Where is the risk in the company's compensation system?
Ten questions about what's actually happening in the company, plus a few more in-depth questions depending on the situation. No need to open payroll records, no need to ask the accountant. The results will show where risks are likely to arise, where the company is doing things correctly, and where there isn't enough evidence to explain.
The results are based on your responses and the publicly available parameters at the end of the tool. This is a preliminary review and does not replace a physical record check.
Before start
What size is your company?
These two pieces of information are used to arrive at a meaningful number for your company. An estimate is sufficient.
Legal framework
What is the current state of the company's salary scale?
This is often the first document requested when labor or insurance inspectors come to work.
Legal framework
Where are company bonuses and allowances specified?
The place that determines whether or not an item is subject to insurance is more important than the item's name.
Insurance premium payment basis
How does the actual income received by workers compare to the amount they are contributing to social insurance?
The difference itself is not wrong. Amounts related to work results are not part of the contribution base. Responding to the general situation, the following questions will examine whether that difference is accurate in nature.
Insurance premium payment basis
What salary structure is the company using?
The compensation mechanism determines which part of income is considered predetermined and which part is performance-dependent.
Insurance premium payment basis
Where is the performance-based compensation specified, and what criteria are used?
This is the first document the insurance company asks for when a business argues that an expense is not a basis for contribution.
Insurance premium payment basis
On what basis are the results-based expenditures disbursed each period?
This is the deciding factor. The regulatory body will judge the substance of the expenditure based on actual spending, not on names or documents.
Scope of participation
Are there any groups of regularly employed workers who are not yet covered by mandatory insurance?
They should answer based on the actual work they are doing, not according to the name of the contract they signed.
Scope of participation
How does the company pay for overtime?
Overtime is both a cost issue and a limit on working hours — both are subject to scrutiny.
Profile and ability to explain
If the tax or insurance authorities conduct an audit of the last 24 months, what documents can the company immediately issue?
Having complete documentation doesn't eliminate risk, but incomplete documentation can turn a small problem into a big one.
Profile and ability to explain
Who is responsible for providing explanations when regulatory authorities conduct inspections?
Even with complete records, it can still be problematic if no one understands why things were done that way back then.
Income taxes
Where is an employee's taxable income compiled from?
Many payments that companies make to employees are not recorded on payroll but are still taxable income.
Profile and ability to explain
When was the last time the company's compensation system underwent an independent review?
An independent review means it is conducted by someone who does not handle the monthly payroll.
Currently compiling
We are comparing your answers.
This is not the amount you will have to pay. Income related to work performance and verifiable evidence is not subject to contribution — the tool has already deducted that portion based on your answer. This does not include administrative penalties.
Five risk groups
The remaining points It's less severe than the three points above, but it still needs attention.
Methods of estimation, assumptions, and justification. View the formula and parameters being used.
What does this tool estimate?
Only two estimates that can be calculated using a clear formula are available: Insurance premiums and taxes may be subject to retroactive collection., and corresponding late payment penalty.
Tools No Estimate the amount of the fine for the administrative violation. The penalty range depends on the specific act and circumstances of each case; including a number here would create a sense of precision that the tool lacks.
The difference between income and contribution level is not a violation.
It is normal and legal for actual income to be higher than the amount used for insurance contributions, provided the difference is covered by other income. linked to work resultsSince the exact amount was not determined in advance, it is not a basis for payment.
The problem lies in whether businesses will actually do it. true nature Whether or not there are regulations with clear criteria, periodic evaluation records, and whether the expenditure truly fluctuates according to the results. Therefore, when discrepancies are detected, the tool does not immediately draw conclusions but further examines the salary payment mechanism and evidence of implementation.
Each piece of evidence the company has will pull down The portion deemed unfounded. A company operating a well-structured, results-based pay system with established rules and records for each period will likely see the payout close to zero — and the tool clearly states this instead of providing a specific number.
Calculation
1 Unsubstantiated income per month = Monthly payroll fund (according to your chosen range) × risk factor × corresponding deduction factors based on the company's existing evidence.
2 Insurance premium recovery amount = Excess amount × 32% × 24 months.
3 Personal income tax arrears = Amount of income omitted × 10% × 24 months.
4 Late payment penalty = Amount due × 0,03%/day × 365 days.
5 The result is displayed as a band, 25% wide around the calculated value.
Assumptions
- 24 months This is an assumption made by the tool to provide a common benchmark for comparison, not a legal statute of limitations. The actual inspection date is determined by the regulatory authority.
- 365 days This is the average number of days delayed for an account over the period: the first month's account was delayed for almost the entire period, while the last month's account was almost not delayed at all.
- A personal income tax rate of 10% is a conservative average, as the tool doesn't know the income of each individual.
- The payroll fund is based on representative values of the range You choose it, not your company's actual number.
- The rating is based on your answers, not on your actual record. The tool does not read company regulations or review company performance records.
- Risk coefficients are not simply added together; instead, the product of the product's complements is used: if two problems coexist, the related income overlaps, and adding them directly would inflate the numbers beyond reality.
- The deduction never reaches absolute zero: there is always a risk of proving wrongdoing, as the final decision rests with the person directly reviewing the documents.
Therefore, the number displayed is the magnitude of the problemIt's not about the amount of money that will have to be paid. Its value lies in indicating whether the issue is in the tens of millions or billions — and how much of that has already been brought down by the company's own evidence.
Current parameters
- Total mandatory insurance contribution rate
- 32 %
- In which the employee contributes
- 10,5 %
- Closed businesses
- 21,5 %
- Late payment penalty
- 0,03%/day
- Application period
- From 01/07/2026
- Update
- 11/09/2026