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International Management - Rodchenko VV

Policy wages and taxes

Much attention is paid to the implementation of Sweden's so-called policy of solidarity requirements in the field of pay. It is held at the end of the 50s, and with the tax and social policies designed to achieve a more optimal structure of income. The concept of this policy guidance developed by the members of the Central Association of Trade Unions of Sweden, world-renowned scientists - economists Meydernerom R. and E. Rehn.

Formation of wages in the country is carried out on the basis of the collective contract and the state is not directly involved in the process, except in rare cases. State participation is expressed indirectly: through fiscal and monetary policy, price control and regulation of the labor force.

The implementation of the principles of solidarity - the foundation of formation of wages in enterprises. The essence of this principle lies in the fact that wages for workers of one profession, equally qualified, performing comparable work the same for all of the industry. An important feature of the Swedish system of wages is still in the fact that the differences in the rates justified the type and nature of the work and does not depend on the profitability of any particular company or industry.

Under this system, the difference in rates is not determined by the laws of the market. The basis of differentiation is a system of norms, which are developed together trade unions and employers on a single market for the whole labor force of the system of labor assessment.

The highest tariff rates in export industries. Businesses supplying products to the domestic market, it is necessary "to bring the" wages defined in the collective agreement, to the level of rates of highly profitable export industries. Therefore, companies that receive income below the average for the whole economy, bankrupt, because they are unable to pay wages equivalent to the most competitive industries, or are forced to continually improve the efficiency of its production. As a result, the industry is dominated by Sweden's highly profitable industry, and wage rates remain high, as the company closed unprofitable.

The result of this unique in terms of international experience wage policy is that the difference between the highest and lowest rates of wages of workers doing the work, the same quantity and quality of labor expended, is 10%.

Another important result - the alignment of remuneration men and women for equal work with men, a woman gets in branches of production of about 92-96% of men's wages.

Compensation of employees is higher than that of the workers. Thus, the salaries of employees in the industry 41% higher salaries metal workers or the working machine-building industry.

The annual income of an average Swedish family is around 124 thousand. CZK, of which the social state grants account for about 16%.

two types of taxes on personal income workers established in Sweden: proportional, directed to the local budgets, and progressive, which is paid to the central government.

The maximum tax rate on average income of an employee, full-time, is 50-65%, but in fact in connection with all sorts of benefits, it is somewhat lower. The maximum progressive rate on income of employees is 80%.

Although the level of taxation in Sweden, one of the highest in the developed world, yet the tax system is designed so that it can help the state to some extent it aligns incomes.

For example, the "Volvo" company managing employee receives 500 thousand. Crowns a year, but after taxes and insurance premiums he is no more than 155 thousand. CZK, or 13 ths. CZK per month. Skilled workers with a wage 90 thousand. CZK per year after taxes and income contributions decreased to 60 thousand., Or 5 th. Kroons per month.

Based on the above it can be concluded that social issues occupy a major place in the Swedish model "welfare state" and their solution provides social guarantees to people in different situations.