\u064a\u064f\u0639\u062f\u0651 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0627\u062a\u0628 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u062d\u062b \u0639\u0646\u0647\u0627 \u0627\u0644\u0628\u0627\u062d\u062b\u0648\u0646 \u0639\u0646 \u0639\u0645\u0644 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u0648\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0648\u0645\u0639 \u0630\u0644\u0643 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0627 \u064a\u064f\u0633\u0627\u0621 \u0641\u0647\u0645\u0647 \u0623\u0648 \u064a\u064f\u062e\u0644\u0637 \u0628\u064a\u0646\u0647 \u0648\u0628\u064a\u0646 \u0645\u0641\u0627\u0647\u064a\u0645 \u0645\u0634\u0627\u0628\u0647\u0629 \u0643\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0623\u0648 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0635\u0627\u0641\u064a. \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u064a\u0648\u0645\u060c \u0644\u0627 \u064a\u0643\u0641\u064a \u0623\u0646 \u062a\u0639\u0631\u0641 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0643\u062a\u0648\u0628 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0639\u0645\u0644\u061b \u0628\u0644 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0641\u0647\u0645 \u062a\u0645\u0627\u0645\u064b\u0627 \u0645\u0627 \u064a\u0634\u0645\u0644\u0647 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0645\u0627 \u0644\u0627 \u064a\u0634\u0645\u0644\u0647\u060c \u0644\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0641\u0647\u0645 \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (Gross Salary) \u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u0642 \u0644\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647 \u0642\u0628\u0644 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0623\u064a \u0645\u0628\u0627\u0644\u063a \u0645\u0646\u0647\u060c \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646\u062a \u0636\u0631\u0627\u0626\u0628 \u0623\u0645 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u062a\u0623\u0645\u064a\u0646\u064a\u0629 \u0623\u0645 \u062a\u0623\u0645\u064a\u0646\u064b\u0627 \u0635\u062d\u064a\u064b\u0627 \u0623\u0645 \u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0629. \u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631\u060c \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0630\u064a \u064a\u064f\u0643\u062a\u0628 \u0641\u064a \u0639\u0642\u062f \u0627\u0644\u0639\u0645\u0644 \u0648\u064a\u0645\u062b\u0651\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0645\u0648\u0638\u0641 \u0642\u0628\u0644 \u0623\u064a \u062a\u0639\u062f\u064a\u0644.<\/p>\n\n\n\n
\u0648\u0641\u0642\u064b\u0627 \u0644\u062a\u0639\u0631\u064a\u0641 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (ILO)\u060c \u0641\u0625\u0646 \u0627\u0644\u0623\u062c\u0631 \u064a\u0634\u0645\u0644 \u0643\u0644 \u0645\u0627 \u064a\u062a\u0642\u0627\u0636\u0627\u0647 \u0627\u0644\u0639\u0627\u0645\u0644 \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0644\u0647\u060c \u0633\u0648\u0627\u0621 \u062f\u064f\u0641\u0639 \u0646\u0642\u062f\u064b\u0627 \u0623\u0645 \u0639\u064a\u0646\u064b\u0627\u060c \u0648\u0633\u0648\u0627\u0621 \u062a\u062d\u062f\u062f \u0628\u0634\u0643\u0644 \u062b\u0627\u0628\u062a \u0623\u0645 \u0645\u062a\u063a\u064a\u0631. \u0648\u064a\u0646\u0633\u062c\u0645 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0631\u0627\u062a\u0628 \u0645\u0639 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0634\u0627\u0645\u0644 \u0628\u0648\u0635\u0641\u0647 \u0627\u0644\u0645\u0638\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062c\u0645\u0639 \u0643\u0644 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u064a.<\/p>\n\n\n\n
\u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0627 \u064a\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0645\u0639 \u062b\u0644\u0627\u062b\u0629 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062a\u062f\u0627\u062e\u0644\u0629 \u062f\u0648\u0646 \u0625\u062f\u0631\u0627\u0643 \u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646\u0647\u0627:<\/p>\n\n\n\n
\u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0648\u0642 \u0644\u064a\u0633 \u062a\u0631\u0641\u064b\u0627 \u0645\u0639\u0631\u0641\u064a\u064b\u0627\u060c \u0628\u0644 \u0636\u0631\u0648\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0639\u0646\u062f \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0639\u0631\u0648\u0636 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u0623\u0648 \u062d\u0633\u0627\u0628 \u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629.<\/p>\n\n\n\n
\u064a\u062a\u0634\u0643\u0651\u0644 \u0641\u064a \u0645\u0639\u0638\u0645 \u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0645\u0646 \u0639\u0646\u0627\u0635\u0631 \u0645\u062a\u0639\u062f\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n\n\n\n
\u0647\u0648 \u0627\u0644\u0646\u0648\u0627\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u062a\u064a \u064a\u064f\u062d\u062f\u064e\u0651\u062f \u0639\u0627\u062f\u0629\u064b \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0648\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u060c \u0648\u064a\u064f\u0645\u062b\u0651\u0644 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0645\u0627 \u0628\u064a\u0646 60% \u0625\u0644\u0649 70% \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0628\u062f\u0644\u0627\u062a\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0634\u0631\u0643\u0629 Mercer \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629.<\/p>\n\n\n\n
\u062a\u0634\u0645\u0644 \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0636\u0627\u0641 \u0628\u0635\u0641\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0648\u062a\u064f\u0639\u062f\u0651 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a:<\/p>\n\n\n\n
\u0642\u062f \u064a\u0636\u0645 \u0627\u0644\u0631\u0627\u062a\u0628 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0641\u0635\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0628\u0645\u0648\u062c\u0628 \u0639\u0642\u062f \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0645\u0639\u064a\u0646\u0629.<\/p>\n\n\n\n
\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u064a\u064f\u062d\u062a\u0633\u0628 \u0636\u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0642\u064a\u0645\u0629 \u0628\u0639\u0636 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0639\u064a\u0646\u064a\u0629 \u0643\u0627\u0644\u0633\u0643\u0646 \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645 \u0623\u0648 \u0627\u0644\u0633\u064a\u0627\u0631\u0629\u060c \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062a\u0641\u0627\u0648\u062a \u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0639\u0646\u0627\u0635\u0631.<\/p>\n\n\n\n
\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0627\u062a\u0628 \u0647\u064a:<\/p>\n\n\n\n
\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 = \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a + \u0645\u062c\u0645\u0648\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629<\/strong><\/p>\n\n\n\n \u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a:<\/strong> \u0645\u0648\u0638\u0641 \u064a\u062a\u0642\u0627\u0636\u0649 \u0631\u0627\u062a\u0628\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0642\u062f\u0631\u0647 5,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a\u060c \u0645\u0639 \u0628\u062f\u0644 \u0633\u0643\u0646 1,500 \u0631\u064a\u0627\u0644\u060c \u0648\u0628\u062f\u0644 \u0645\u0648\u0627\u0635\u0644\u0627\u062a 500 \u0631\u064a\u0627\u0644\u060c \u0648\u0645\u0643\u0627\u0641\u0623\u0629 \u0623\u062f\u0627\u0621 \u0634\u0647\u0631\u064a\u0629 1,000 \u0631\u064a\u0627\u0644. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629:<\/p>\n\n\n\n \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a = 5,000 + 1,500 + 500 + 1,000 = 8,000 \u0631\u064a\u0627\u0644<\/strong><\/p>\n\n\n\n \u0623\u0645\u0627 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0635\u0627\u0641\u064a<\/strong> \u0641\u064a\u064f\u062d\u0633\u0628 \u0628\u0637\u0631\u062d \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u0648\u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u062b\u0644\u064b\u0627 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (GOSI) \u0627\u0644\u0630\u064a \u064a\u0628\u0644\u063a 9.75% \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0648\u0638\u0641 \u0627\u0644\u0633\u0639\u0648\u062f\u064a.<\/p>\n\n\n\n \u062a\u0643\u062a\u0633\u0628 \u0645\u0639\u0631\u0641\u062a\u0629 \u0623\u0647\u0645\u064a\u0629 \u0628\u0627\u0644\u063a\u0629 \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u062b\u064a\u0631 \u062c\u062f\u0644\u064b\u0627 \u0648\u0627\u0633\u0639\u064b\u0627 \u0641\u064a \u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629. \u062a\u062a\u0628\u0627\u064a\u0646 \u0642\u0648\u0627\u0646\u064a\u0646 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