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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The payroll system is applied to all employers who make the payment of remuneration to their employees.

Under the Civil and Commercial Code, the employment agreement between employer and employee is not required to be made in writing. Verbal engagement is also enforceable according to law. In case of any dispute between the parties, each party can take other evidence to court to enforce the rights and obligations under the employment agreement.

Via payroll, tax is applied to the payment of salary and wage, including any fringe benefits, which the employers pay to the employees by virtue of hire of service whether in the form of:

1. Ìý

   •ÌýÌýÌýÌý per diem

2. Ìý

   •ÌýÌýÌýÌý bonus

3. Ìý

   •ÌýÌýÌýÌý bounty

4. Ìý

   •ÌýÌýÌýÌý gratuity

5. Ìý

   •ÌýÌýÌýÌý pension

6. Ìý

   •ÌýÌýÌýÌý house rent allowance

7. Ìý

   •ÌýÌýÌýÌý monetary value of rent-free residence

8. Ìý

   •ÌýÌýÌýÌý payment