Income reporting - Trips that were not paid out with Payroll 

Example 1:   Accounting service for the client prepares the payroll calculations and is also responsible for reporting income that is not taxed and the client directs and pays them in its information system.

For the purposes of reporting we should in Pantheon follow the steps:

1. We open a new Document Type, that is meant for Income from employment relationship, ta is included in untaxable base:

2. In Earnings Type Code table we open a new code for earning type:

3. In Pay Slip calculation in preparation we manually enter ET and the amount and we launch the calculation

4. When we are reporting REK-1 we need:

In cumulative REK-1 we report the number of employees:

In iREK form we report the amount of Trips:

Example 2:   In Pantheon we enter Trips and we pay them out though travel orders and cash till. For reporting Trips it stands: If incomes that are not included in the tax base we paid on employees bank account (without payroll calculation or other taxable income from employment relationship). The payer submits individual data from the calculation of tax deductions and on the cumulative REK-1 fills only the information of the payer, number of Income that is in untaxable base – 1190. In this cases, we report income once a month, together for all incomes that are included in untaxable base, latest on the last day in the month in which they were paid.

In this case we should follow the steps in Pantheon:

1. We open a new Document Type that is meant for Income from employment relationship, ta is included in untaxable base:

2. In calculation we ensure that we include all employees for whom we want to report Trips. In this case, there is NO NEED to run calculation for employees. We open only new Pay Slip, enter period, payout date and the calculation date. If Trips are payout in June, also the Pay Slip period should be in June, so 2019-06!

3. In the exporting form we choose the Pay Slip and press the button :

4. In the form Prepare Trips Documents for REK form for reporting, we can help up by filtering the data by:

• date of payment or reimbursement ,

• date of payment orders ,

• we select show all the Trips without limit on the payout or reimbursement date .

We select all the Trips that we want to report in the Pay Slips period:

5. We close the window Prepare Trip Documents for REK form and in the form Process REK Documents, we indicate that we want to report selected Trips and we choose Process::

In this case Pantheon creates cumulative REK and associated iREK forms: