Do You Receive Pay Slips with Your Payroll? Employer Obligations

As a company director, you are responsible — alongside the accountant — for fulfilling all legal obligations toward employees on behalf of the company. In addition to the monthly salary payment, the calculation of past service and the set of decisions and rulings you are required to have for each employee, a very important item is also issuing pay slips every month.

Note: Due to the extensiveness of the topic of HR department obligations for each employee, we will explain in a separate article in more detail what every company must possess within its HR documentation.

Why the pay slip is mandatory

It is necessary to have proof that a pay slip has been delivered to each employee for every month. This can be achieved in several ways:

• Sending it to the employee’s email — the email serves as proof that the slip was sent
• A monthly table with signatures of employees confirming they received pay slips for that month
• A digital HR portal — the employee logs in and confirms receipt

Lack of proof of delivery can be a problem during an inspection.

What a pay slip must contain

Under the law, a pay slip must mandatorily contain the following items:

1. Employee’s salary — consisting of the starting salary increased by the product of the calculation value of the coefficient and the coefficient of job complexity
2. Salary increments by type — arising from the collective agreement or employment contract (e.g., seniority pay, night work, work on holidays)
3. Salary based on work results (performance-based part)
4. Salary compensation by type (sick leave, annual leave, holiday)
5. Other earnings above the amounts established by the collective agreement
6. Gross salary — total amount before deductions
7. Amount of salary tax
8. Amounts of paid contributions by type (pension, health, unemployment insurance)
9. Deductions from salary excluding tax and contributions — by type (loans, alimony, court enforcement)
10. Net salary amount (excluding tax and contributions)
11. Net salary amount for payout

Consequences of non-compliance

Failure to deliver pay slips or an improperly drawn-up slip can lead to:

• Fines during an inspection
• Complaints from employees
• Problems in labor disputes where proof of payment is incomplete

How Finance Plus can help

Our payroll team automatically generates pay slips in accordance with applicable regulations, keeps signed documentation and ensures electronic distribution. Do you need a reliable partner for payroll? Contact us.