Calculating with progressive accrual calculations
You calculate the employed persons' insurance contributions on the basis of progressive accrual calculations. You then use the tax base increment method. In this method you calculate the accrual wages for contribution purposes for each employee during the wage periods including the current wage period for which you will be filing the return. You then deduct the amount of the accrual wages for contribution purposes for each employee during the wage periods prior to the current wage period. The difference is the increment in the accrual wage for contribution purposes. You calculate the contributions on this increment.