Payroll

The reason why the employee find a job, is the pay of his activity, a primary job in the company is do the payroll.

The payroll is divide in 3 parts, first the accrued that is the part that the employee whin fot his labor during the time of job, its compound by the basic wage, overtime, day and night, Sunday, holiday surcharges, fees, transport allowance etc...

The second is the deductions are the values ​​that will be deducted from the employee's payroll. These value have health and pension contributions that correspond to the employee. The warrants, judicial foreclosures, pension solidarity fund whenever appropriate, the withholding tax if the case demands, and any other officer authorized by the employee discount.

The result of subtracting the accrued deductions total is what is known as the net pay, which is what the worker actually receives.

Appropriations are the values ​​that the company must pay, such as health and pension in the percentage that corresponds, occupational hazards, fiscal contributions (Sena boxes compensation and the Institute for Family Welfare), social benefits (Prima services, severance, interest on severance, staffing, holidays).
Appropriations called because unlike the accrual to be paid at the end of her month, appropriations are paid on the first day of the following month or one year depending on the concept, so to be appropriated (provisioning) to have the resources enough when paying those values.

All payroll is made up of three parts, but not all payrolls must pay all concepts mentioned here, since some depend on amount of income the servery as in the case of pension solidarity fund and withholding , by warrant or credits that not all employees have it.