Payroll sheet

Gross → PIT 18% + war levy 5% → net; SSC 22% on employer

Gross salaries (one per line)

GrossPIT 18%War levy 5%NetSSC 22%
60,00010,8003,00046,20013,200
45,0008,1002,25034,6509,900
32,0005,7601,60024,6407,040
15,0002,70075011,5503,300
152,00027,3607,600117,04033,440

PIT 18% and war levy 5% are withheld from gross pay. SSC 22% is paid by the employer on top, but no less than 22% of the minimum wage for full-time staff. Tax credit not applied.