[
  {
    "salary_component": "Premiya",
    "salary_component_abbr": "KB",
    "type": "Earning",
    "description": null,
    "depends_on_payment_days": 1,
    "is_tax_applicable": 1,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 0,
    "formula": null,
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İstehsal sahəsində çalışan işçilərin əmək haqqı xərcləri",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "Məzuniyyət Kompensasiyası",
    "salary_component_abbr": "LE",
    "type": "Earning",
    "description": "Məzuniyyət Kompensasiyası",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 1,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "base * 12 / 365",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İnzibati işçi heyəti xərcləri",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "İşsizlikdən sığorta haqqı (şirkət 0,5%)",
    "salary_component_abbr": "İŞ-Ş",
    "type": "Deduction",
    "description": "İşsizlik, şirkətdən tutulan vergi",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 1,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": "",
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "base * 0.005 + LE * 0.005",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İşsizlikdən sığorta haqqı (şirkət)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "İşsizlikdən sığorta haqqı (işçi 0,5%)",
    "salary_component_abbr": "İŞ-İ",
    "type": "Deduction",
    "description": "İşsizlikdən sığorta haqqı, işçidən tutulan vergi",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": "",
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "base * 0.005 + LE * 0.005",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İşsizlikdən sığorta haqqı (işçi)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "İcbari tibbi sığorta (şirkət 2%)",
    "salary_component_abbr": "İTS-Ş",
    "type": "Deduction",
    "description": "İcbari tibbi sığorta tutulması, şirkətdən (2%)",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 1,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "(base * 0.02 if base <= 2500 else 50 + (base - 2500) * 0.005) + (LE * 0.02 if LE <= 2500 else 50 + (LE - 2500) * 0.005)",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İcbari tibbi sığorta (şirkət)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "İcbari tibbi sığorta (işçi 2%)",
    "salary_component_abbr": "İTS-İ",
    "type": "Deduction",
    "description": "İcbari tibbi sığorta tutulması, işçidən (2%)",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": "",
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "(base * 0.02 if base <= 2500 else 50 + (base - 2500) * 0.005) + (LE * 0.02 if LE <= 2500 else 50 + (LE - 2500) * 0.005)",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İcbari tibbi sığorta (işçi)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "Gəlir vergisi",
    "salary_component_abbr": "GV",
    "type": "Deduction",
    "description": "Gəlir vergisi",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 1,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "((base - 200) * 0.03 if base <= 2500 else 75 + (base - 2500) * 0.10 if base <= 8000 else 625 + (base - 8000) * 0.14) + (LE * 0.03 if LE <= 2500 else 75 + (LE - 2500) * 0.10 if LE <= 8000 else 625 + (LE - 8000) * 0.14)",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "Gəlir vergisi (işçi)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "Əsas əmək haqqı",
    "salary_component_abbr": "ƏH",
    "type": "Earning",
    "description": "Əsas əmək haqqı hesablanması",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 1,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "base",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "İnzibati işçi heyəti xərcləri",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "DSMF (şirkət)",
    "salary_component_abbr": "DSMF-Ş",
    "type": "Deduction",
    "description": "DSMF tutulması şirkətdən (22%)",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 1,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": null,
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "(base * 0.22 if base <= 200 else 44 + (base - 200) * 0.15 if base <= 8000 else 1214 + (base - 8000) * 0.11) + (LE * 0.22 if LE <= 200 else 44 + (LE - 200) * 0.15 if LE <= 8000 else 1214 + (LE - 8000) * 0.11)",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "Sosial sığorta öhdəlikləri (DSMF şirkət)",
        "doctype": "Salary Component Account"
      }
    ]
  },
  {
    "salary_component": "DSMF (işçi)",
    "salary_component_abbr": "DSMF-İ",
    "type": "Deduction",
    "description": "DSMF tutulması, işçidən (3%)",
    "depends_on_payment_days": 0,
    "is_tax_applicable": 0,
    "deduct_full_tax_on_selected_payroll_date": 0,
    "variable_based_on_taxable_salary": 0,
    "is_income_tax_component": 0,
    "exempted_from_income_tax": 0,
    "round_to_the_nearest_integer": 0,
    "statistical_component": 0,
    "accrual_component": 0,
    "do_not_include_in_total": 0,
    "do_not_include_in_accounts": 0,
    "remove_if_zero_valued": 1,
    "arrear_component": 0,
    "disabled": 0,
    "condition": "",
    "amount": 0,
    "amount_based_on_formula": 1,
    "formula": "(base * 0.03 if base <= 200 else 6 + (base - 200) * 0.10 if base <= 8000 else 786 + (base - 8000) * 0.10) + (LE * 0.03 if LE <= 200 else 6 + (LE - 200) * 0.10 if LE <= 8000 else 786 + (LE - 8000) * 0.10)",
    "is_flexible_benefit": 0,
    "payout_method": "",
    "final_cycle_accrual_payout": 0,
    "max_benefit_amount": 0,
    "doctype": "Salary Component",
    "accounts": [
      {
        "account": "Sosial sığorta öhdəlikləri (DSMF işçi)",
        "doctype": "Salary Component Account"
      }
    ]
  }
]