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Akkaataa Sirna Payrol Ethiopia

The document outlines the payroll system in Ethiopia, detailing the components of employee salary calculations including Gross Salary, Pension, Income Tax, Total Deductions, and Net Salary. It provides examples to illustrate how to calculate deductions for pension and income tax, ultimately leading to the determination of net salary. The examples demonstrate the calculations for two employees with different gross salaries.

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Arif Yeshitila
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95 views3 pages

Akkaataa Sirna Payrol Ethiopia

The document outlines the payroll system in Ethiopia, detailing the components of employee salary calculations including Gross Salary, Pension, Income Tax, Total Deductions, and Net Salary. It provides examples to illustrate how to calculate deductions for pension and income tax, ultimately leading to the determination of net salary. The examples demonstrate the calculations for two employees with different gross salaries.

Uploaded by

Arif Yeshitila
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Akkaataa Hojii Sirna Payroll — Ethiopia

Akkamitti mindaan hojjetaa shallagama?

Duraan dursee, qabxilee ijoo kanneen haa ilaallu:

- Gross Salary
- Pension
- Income Tax
- Total Deduction
- Net Salary

1. Gross Salary
Gross Salary jechuun mindaa waliigalaa — gibiraa fi soorama osoo irraa hin hir'atini.

2. Soorama (Pension)
Akka seera Itiyoophiyaatti, hojjetaan sooramaaf mindaasaa irraa 7% kaffala. Kuni
Baankii mootummaa keessatti kuufama; yeroo soorama bahe mindaa (Pension) akka
argatuuf.

✓ Gatiin soorama kunis Gross Salary irraa ni hir’ata.

3. Income Tax (PAYE)


Income Tax jechuun gibira mootummaaf kaffalamuudha. Gatiin isaa seera mootummaa
irratti kan hundaa’u yoo ta'u; namni maallaqa baay’ee argatu, gibira baay’ee kaffala.

Gibira shallaguuf, gabatee armaan gadii irratti hundoofna:

4. Total Deductions
Total Deductions jechuun: Pension + Income Tax. Walumaagalatti, Gross Salary irraa
hir’ata.
5. Net Salary
Net Salary jechuun mindaa dhumaa kan hojjetaa harka gahuudha.
Net Salary = Gross Salary − Total Deductions

Fakkeenya:
Fakkeenya 1ffaa: Aadde Caaltuu Tufaa Gross Salary ishee qarshii 6,940 yoo ta’e, Net
Salary ishee meeqa ta’a?
✓ Gross Salary: 6,940 ETB
I. Soorama (Pension) shallaguuf:
- Hojjetaan %7 mindaasa irraa kaffala.
Soorama = 6,940 × 7%
= 6,940 × 0.07
= 485.80 ETB
Kanaaf, sooramaaf qarshii 485.80 mindaa ishee irraa ni hir’ata.

II. Gibira (Income Tax) shallaguuf:


Caaltuun tartiiba gibiraa 25% keessatti seenti, hir’ina gibiraa (deduction) 565 ETB ta’a.
(Gabatee armaan olii ilaali: mindaa ishee tarree 5ffaa: 5,251 - 7,800 jidduutti kufa.)
Income Tax = (6,940 × 25%) − 565
= 1,735 − 565
= 1,170 ETB
Waliigala kan isheerraa hir’atu (Total Deductions):
Soorama + Gibira = 485.80 + 1,170
= 1,655.80 ETB
Gross Salary isheerraa qarshii 1,655.80 ETB irraa cita jechuudha.

III. Net Salary:


Gross Salary − Total Deductions
= 6,940 − 1,655.80
= 5,284.20 ETB
Dhumarratti, Net Income Caaltuu harka gahu qarshii 5,284.20 ETB ta'a jechuudha.

Ifaa?

Sirriitti akka ifa isiniif ta'uuf fakkeenya 2ffaa haa ilaallu:


Fakkeenya 2ffaa: Obbo Fedhasaa Gurmuu Gross Salary isaa qarshii 10,600 yoo ta’e, Net
Salary isaa meeqa ta’a?
✓ Gross Salary: 10,600 ETB
I. Soorama (Pension) shallaguuf:
- Hojjetaan %7 mindaasa irraa kan kaffalu
Soorama = 10,600 × 7%
= 10,600 × 0.07
= 742.00 ETB
Kanaaf, sooramaaf qarshii 742.00 mindaa isaa irraa ni hir’ata.

II. Gibira (Income Tax) shallaguuf:


Mindaan Fedhasaa tartiiba gibiraa 30% keessa seena, hir’ina gibiraa (deduction) 955 ETB
ta’a.
Income Tax = (10,600 × 30%) − 955
= 3,180 − 955
= 2,225.00 ETB
Waliigala kan isarraa hir'atu (Total Deductions):
Soorama + Gibira = 742.00 + 2,225.00
= 2,967.00 ETB
III. Net Salary:
Net Salary = Gross Salary − Total Deductions
= 10,600 − 2,967.00
= 7,633.00 ETB

Qopheessaa: Taammiruu Makaa


Telegram Channel: @tmaka3
Telegram Chat: @tmaka2

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