Taxation of authorship fee

Authorship fee taxation when the authorship fee is paid to the author who is an employee of the payer
Total costs Income tax 15 % 197,37
Social security 9 % 118,42
Social security 30,48 % 401,05
Authorship fee 1000,00
Total  1716,84
Authorship fee taxation when the authorship fee is paid to the author who is not an employee of the payer
Total costs Income tax 15 % 186,34
Social security 9 % (50% from the amount) 55,90
Social security 28,90 % (50% from the amount) 179,50
Authorship fee 1000,00
Total 1421,74