in points on gas transmission systems.

ipcc-nggip.iges.or.jp

ipcc-nggip.iges.or.jp

If ‘Quick Reply’ is enabled, a reply box will appear after the posts on the page, but you

[…]

must print your message, also

[. ..]
you can use t b BB K od and Smilies manually, […]

if you choose to use this.

ipribor.com.ua

ipribor.com.ua

If ‘Quick Reply’ has been enabled, a simple reply field will also appear

[…]

after the post(s) on a page, but you’ll have to

[…]
type your B ullet in Board Co de an d Smileys […]

manually if you choose to use it.

ipribor.com

ipribor.com

Models B J and BB with and are the first brands of the holding […]

Mack, built under the influence of new transport trends – machines capable of

[…]

transport heavier and bulkier loads at higher speeds.

trucksplanet.com

trucksplanet.com

The Models BJ a nd BB we re the fi rst truc

ks of Mack 9020 […]

Company, built under the influence of new transport trends – machines

[…]

capable of carrying heavy and bulky loads with greater speed.

trucksplanet.com

trucksplanet.com

In May 2012, Fitch Rating upgraded the long-term ratings of Novosibirskaya […] foreign and national areas […] Currency with level I “ BB ” to “ BB + ” ”” ”” ”” ”” ” national scale rating – [. ..] from “AA-(rus)” to “AA(rus)”. pwc.ru pwc.ru

In May 2012, Fitch Ratings changed its long-term rating for the Novosibirsk […] Region (in foreign and local currency) […] from BB t o BB+, and it s long-t erm na scale […] rating from AA-(rus) to AA(rus). pwc.ru pwc.ru

Flat and progressive taxation. World experience

A single (flat) taxation scale means a tax levied at a single rate for any level of income – a single income tax rate. This system of taxation is often discussed as an alternative to progressive taxation.
Progressive taxation scale – a taxation system based on the principle of increasing tax rates depending on the increase in the level of taxable income of the taxpayer.

Flat rate proponents argue that if people can keep most of their higher income, they have more incentive to work; thus stimulating economic growth.

Income tax was introduced in 1842 in Great Britain, in 1887 in Japan, in 1891 in Germany, in 1913 in the USA, in 1914 in France, in Russia in January 1917. In the USSR, it was introduced by a decree of November 16, 1922 under the general name of income and property tax, which in 1924 was converted into income tax.

Among states that are members of the Organization for Economic Co-operation and Development (OECD) or are negotiating accession, Hungary and the Baltic countries are subject to flat taxation. Slovakia also had a flat rate, but introduced a progressive tax from 2013. This system of taxation is used mainly in the poor countries of Europe and the former Soviet republics, as well as in some developing countries.

Flat income tax exists in Albania, Bulgaria, Guernsey and Jersey (Channel Islands), Hong Kong, Georgia, Iceland, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Macedonia, Mongolia, Russia, Romania, Ukraine, Czech Republic, Estonia.

A flat income tax rate has also been introduced in large countries where federal entities have been granted fiscal freedom at the regional level, such as the Canadian province of Alberta, as well as in individual US states: Illinois, Indiana, Massachusetts, Michigan and Pennsylvania.

An extremely progressive scale has been introduced in France. People with low income are exempt from tax at all. Annual incomes up to 5963 euros are taxed at a rate of 0%; annual income from 5963 euros to 11896 euros – at a rate of 5.5%; annual income in the part from 11,897 euros to 26,420 euros – at a rate of 14%; income in the part from 26,421 euros to 70,830 euros – at a rate of 30%; from 70,831 to 150,000 euros – at a rate of 41%; from 150,001 to 1,000,000 euros – at a rate of 45%.

In the midst of the presidential election campaign in France, the socialist leader François Hollande proposed to increase the income tax rate from 2013 to 75% for citizens who earn more than a million euros a year in order to overcome the budget deficit. The new taxation norms were included in the 2013 budget.

Hollande’s project provoked a real “exodus” of wealthy people from France. Among the “tax fugitives” was the actor Gerard Depardieu, who announced his move to Belgium and his intention to surrender his French passport.

Germany also has a progressive tax system. The tax-free minimum income per person is 8.13 thousand euros per year. The starting income tax rate is 14%. For taxpayers with an annual income of more than 52.88 thousand euros, the rate is 42%. Income over 250.7 thousand euros is taxed at the maximum rate of 45%.

UK income tax is progressive. Since 2012, the ceiling on tax-free annual income has been raised from 8.1 thousand to 9.2 thousand pounds. The marginal income tax rate for those earning over £150,000 a year has been reduced from 50% to 45%. The UK has one of the highest marginal income tax rates among developed countries. It is second only to Israel (57%), Sweden (56.6%), Belgium (53.7%), Denmark (52. 2%), the Netherlands (52%) and France (75%).

The US tax system is very complex and varied. Under American law, not only the federal government has the right to set its own taxes, but also state and territory governments, as well as local governments in cities, counties, and so on.

The US income tax is progressive, levied either on an individual taxpayer or on a family (spouses filing jointly). The federal tax rate ranges from 10% to 35% depending on income level.

China has a progressive income tax system for individuals. With the growth of income, the rates change from 5% to 45%, while income of no more than 3.5 thousand yuan per month for residents of yuan per month for non-residents is not taxed. When hiring Chinese employees, the enterprise is also obliged to pay social payments for them, the amount of which is about 40% of the officially accrued wages.

Depending on the amount of income in relation to the salary of an individual, a progressive scale of rates is established in the amount of 3% (with income below 1. 5 thousand yuan) to 45% (over 80 thousand yuan). Income from other activities is taxed at a rate of 5% – 35%. The standard tax rate on interest and royalties is 20%.

Since 2001, a single income tax rate of 13% has been established in the Russian Federation, while for income not related to the performance of work and services by taxpayers, the increased tax rate is 35%. Nevertheless, the topic of introducing a progressive income tax scale in the Russian Federation is periodically discussed at different levels.

The material was prepared on the basis of information from RIA Novosti and open sources

Taxation

In Finland, taxes are withheld from wages and other income. The amount of taxes depends on the amount of your income. If you come to work in Finland from abroad, the form of taxation depends on how long you stay in Finland and whether your employer is a Finnish or foreign company.

• Form of taxation if you come to Finland to work

Taxes are charged on both the income of an individual (ansiotulo) and capital income (pääomatulo). Personal income tax and capital income tax are paid differently. Capital income refers to income that is based on the accumulation of wealth. Other income refers to the income of an individual.

In Finland, it is necessary to pay taxes not only when receiving wages, but also, for example, in connection with the receipt of the following income:

• work compensation
• corporate income
• various social benefits, such as unemployment allowance, parental support and study allowance
• pensions
• income from capital, such as income from rent or transfer of property

The state and municipalities finance, for example, from taxes:

• health care
• education
• early childhood education
• national defense.

Finland uses progressive income taxation. This means that higher wages are taxed more than lower wages. The tax rate (veroprosentti) determines the amount of tax on your income. In Finland, the tax rate is calculated for each individual. Your marriage partner’s income does not affect your tax rate. You can calculate your tax rate using the IRS calculator.

If you receive wages, your employer withholds tax directly from your wages and pays it to the tax authority. To do this, the employer needs your tax card
. A tax card (verokortti) is a document that shows your tax rate. At the end of each year, the Tax Administration checks whether you have paid enough income tax. If you have paid more taxes than were actually due, you will receive a tax refund (veronpalautus). If you have not paid the tax amount, you will need to pay the residual tax (jäännösvero).

For more information, see: Tax return and notice of tax due
.

Check your payslip (palkkalaskelma) and tax return (veroilmoitus) to see if your employer withheld tax from your salary and transferred it to the tax authority. Save the payslip.

In addition to tax, your employer deducts compulsory insurance contributions from your wages, for example in case of unemployment or sickness.

If you stay in Finland for a maximum of six months and your employer is a foreign company, you do not normally have to pay taxes in Finland. If your employer is a Finnish company or a foreign company with a Finnish branch, you must pay taxes in Finland. You can apply for progressive tax treatment if you live in a country in the European Economic Area, or in a country with which Finland has a tax treaty. Otherwise, you will pay non-resident income tax (lähdevero) of 35% from your salary, for which you need a non-resident tax card.

If you are health insured in Finland, the Tax Administration will collect the employee’s health insurance premium from you. You do not need to pay health insurance premiums in Finland if you have an A1 certificate or other similar certificate that proves that you are insured in your country of residence.

If you move from Finland, you must apply for a change of address to the Digital Information and Population Records Agency within a week of moving. The move must also be separately notified to the Tax Administration.

FinnishSwedishEnglish

Link to external resourcePosti

Notice of relocationExternal link

FinnishSwedishEnglish

Income tax – personal income tax [2022] ᐈ Personal income tax

Since 2011, the rates of personal income tax (PIT) are determined in Section IV of the Tax Code of Ukraine (TCU).
Note that for the vast majority of fellow citizens and in the vast majority of cases, the personal income tax rate (or, as it is also called, income tax ), from 2016 is 18% .

The revision of the Tax Code of 2011 was not the ultimate truth, it changes periodically (and even more often than we would like).
The latest changes came into effect on May 29, 2020.

The changes that were made in May 2020 related to the sale of movable and immovable property.
For the sale of the third (and subsequent) car during the year, you will have to pay not 5%, but 18%.
When selling an object under construction – exemption from payment of 5%.
In addition, the section “Pensions” is excluded.

18%

00006

9019

“a”, “b”, “d” clause 174.1 of the TCU, inherited by a disabled person of group I, or has the status of an orphan child or a child deprived of parental care, as well as the value of the property noted in paragraphs. “a”, “b” clause 174.1 of the TCU inherited by a disabled child

Personal income tax rates in Ukraine
(from 29.05.2020)

Type of income	Tax rate	Reference to the Tax Code (section IV) -legal agreements	18%	clause 167.1
Scholarship paid to an apprentice, student, intern, graduate student or adjunct (in the amount of the excess over the subsistence level for an able-bodied person, multiplied by 1.4 and rounded UAH)	18%	p.165.1.26
income received by an individual entrepreneur from economic activity	18%	p.177.1
Citizens received from the implementation of independent professional activities	clause 178. 2
Amounts of overspent funds received for a business trip or on a report, and not returned within the prescribed period	18%	p.170.9
Income received from the provision of property to leasing, rent or sublease	18%	p.170.1
Investment income from the taxpayer of value, deposit rights issued in forms other than securities (except for income from operations specified in clauses 165.1.2 and 165.1.40 of the TCU)	18%	clause 170.2
life insurance in the event that the insured person reaches a certain age stipulated in the insurance contract, or the expiration of the contract	18%	p. 170.8.2
The redemption amount in the case of early termination by the insurer of the long -term life insurance contract	18%	p. 170.8.2
	The amount of the fund paid to the contributor from his pension deposit or bank management fund participant’s account in connection with the early termination of the pension deposit agreement, trust management, or non-state pension provision	18%	clause 170.8.2
Funds provided by the employer as assistance for burial (in the amount of excess over the value of the double subsistence minimum for an able-bodied person, multiplied by 1.4 and rounded to the nearest 10 UAH)	18%	p.165.1.22
Part of charity assistance subject to the norms of paragraph 170.7 of the TCU	18%	p. 170.7
Passion for the surrender of the Dragiles received for waste of precious metals, sold by the NBU)	18%	p. for the rehabilitation of disabled people, the taxpayer and / or members of his family of the first degree of kinship, provided by his employer – the payer of income tax – free of charge or at a discount (in the amount of such a discount) once a year, (provided that the cost of the tour or discount is not exceeds 5 minimum wages)	exempt	p. 165.1.35
Winning, Prizes, Gifts
Win or prize (
Winning or prize in the lottery	18%	p.167.1
Other winnings and prizes	18%	p.167.1
Gifts (as well as princes and princes) their value does not exceed 25% of the minimum wage, with the exception of cash payments in any amount	not taxed	clause 165.1.39
Monetary winnings in sports competitions (except for remuneration to athletes – champions of Ukraine, prize-winners of international sports competitions, including athletes with disabilities, as defined in clause “b” clause 165.1 .1 TCU)	18%	clause 167.1
Funds, property, property or non-property rights, the cost of works, services donated to the taxpayer are taxed according to the rules for inheritance taxation (see section “Inheritance”)	0% 5% 18%	p. 174.6
PRICE
COMMUNICATIONAL BOOKS	18%	p .120 p .120 p. or discount income on registered savings (deposit) certificates	18%	p.0307
Fee (interest), which is allocated to share membership fees of members of a credit union	18%	item 167.5.1
Income paid by the company managing the assets of a joint investment institution .167.5.1
Income from mortgage-backed securities (mortgage-backed bonds and certificates)	18%	item 167.5.1
0252	18%	p.167.5.1
Income from real estate fund certificates and income received as a result of redemption (redemption) of real estate fund certificates	18%	p. 160.25
Interest and discount income accrued to individuals on any other grounds (except those listed in clause 170.4.1 of the Tax Code)	18%	clause 170.4.3
Dividends, royalties
Dividends accrued in the form of shares (parts, units) issued by a resident legal entity, provided that such accrual does not change the parts of the participation of all shareholders (owners) in the issuer’s authorized capital, and as a result of which the issuer’s authorized capital increases the total value of accrued dividends	is not subject to	clause 165.1.18
Dividends on shares and corporate rights accrued by residents – payers of corporate income tax (except for income on shares and / or investment certificates paid by joint investment institutions )	5%	clause 167. 5.2
Dividends on shares and/or investment certificates and corporate rights accrued by non-residents, joint investment institutions, as well as business entities – not income tax payers2	p. 167.5.4
Royalti	18%	p.170.3.1
Sales of real estate
Income from the sale (exchange) not more than once during the reporting year of a residential building, apartment or part thereof, a room, a garden (country) house, as well as a land plot or an object of construction in progress, and provided that such property is owned tax payer over 3 years	not subject to	clause 172.1
Income from the sale during the reporting year of more than one of the real estate items specified in clause 172.1, as well as income from the sale of a real estate item not specified in clause 172. 1 .172.1	5%	p.172.2
Sale of movable property
Income (except) of the object of movable property (
Income from the sale (exchange) during the reporting year of one of the objects of movable property (car, motorcycle, moped), not is taxable (as an exception to the previous one)	not taxed	item 173.2
Income from the sale (exchange) of the second object of movable property (car, motorcycle, moped) during the reporting year, is taxable	5%	item 173.2 Income from the sale (exchange) during the reporting year of the third (and subsequent) object of movable property (car, motorcycle, moped) is subject to taxation	18%	p.173.2
Inheritance
Value of property inherited by family members of the first degree of kinship	0%	item 174. 2.1
0%	p. to institutions of Oschadbank of Ukraine and the former Ukrgosstrakh during 1992–1994, the repayment of which did not take place	0%	item 174.2.1
kinship	5%	p.174.2.2
The inheritance received by any heir from the testator is non -resident, and any object of the heir inherited by non -resident	18%	p. 174.2.3
Income of non-residents and foreign income
Income originating in Ukraine, which are accrued or paid to non-residents	at rates determined for residents	item 170. 10.1
Foreign income	18%	item 170.11.1

On the financial portal Minfin.com.ua, it is easy to choose a loan online at a bank or microfinance organization. The catalog contains loans for everyone: cash loans in a bank, loans for people with a bad credit history, loans without refusal. You can compare rates for online microloans in different MFOs in Ukraine in the Indices section on Minfin.com.ua.

The site collects and regularly updates deposit rates, which will help you compare and choose a deposit in dollars, euros or hryvnias.

In the “Banks” section, you can study all the information about the operating banks of Ukraine, as well as read or leave information about their products or services.

Previously valid personal income tax rates in Ukraine:

• from 01/01/2019 to 05/28/2020
• from 01/01/2018 to 12/31/2018
• from 01/01/2017 to 12/31/2017
• from 07/01/2016 to 12/31/2016
• from 01/01/2016 to 06/30/2016
• from 01/01/2015 to 12/31/2015
• from 02.