The way of calculating the payroll varies depending on the purpose of that calculation, as the payroll can have several definitions and several calculation methods depending on the needs and use of the information, such as human resources, management control, or accounting.

In this article, we try to simplify and explain some concepts to facilitate their understanding.

Payroll Calculation for Financing Social Services?

Decree No. 82-179 of May 15, 1982, which specifies the content of social services and their financing method, stipulates the following:

The employing organization finances its social services fund with an annual contribution calculated on the basis of 3% of the gross payroll, including bonuses and allowances of all kinds, based on the accounts of the previous financial year.

According to the text of the preceding decree, the calculation of the payroll for financing social services includes all base salaries, allowances and bonuses without exception, before social deductions (9% rate of social security contribution) and tax deductions (global income tax on salaries).
Payroll Calculation for the Professional Training Tax and the Apprenticeship Tax

Payroll calculation for professional training and apprenticeship taxes

Includes all base salaries, bonuses and allowances of any kind (travel allowance, meal allowance, single salary, experience bonus, etc.), without any exception, including the salaries of senior executives of the employing organization. This is according to article 196 bis of the Code of Direct Taxes and Similar Taxes (CIDTA):

The total of salaries paid to employees before the deduction of social security and retirement contributions, as well as the global income tax (IRG).

According to the text of the article mentioned above, the payroll calculation is done before deductions for social security and global income tax (IRG).

Payroll Calculation in Accounting

The payroll calculation in accounting includes all sub-accounts of account "63", which includes all charges related to employees, including benefits in kind such as housing, catering, transportation, and free medical examinations … which have been proven and recorded in accounting.