Calcolatore del costo del lavoro per Armenia
Calcola i tuoi costi completi di assunzione per i dipendenti di Armenia, comprese tasse sul salario, contributi alla sicurezza sociale, benefici per i dipendenti e spese di gestione. Questo calcolatore di stipendi fornisce stime accurate dei costi del datore di lavoro per decisioni di assunzione informate.
Calcola i costi dell'occupazione
Ripartizione dei costi del lavoro
Seleziona un paese e inserisci uno stipendio per visualizzare la ripartizione dei costi occupazionali
Contributi fiscali del datore di lavoro
| Tipo di tassa | Aliquota | Base |
|---|---|---|
| Imposta sul reddito delle persone fisiche (IRPEF) | 20% | Stipendio lordo del dipendente dopo aver dedotto i contributi sociali |
| Contributi sociali (Fondo pensione) | 4,5% - 10% (massimizzato) | Stipendio lordo del dipendente (scaglionato: 4,5% per salari fino a AMD 500.000; 10% per salari superiori a AMD 500.000 meno AMD 22.500, massimo AMD 87.500) |
| Imposta di bollo militare | Importo fisso | Stipendio lordo del dipendente |
Presentazione e conformità
- I rapporti mensili per l'imposta sul reddito calcolata e i contributi sociali devono essere presentati entro il 20° giorno del mese successivo.
- Gli importi trattenuti per l'imposta sul reddito e i contributi sociali devono essere versati entro il 20° giorno del mese successivo al mese di riferimento.
- I rapporti annuali che riassumono il reddito totale, le tasse trattenute e i contributi sociali devono essere presentati entro il 15 aprile dell'anno successivo.
In Armenia, employers deduct various taxes from employee salaries, primarily income tax and social security contributions.
Income Tax
- Rate: Flat rate of 20% on all forms of compensation.
- Scope: Applies to salaries, benefits, bonuses, and other compensations.
- Specific Cases: Employees of certified IT companies engaged in R&D may benefit from a reduced 10% income tax rate. Certain high-tech companies may receive a 60% reimbursement on income tax paid for new hires (including labor migrants in 2025) and employees undergoing professional training, subject to specific conditions. This reimbursement is applicable until December 31, 2031, with support for new hires provided for three years from their first professional employment date.
Social Security Contributions
- Rates & Tiers: 5% of monthly gross salary up to AMD 500,000. For salaries above AMD 500,000, the contribution is 10% of the excess amount, minus AMD 25,000, with a maximum contribution capped at AMD 87,500.
- Maximum Threshold: Social security contributions are capped at 15 times the minimum monthly wage (currently AMD 75,000), meaning the maximum monthly salary subject to social security is AMD 1,125,000.
Other Deductions
- Deductions may include paid benefits and pension contributions, although certain exceptions apply as outlined in Armenia's tax legislation. Voluntary cumulative pension contributions (including employer contributions) are deductible up to 5% of an employee's gross income.
Additional Information
It's important to note that specific tax benefits and deductions may apply based on individual circumstances, the industry, or company-specific regulations. The information above is current as of February 5, 2025, and might be subject to change based on legislative updates. For specific and up-to-date details regarding employee tax deductions, consulting with a tax professional or referring to the latest official tax regulations in Armenia is recommended.
