15/11/2025
Akkaataa Hojii Sirna Payroll — Ethiopia
Mindaa hojjetaarraa gibirri fi sooramni akkamitti shallagama?
Duraan dursee,
jechoota ijoo kana haa ilaallu:
- Basic Salary
- Pension
- Income Tax
- Total Deduction
- Net Salary
1. Basic Salary
Basic Salary jechuun, mindaa guutuu odoo gibiraa fi sooramni irraa hin hir’atin jechuudha.
2. Pension
Pension jechuun, soorama jechuudha.
Akka seera sirna "Payroll" Itiyoophiyaatti hojjetaan kamiiyyuu, mindaasaa isaarraa %7 sooramaaf irraa cita.
Kuni Baankii mootummaa keessatti kuufama. Erga soorama baheen booda isaaf kaffalama.
👉 Sooramni kuni Basic Salary irraa ni hir’ata.
3. Income Tax (PAYE)
Income Tax jechuun, gibira mootummaaf kaffalamuudha.
Hammi isaa seera gibira mootummaa irratti kan hundaa’u yoo ta’u, namni maallaqa baay’ee argatu, gibira baay’ee kaffala.
👉 Gibira shallaguuf, gabatee suuraa armaan gadii irratti argamu hundoofna.
4. Total Deductions = Pension + Income Tax
👉 Walumaagalatti, Basic Salary irraa hir’ata.
5. Net Salary
Net Salary = Basic Salary − Total Deductions
👉 Kuni mindaa dhumaa hojjetaa harka gahu.
Fakkeenya 1:
Aadde Caaltuu Tufaa Basic Salary ishee qarshii 11,500 yoo ta’e, Net Salary ishee meeqa ta’a?
Basic Salary: 11,500 ETB
I. Soorama (Pension) shallaguuf:
👉 Hojjetaan kamiiyyuu %7 mindaasaa kaffala.
Soorama = 11,500 × 7%
= 11,500 × 0.07
= 805.00 ETB
Kanaaf, sooramaaf qarshii 805.00 mindaa ishee irraa ni hir’ata.
II. Gibira (Income Tax) shallaguuf:
Caaltuun tartiiba gibiraa 5ffaa keessa seenti, hir’ina gibiraa (deduction) 1,350 ETB ta’a. Gibirri immoo %30 ta'a. (Gabatee suuraa irratti argamu ilaali)
Income Tax = (11,500 × 30%) − 1,350
= 3,450 − 1,350
= 2,100.00 ETB
Waliigala kan isheerraa hir’atu (Total Deductions):
Soorama + Gibira = 805.00 + 2,100.00
= 2,905.00 ETB
III. Net Salary = galii qulqulluu harka hojjetaarra gahu.
Basic Salary − Tot