How to decipher a pay slip

Payroll sheet

Two friends meet:
“What are you working for?”

- Get a big salary!

People work, first of all, to provide for their personal material needs and the well-being of their family. In Russia, the law stipulates that entrepreneurs and the state must pay wages to employees twice a month in the form of an advance and wages.

An employee can check the accuracy of salary calculations by looking at his payroll sheet. The employer is required to present this document with each payment of money earned by the employee. As a rule, such a sheet is prepared by the accounting department once a month. It must be generated in paper form, regardless of whether the company pays wages in non-cash form (by transfer to card accounts) or workers receive money at the cash desk. The procedure for issuing pay slips is determined by the organization independently, but failure to issue them can lead to penalties in the amount of one to five thousand rubles (the fine is imposed on the manager) or from thirty to fifty thousand rubles (for a legal entity). There is no standard form of pay slip. Each business entity develops it independently. However, there are certain requirements that must be met. The main thing is that the information on the sheet should be understandable.

1. The pay slip must contain the full name of the enterprise and division (department) where the employee works. The sheet must be personalized, that is, contain information about the employee (last name, first name, patronymic, position and personnel number).
2. It must have two large columns “Accrued” and “Retained”. In the “Accrued” column, all types of earnings should be listed: basic salary, all types of bonuses, overtime pay, bonuses, sick leave payments, vacation pay, and so on. In this case, it is necessary to indicate the number of days and hours worked. Allowances must be indicated separately for each type. For example, for length of service, qualifications, special working conditions, etc. The column “Withheld” shows the amount of personal income tax (13%), deductions on writs of execution (alimony, etc.), fines. Amounts may also be withheld for damage caused to the enterprise or compensation for shortfalls. At the request of the employee, union dues may also be withheld from him, for example. Sometimes these accruals and deductions are not written down in words, but are given as codes on the payroll sheet. These are accounting codes. The accounting department must provide the employee with a breakdown of payroll codes upon request.
3. The slip must indicate the amounts payable or transferred to the bank (indicating dates).

Sample pay slip

Since 2013, standard unified forms for most primary accounting documents have been abolished, as has the obligation to use them. Now representatives of enterprises and organizations have the right to develop their own document forms approved in their accounting policies, or use previously commonly used templates.

Regardless of which option the employer chooses, the document’s structure must comply with office work standards, and its text must comply with the rules of the Russian language.

Registration procedure

1. At the beginning of the sheet write:
   company name,
2. job title,
3. Full name of the employee,
4. the period for which the document is drawn up (usually one month),
5. the department in which the employee works,
6. his personnel number.
7. Next comes the main part, which looks like a table with several sections.
   The first includes all types of accruals for the period (salary, bonus, compensation, interest, etc.). All data is entered here indicating the number of days and hours subject to payment for one or another type of accrual.
8. The second section includes everything related to tax withholdings.
9. The third contains information about contributions to extra-budgetary funds.
10. Next, indicate the amount of the advance payment and information about additional insurance premiums.
11. After all the calculations, at the end of the document the total amount of deductions and the salary to be paid are written. If the company has a debt to the employee, or vice versa, the employee owes the employer, information about this must also be included in the payslip.

If necessary, the form can be supplemented with other information, for example, information about the statement on which the payment will be made, the date of payment of wages, etc.

Pay slips - how to issue them correctly

The purpose of the payslip (can be lower) is to explain information about the composition of wages and other accruals. The document is generated separately for each employee. The frequency of preparation is once a month for final payment; when issuing advances/vacation pay, there is no need to issue pay slips. The form is developed by the employer independently, taking into account the regulatory requirements of Art. 372 TK. The following data must be reflected:

• About the components of wages for the billing period, including salaries, bonuses, coefficients, bonuses, etc.
• About other accruals, including vacation pay, sick leave benefits, monetary compensation for delays in payment of earnings, payments upon dismissal, etc.
• About the deductions made - alimony, personal income tax, loan payments, advances, excessively withheld amounts, etc.
• About the total amounts to be issued “in hand”.

The responsible person of the employer must not only correctly reflect the transcript of the payroll slip, but also correctly issue the document to the employee, with mandatory confirmation of the fact of delivery. Experienced personnel officers advise keeping records in a special journal of pay slips or providing a tear-off part with a line for the individual to sign directly on the form itself.

Deadline for issuing salary slips

As already mentioned, this sheet is issued to company employees on a monthly basis. It can be issued through the cash register if the salary is transferred in cash.

If wages are credited to employees’ bank cards, then on the day the wages are transferred. Or, the transfer of documents can be carried out by an authorized person on a certain set day of the month.

The following persons can prepare a payslip:

• Trade union worker.
• Accounting employee, if the organization is small enough to create a trade union.
• The entrepreneur himself, if the employee is an individual entrepreneur.

This document relates to personal data and is therefore passed exclusively into the hands of the employee. Transfer through a third party is unacceptable in this case.

Many modern entrepreneurs strive to save time, money and paper. And they try to issue payslips via the Internet to personal email. However, this method is only possible in addition. It cannot be used as the main one.

The only exception in this case is remote workers. All other full-time employees should be provided payroll information on paper.

To check the correctness of the accruals and deductions, you will need to pay attention to several key points.

First of all, on the number of hours worked and the amount of the tariff rate. If necessary, an employee can independently calculate the approximate amount of his salary, especially if he knows what bonuses he should have received and in what amount.

Since the results may be approximate, it is worth contacting the accounting department if there are large discrepancies. In the case of minimum wages, it may turn out that one or another point of salary adjustment was overlooked. For example, the most commonly missed tax is income tax.

According to the Labor Code of the Russian Federation, wages are paid at least twice a month. However, a payslip should be issued upon final payment (letter of Rostrud dated December 24, 2007 No. 5277-6-1). That is, when an advance is paid, a receipt is not issued. This can also be explained by the fact that at the time of salary payment, many indicators are not yet known, for example, personal income tax.

There is no need to issue a receipt ahead of schedule when paying vacation pay.

But if a person quits, he needs to make a final settlement and issue a receipt with all accruals and deductions.

First of all, you must always remember that the pay slip contains the employee’s personal data, which cannot be disclosed (Article 88 of the Labor Code of the Russian Federation, Article 7 of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”). This means that the receipt must fall into the hands of a specific employee so that there is no leakage of information.

Most often, receipts are issued by an accountant who, by virtue of his work, knows about all the accruals of employees. The employer must, against signature, familiarize all authorized persons with access to the personal data of employees with the provisions on the confidentiality of personal data (Article 86, Article 88 of the Labor Code of the Russian Federation).

For many, the paper form of a payslip is more familiar. But in the age of modern technology, some employers send salary receipts to the employee’s personal or corporate email. Whether such actions are legal - there is no clear answer to this question. On the one hand, the Labor Code requires the employer to issue pay slips exclusively in written form (Article 136 of the Labor Code of the Russian Federation). On the other hand, there are court decisions according to which sending payslips by e-mail is not prohibited by law.

The possibility of receiving receipts in electronic form is clearly defined only for remote workers (Article 312.1 of the Labor Code of the Russian Federation).

We invite you to familiarize yourself with how sewerage fees are calculated.

If the employer decides to issue payslips to all employees by sending them by email, this provision must be enshrined in a local act and the employee must be familiarized with it. If you do not want unnecessary disputes with the labor inspectorate, it is better to issue sheets on paper.

It would also be a good idea to keep a journal for issuing pay slips, where employees will sign their receipt. Such a journal will protect the company in case of litigation with employees. In addition to the journal, in the form of a receipt, you can provide a detachable part where a signature on receipt will be placed (similar to a power of attorney). The employer has the right to choose the method of confirming the fact of issuing pay slips independently.

If the employer does not issue pay slips, he will violate labor laws. For such violations, he will face a fine of 30,000 to 50,000 rubles. Officials can pay a fine in the amount of 1,000 to 5,000 rubles (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). For repeated violations, the fines will be higher.

Service Expert Standard

E.A. Rogacheva

At the time of payment of the first part of the salary (advance), as a rule, all accruals and deductions due for the month (including the first half), such as bonus payments, accruals for sick leave, the amount of calculated personal income tax, deductions for writs of execution, etc.

Salary slip - decoding of indicators

When compiling payslips, it is necessary to separately reflect all amounts of accruals and deductions, and, if desired, encode the data. Combining payments for different purposes is not permitted. The legislation of the Russian Federation does not establish regulatory requirements for income codes. The company has the right to independently approve the coding. Then, instead of specific payments (salary, vacation pay, alimony, etc.), the pay slip form will contain only code numbers.

Note! If coding is used, all values ​​must be notified to plant personnel. At the same time, for convenience, you are allowed to develop your own data or use codes from 2-NDFL certificates according to Order No. ММВ-7-11 / [email protected] dated 09/10/15. For example, individual income indicators are presented below.

Salary codes in the payslip:

• 2000 – salary for performing work duties.
• 1010 – income in the form of dividends.
• 2001 – remuneration paid to directors, members of the management body, board of directors, etc.
• 2012 – vacation payments.
• 2300 – amount of hospital benefits.
• 2010 – amounts paid for work under GPC contracts. except royalties.
• 2530 – earnings in kind.
• 2201-2209 – amounts of royalties.
• 2610 – the amount of material benefits from the use of loans received from the employer.
• 2720 ​​– monetary value of gifts received.

>Salary slip - sample

How to decipher and understand a salary sheet?

The labor law states that the form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees, for example, using an order. May be issued in paper or electronic form - .

To keep track of issued documents, you can keep a register of pay slips or an accounting sheet.

Therefore, each organization may have its own form.

However, the salary sheet must contain the following sections:

• Accrued. All amounts accrued for the month are indicated here: salary, bonus, allowances, night time pay, additional payment for length of service, benefits, vacation pay, etc.
• Held. Information about deductions is reflected: personal income tax, writs of execution, orders for damages, etc.
• Paid or intersettlement payments. Typically, the advance payment is displayed here. But there may be other payments. For example, the payment of sick leave benefits was made before the payday, or the employer paid vacation pay.
• To be paid or in debt. The amount in this column is added up according to the formula: accrued - withheld - paid. If it turns out with a minus, then debt is indicated. This can happen if, for example, the advance payment for some reason turns out to be more than the accrued salary.

What it looks like:

Pay slip for June 2018

Personnel number 30672

Division Sales Department

Position Manager

Salaries are paid to staff in the period from the 1st to the 15th of the month following the reporting period. The item “debt owed by the enterprise at the beginning of the month” remains from the previous billing period (in the example, May).

In this example, wages for May are paid in June, which is reflected in the “transferred to the card” item.

The June salary will be paid in July; accordingly, this operation will be displayed on the payslip for July.

The amount from the column “payable for June” - 15230 will be reflected in the July payslip as “debt owed by the enterprise at the beginning of the month” and after its actual payment will appear in the paid column.

According to Art. 236 of the Labor Code of the Russian Federation, the employer is obliged, in case of untimely payment of wages, to immediately pay compensation for the delay. Then another item “compensation for delayed wages” will appear in the accrued column.

What is total taxable income?

The total taxable income on the payslip is the amount accrued to the employee from the beginning of the year, which is subject to personal income tax - 13%.

Not all employee income is subject to income tax.

Art. 217 of the Tax Code of the Russian Federation establishes restrictions in this regard.

Intersettlement payments

The concept of interpayments is not always used in payslips. These are advances or accruals that are issued in the period between the completion of main payments.

For example, this could be an advance or vacation payments. They are issued precisely during the inter-payment period.

Such payments can be made in one of the following ways:

• through the bank, transfer register;
• through the cash register, cash order or payroll.

How to deal with deductions for children?

Citizens with minor children or full-time students have the right to count on standard tax deductions for children.

They reduce the tax base.

To understand this benefit, you need to know what types of deductions are provided for by the Tax Code of the Russian Federation.

Deductions for children are provided in the following amounts:

• for one child – 1400 rubles;
• for the second offspring – 1400 rubles;
• for the third and subsequent children 3,000 rubles;
• for disabled children, parents - 12,000 rubles;
• foster parents for disabled children – 6,000 rubles.

Deductions for children are provided monthly until the total income exceeds 350 thousand rubles.

With the new year, the countdown begins anew. The required benefit amounts are reflected in the line “deduction for children” on the sheet.

For example, if an employee has 1 child and wrote an application to the accounting department for a benefit, the amount of 1400 will appear in this column on his payslip. This should be understood as the amount by which taxable income will be reduced.

Employees may also have the right to other types of deductions: social or property. Then a separate position on the payslip will indicate the amount of the benefit and its name.

Codes and ciphers

Organizations quite often use income codes on payslips; to decipher them, you need to know which ones are provided.

Basic codes to be reflected in the salary slip:

• 2000 – salary;
• 2012 – vacation pay;
• 2013 – compensation for unused vacation;
• 2014 – severance pay;
• 2300 – payment of sick leave;
• 2762 – payments in the form of financial assistance at birth, adoption, etc.

The list of codes is quite wide, it is approved by order of the Federal Tax Service No. ММВ-7-11/ [email protected]

How should vacation pay be reported?

If the employee went on vacation, then a separate position in the accruals “vacation pay by calendar days” will appear on the payslip; it is reflected with the code “2012”.

No later than three days before going on vacation, the employer must pay vacation pay (Article 136 of the Labor Code).

When paid, the amount of accrued vacation pay minus personal income tax will appear in the “paid” column.

If there is a writ of execution, then the employee will receive even less money.

Example

Condition:

The employee was accrued vacation pay for 28 days of 45,000 rubles.

According to the writ of execution, 20% is withheld from him monthly.

Calculation:

The amount will appear in the “paid” column: 45,000 - (45,000 - 45,000 * 13%) * 20% = 31,320 rubles.

In other words, from the accrued vacation pay, the accountant will first deduct personal income tax, then 20% according to the writ of execution, and give the difference to the employee.

How to read the line “total withheld”?

This section reflects all deductions from the employee's salary by law.

These could be the following positions:

• Tax on personal income. It is calculated as 13% of the accrued amount, minus the deduction (if any).
• Deductions according to executive documents. The maximum amount of such deductions cannot be more than 50%. In exceptional cases 70%.
• Deductions at the request of the employee. For example, voluntary transfers to a pension fund.
• Deductions based on orders for the enterprise: compensation for damage, accountable amounts, membership fees, etc.

All listed items, if they are present on the payslip, are deducted from the accrued salary and are reflected in total in the “total withheld” line.

What does the payslip show?

The “Salary” tab contains detailed information about the employee’s salary. The data is divided into blocks:

Accruals

Here you will see the main accruals under the employment contract (salary, bonus), as well as additional accruals (vacations, sick leave). Deductions The block indicates the amounts that are subject to deduction from the employee’s income: personal income tax on accrued income, deductions for lunch and insurance, according to writs of execution. Issued Expand the block to see the amounts paid by the employer: advance payment, salary, vacation pay. If an organization (employee) has a debt at the beginning or end of the period, its amount will be indicated in the line “Debt due to the enterprise at the beginning” or “Debt due to the enterprise at the end.”

Expand the block and see the amounts of accrued insurance premiums. The “Bases” block contains a breakdown of accruals that are subject to or exempt from insurance premiums, as well as adjustments to the bases. Data for personal income tax

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The amount of income that is taxed is indicated here, as well as the deductions provided: for a child, property or social.

The “Indicators” tab contains a breakdown of KPI indicators and a list of primary documents on the basis of which the indicators are calculated.

Rules for issuing pay slips

At the federal level, the basis for providing pay slips has been approved. They are specified by local regulations of the employer.

The main principle is strict formality, timeliness, and reliability of information.

The employee must have an idea of ​​the accrued wages, including contributions and deductions that the employer makes for him.

When another person receives a salary for an employee under a power of attorney, you should ask whether the power of attorney provides for the opportunity to receive pay slips. If the content of the power of attorney is universal, then the employer must hand over the document to the employee’s principal.

Based on the contents of the document, the employee sees:

• what components make up his salary;
• the amount of net income;
• the amount of additional payments and bonuses;
• deductions and deductions.

The amount of payment according to payslips includes: salary, overtime, payment for work on holidays, sick leave, etc.

Most organizations still do not issue such documents to employees on a monthly basis, which is formally considered an offense.

The payslip is provided not only by the main employer, but by the head of the enterprise where the employee works part-time.

The document can also be obtained by home-based employees or employees collaborating with the company remotely.

Let's sum it up

There is an opinion that it is better to issue pay slips in written form against signature in a specially kept book (magazine). Or, in the pay slip itself, provide a tear-off part with the employee’s signature, which will remain with the employer. This will be confirmation for the labor inspectorate that pay slips were issued, if suddenly the employee for some reason forgets about it.

According to the results of a survey conducted on the Klerk.ru portal, more than half of employers do not issue pay slips to employees, despite the fact that administrative liability is provided for this.

Employee pay slip

The salary slip must be developed by the employer and issued by his written order. There is no single form of document provided. But the form is available in accounting programs, for example, in 1C Salary.

The finished form is easy to fill out. Entries are made in it based on statements and primary documents. The form is printed on a printer.

The rules for issuing pay slips can be agreed upon in a collective agreement and are adopted taking into account the position of the trade union body.

Dates of issue

Labor legislation provides for the obligation to pay an employee a salary twice a month.

The payslip can be presented each time after the employee transfers the amount earned.

Experts recommend issuing it after the final payment for the month or other agreed period.

There is no specific deadline for transmitting the payslip to the employee in paper or electronic form.

The document is required when terminating an employment contract with an employee. When issuing vacation pay, the payslip is not given to the employee.

What is the percentage of income tax on salary? See here.

Salary on card

Transferring money to the card does not relieve the employer of the obligation to transfer the payslip. It is signed by the employees.

It is common to use a journal to record pay slips, although the obligation to prepare such a document at the all-Russian level is not provided.

We recommend reading: Is it possible to transfer other money to a salary card?

On a sick leave

Accrued and paid sick leave amounts are also taken into account. An accountant does the calculations. If necessary, he is obliged to explain to the employee the contents of the received document.

The payslip does not have direct legal force, but it can serve as evidence in a trial.

Decoding a salary slip

The “Accrued” section reflects the amounts of accrued earnings in accordance with the employment contract: salary, allowances, bonuses. This section also reflects payment for vacation, sick leave, financial assistance and other payments in accordance with labor legislation or orders of the employer.

Rice. 2. Section “Accrued”.

As practice shows, employees often have questions about the calculation of vacation pay and sick leave. Quite often, the accrual amount turns out to be less than the employee expected. Today, vacation pay is calculated based on income for the 12 months preceding the accrual of vacation. Payment of sick leave is based on income for the two previous years.

Rice. 3. “Retained” section.

In the “Withheld” section, the employer indicates the amounts to be withheld from the employee’s income.

In law

This category also includes unpaid fines, property taxes, loans and the like collected through the court.

Damage caused by a financially responsible person to the employer, membership fees to the trade union.

Rice. 4. “Paid” section.

According to labor laws, wages to employees must be paid at least twice a month. Thus, in the “Paid” section there must be at least one line about the payment of the advance. It also reflects other payments made during the month before the salary payment deadline, such as vacation pay.

It is noteworthy that despite the requirements for entrepreneurs from the Labor Code of the Russian Federation for the mandatory issuance of salary slips, labor legislation does not in any way regulate the form of this document. In this regard, the company management needs to approve the form of the payslip independently.

(The picture is clickable, click to enlarge)

This can be done either through a separate local act in the organization, or using a special order. The latter may be included in:

• accounting policy of the organization;
• labor regulations in the organization.

The use of an unapproved form is highly discouraged, as this may lead to a large number of disputes, lawsuits and other possible troubles.

However, despite the absence of a sample for a payslip in the relevant regulations, adopting one should not be a problem, since any modern company uses special accounting programs or is forced to do so.

And almost any software from this group has a ready-made form for filling out a pay slip.

How to read?

To find out how to understand the contents of the payslip, you need to pay attention to the table and the amounts indicated in it.

The information in the calculation sheet is placed in special columns and presented in digital form.

Each column indicates the name of the payment (withholding, deduction) and its amount.

Decoding

Below the table of the payslip form are the formulas for calculating payments in each column (column):

• gr. 1 – total payment;
• gr. 2 – amounts of social and property deductions;
• gr. 3 – personal income tax salary amounts;
• Gr.4 – monthly additional payment (bonus);
• Gr.5 – additional payment for managing a structural unit;
• gr.6 – total amount of accruals;
• gr. 7 – personal income tax;
• gr. 8 – voluntary insurance amounts;
• gr.9 – total amount of withholding;
• gr. 10 – the first amount transferred through the cash desk to the bank (advance);
• gr. 11 – subsequent amount accrued to the employee (pay);
• gr. 12 – total amount of payments.

Sample

The payslip indicates the name of the organization, full name of the employee, and his worksheet number. The structural unit, department, or branch of the organization where the employee works may be indicated.

There is no single sample pay slip. The employer must develop its own payslip form or approve by order the template form provided in the accounting programs.

The concept of a pay slip and its function

A payslip is a document that helps the employer inform the employee about various deductions and the salary received. In addition, the amount of mandatory tax and additional information, for example, bonuses for any length of service, are indicated here.

The document resembles a certain statement issued to an employee at the time of receiving his salary.

According to the Labor Code of the Russian Federation, all companies undertake to accompany the payment of wages with a document. This is a duty, not a right of the entrepreneur.

Responsibility of the entrepreneur and the procedure for issuing the document form

According to Art. 136 of the Labor Code, the employer undertakes to issue a document on the day the salary is transferred. There are no exceptions to this rule.

Rules for calculating wages in the payslip.

The employer is required to notify both main employees and temporary workers and part-time workers.

It is prohibited to issue a payslip on the day of receipt of an advance payment, as well as when issuing vacation pay. When receiving the salary itself, the sheet usually indicates the accruals made earlier.

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Earned funds are transferred to the employee’s card (which is usually indicated in advance in the employment contract) or issued at the place of work. The issuance of a document accompanying the salary cannot depend on the option of its transfer (to an account in a financial organization or in person).

If wages are paid to an account, the employer has the right to establish the procedure for issuing the document personally. For example, an employer can issue a document in both paper and electronic form.

A sample order for approval of a payslip can be downloaded here.

Due to the fact that issuing a document is considered the responsibility of any employer, failure to comply with this law is subject to liability in the form of the following fines:

• for officials - from 1,000 to 5,000 rubles;
• for legal entities - from 30,000 to 50,000 rubles. with a probable suspension of the company’s activities for up to 3 months;
• for individual entrepreneurs - from 1,000 to 5,000 rubles. with a probable suspension of the company's activities for up to 3 months.

In case of repeated violation of this law, the employer is subject to a fine, which prohibits him from conducting individual activities for the next 3 years.

The obligatory observance of confidentiality is an additional clause of the law.

The document must indicate the salary amount and full name. employee. The employer needs to make sure that the payslips reach the required employee. Salaries and accompanying documents are issued to the employee personally.

When should you create a document?

The payslip must be made several days before salary payments, but it can also be issued in advance or on the day the salary is paid. At the same time, it should be remembered that usually the payment of salaries is divided into two stages, two weeks apart - so the pay slip should be provided to employees on the day they receive their “graduation”, when all the necessary amounts have already been calculated. It must be said that the payslip concerns only wages, so there is no need to create it for issuing, for example, vacation pay. When resigning, it is mandatory to provide a payslip (it is given to the resigning person on his last working day along with his salary).

Sample and procedure for approving the document form

It is impossible to find a general approved type of calculation sheet. Any employer has the right to develop a document form and then approve it in his company.

A sample pay slip and its form can be downloaded here and here.

Typically, in companies where accountants carry out accounting using automated software, the form is chosen in accordance with it.

Penalty for missing pay slip.

What is better: individual entrepreneur or LLC? This article will help you decide.

It is very important not to forget to approve the future form in the manner established for the adoption of local regulations. The use of an unapproved document form is also grounds for imposing a fine. To approve the document form, entrepreneurs must issue an order.

Contents of the calculation sheet

There are some components that are certainly included in the payslip:

• the amount of time worked by the employee;
• total amount without withholdings and taxes;
• FULL NAME. employee;
• components of salary;
• calculation made upon dismissal.

Penalties cannot exceed 20% of the salary (in other cases - 50%).

Possible deductions include:

• contributions to the trade union committee;
• an advance, which is given out of salary, provided that the employee has not worked for it;
• alimony;
• Personal income tax and other contributions to various insurance companies;
• amounts that are accrued erroneously due to errors in the system.

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Since the document is issued at the time of receipt of the salary itself, it indicates all amounts earned during the month. In addition, fines are indicated, as well as bonuses, overtime, work on weekends, and an additional amount for working in unfavorable health conditions.

Example of a payslip.

How to decipher the leaflet?

In all companies, accounting is carried out based on special codes representing the organization's accounts. To ensure accurate documentation when drawing up a payslip, you should definitely decipher these codes.

This will greatly help in making accurate salary calculations. An employee's salary is calculated based on the following factors:

• category and its level of training;
• the level of complexity of the work he performs;
• quality of operations performed;
• employee experience;
• the result of the actions taken;
• conditions in which the employee works.

Each organization differs in its digital indicators and personal codes. Each has a different number of digits and even their set. Decoding the sheets allows employees to determine the correctness of salary calculations, and digitization makes it easier for the accounting department to make payments.

Some employers are trying to introduce other forms of notifying employees about salary components. For example, they create an electronic catalog placed on the company’s computer network and containing a list of employees with the data that must be indicated on the pay slip.

This will help protect the organization from unwanted fines.

If you want to know more about the payslip, watch this video:

Pay slip form

The salary sheet form is issued to each employee individually by the responsible person, usually an accountant. Transfer through another person is not allowed, since the level of your salary is a trade secret and is not subject to disclosure. The payslip we receive will look something like this:

Rice. 1. Salary slip transcript (sample)

The form may take different forms, since it is not established by law, but it will contain the following sections:

• Accrued;
• Held;
• Paid;
• To be paid (or employer/employee debt).

Some companies, this is especially true for large companies, indicate payment and deduction codes on the form. Having received such a coded pay slip, deciphering the codes in it confuses the employee. It is important to know that the use of such codes is not established by law and the employer must either provide the name of accrual or deduction along with the codes on the sheet, or familiarize the employee with the decoding of the codes used in the organization.