Payroll
A worker's salary is the amount of money an employee receives for the work he or she does each month. It consists of a fixed part (basic salary, allowances for meals and transport and other benefits) and a variable part (bonuses, performance pay, etc.).
PANTHEON allows easy payroll and one-time data entry, after the company has set up and arranged the settings for the first payroll.
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You can find out more about setting up your first payroll HERE.
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Here is an example of a payroll at Tecta.
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CASE SUMMARY
Katarina Kader, the person in charge of Tecta, wants to create a pay slip for Dare Delavec, an employee, for the period 2022-04. Dare is a full-time permanent employee in the production department.
It will do the following:
- Employee Files
- Code list settings
- Preparation of payroll
- Payroll
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1. Employee Files
The employee's personnel file is the basis for calculating their salary. It is where we keep all the important information about the worker.
To do this, select the Personnel | Personal folders menu.
In the Command bar, it uses the navigation buttons to find the worker for whom it will check that all the data has been entered.
In our case, the person responsible finds the worker Dare Delavec.
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Mandatory fields of the personal folder are marked in red. If the data is not entered, the program will not create the employee's account correctly or at all.
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The Personal Maps window opens.
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For instructions on how to enter a new employee in the Personal Folder, please HERE.
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1.1. General
The personal folder window opens automatically in the Basic Information panel.
The responsible person checks that the mandatory information has been entered:
- First name
- Last name
- EMN and
- Tax No.
If you have your data sorted, continue to the next panel.
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Colouring of mandatory fields in the Personnel folder is set in Administrator Console | HR | Payroll under Other settingse, tab Billing method.
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1.2. Employment Record
The responsible person is placed on the Workbook panel, where the employee's length of service is entered.
In our case, the responsible person sees that the worker has entered information about working outside the company and employment with the company in the Work book.
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You can find out more about the Workbooklet in Workbooklet.
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In the bottom part of the window, Seniority, the employee's seniority is automatically calculated by variable.
The variables (shown in the figure below) are used in formulas to calculate past work, leave, earnings, etc.
The responsible person proceeds to the Job/Payroll panel, subpanel Payroll parameters.
1.3. Parameters for calculating salary
The person responsible is placed on the Salary calculation parameters panel Here, the total turnover of the employee within the company is entered.
The key to calculating your salary is to have the fields filled in:
In our case, the worker is a full-time, permanent production worker.
Basis of insurance has 001 - for a company, institution, other organisation or employer; for branches of foreign business entities; for elected or appointed holders of public or social office, in the Basis of insurance field.
The responsible person has selected the transport route for the worker in the Transport to work field.
In our example, Dare only travels within Ljubljana, for which he receives a reimbursement for the city passenger transport, indicated by the value LJ.
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We have organised the routes and values for reimbursement of staff commuting costs in the Route Map.
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WARNING
If the employee has a vehicle allowance, this must be entered in the Vehicles panel.
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The Gross Formula field is filled with a formula that controls the amount of the salary.
Higher than the minimum wage is allowed. The minimum amount of wages paid must be at least the minimum wage.
The person responsible continues to the next panel.
1.4. Arbitrary fields
The Salary fields panel is populated with the data entered in the Workbook and Salary calculation parameters panels.
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WARNING
The names of the Fields are edited in Administrator Console | HR | Payroll | Fields.
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It is important that the responsible person has the Gross salary field filled in here.
In our example, we see that the worker has a gross salary of EUR 2,198.84.
It must have the data for reimbursed sickness absence benefits entered in the fields:
- Basis for Sick Pay
- Base Year and
- Hours in the base year.
And the figure for sickness absence up to 30 days in the Gross hourly rate field.
As you can see in the picture, the person responsible for the selected worker has everything entered.
In the Minute work field, the worker has the percentage due for past work calculated. In our case for Daret this is 11% of gross salary.
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The responsible person shall continue to check the mandatory fields.
1.5. Types of accounts
In the next step, the responsible person checks whether the Payroll type is set for the employee.
Set up the Payroll Types panel and set which payroll to show for each employee separately. If this is not filled in, the worker will not be included in the payroll.
In our case, we see that the employee is covered by P000 - Regular Accrual and P100 - Regress.
Document type of the accounts is recorded in the Document Type Cipher-Payroll.
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For instructions on how to create a new Document Type, please HERE.
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The period from is automatically filled in here with the date on which the worker joined the enterprise.
On the right-hand side of the window, you can see that the responsible person has set the Earnings types, which belong to each billing type for each worker.
So in our example, we see that for the worker Dare, the document type P000 has the earnings types PRE, PRV and RDČ set.
1.6. Accounts
The responsible person continues to check the entry of the employee's transaction account details.
Place yourself on the Bill. panel.
It can enter the worker's foreign or domestic transaction accounts in the positions.
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The length of the TRR account is done with the control set in the Administrator Console | HR with the  radio button checked.
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The employee has selected an active account with Addiko bank, with the radio button in the Act. column ticked.
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WARNING
If the employee changes the account, the previous one is not deleted, but the position is added and the new one is marked as active.
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It is essential that the bottom part of the Invoice details is filled in:
- Wage order created: has selected to create a pay order for the employee
- Method of payment: to pay the salary into a transaction account.
The %VSE column is automatically filled in with the value 100.00%, indicating that the entire payment goes to the selected transaction account.
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If the payment is made to several transaction accounts, the ratio is specified in the %VSE column.
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The responsible person proceeds to the Reduction panel.
1.7. Relief
The Reduction panel is designed to keep track of reductions for:
- for the voluntary and non-professional performance of protection tasks
- special allowances for family members
- additional general relief; and
- general relief.
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If the worker you are preparing the tax return for has a dependent, you must first enter them in the Family members. This is the only way to select them in the Personal allowances for family members. field of the Family members./a
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In our case, the employee has no dependants.
However, the position for the Additional general allowance Zdoh2A field is automatically filled in and has the Active radio button ticked.
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WARNING
- The Income Tax Act - ZDoh-2 provides that when calculating the income tax advance on income from employment, the principal employer shall take into account 1/12 of the amount of the general, personal, special deduction otherwise taken into account in the calculation of the income tax advance on the annual tax base.
- The amount of the general personal income tax allowance is entered in Administrator Console | HR | Payroll field
 . Double-click to access the Alleviationssheet.
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1.8. Credits
In the Credits panel, the responsible person enters any information about the worker's credits, enforcements or child support.
In our case, the employee has a credit line with Addiko bank d.d. and the total unbilled value is EUR 1,200.00.
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For instructions on how to enter credit, foreclosure, child support, please HERE.
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2. Code list settings
The responsible person must have the following code lists set up for payroll, which can be accessed via Settings | Employees | Payroll:
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If there are legal changes or we are doing the first billing, new data must be downloaded from the web server in the code lists via  (Import/Import data) Download code lists option.
For instructions on how to use the Codebook Transfer function, please HERE.
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- In the Document Types Chart, the responsible person must have created a document type for the regular payroll. As we said above in the Personnel Folder, under Billing Types, the P00 - Regular Billing document has been created for the regular payroll.
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Some document types are already predefined in the Payroll Document Types Chart to help you prepare new types of accounts. You can See them here.
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You can access the Earnings Types Chart by going to Settings | Employees | Salaries | Earnings Types or by double-clicking in the field where an earnings type is entered.
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3. Preparation of the regular accounts
To calculate the payroll, the responsible person selects the Heads | Payroll | Preparation of payroll menu.
3.1. Choice of billing document
From the set of document types, it selects the document created for the preparation of the regular accounting. In our case, this is the document P00 - Periodic Accounts.
This will open the P00 - Regular Accounts window, which is divided into four parts:
six additional panels in the lower part:
- Preparation - Preparation of payroll for the currently selected employee
- Credits - panel showing the active credits of the currently selected employee
- Napake - Payroll
- Payroll Orders - panel for creating payroll sourcebooks
- Bookkeeping - a panel designed for automatic payroll posting
- Recapitulation - panel showing a recapitulation of the accrued salaries and contributions for all workers
3.2. Head of the accounts
The responsible person creates a new record in the Command Bar by clicking on the 
(Enter record) button.
The software automatically creates a return number in the Return header, in the Return field.
3.2.1. Determination of the period and dates
The Period field is automatically selected as the period for which the return is produced (year and month of the return).
Next, specify the date of payment, in our case the salary will be paid on 10.5.2022. The responsible person selects this date in the Payment date field.
The accounting date is always the same as the period date. So in our case, as it is for the period 2022-04, the responsible person checks that the date selected in the field Accounting date is 30.4.2022.
It is also important that the tax date in the Tax date field is the same as the date of payment.
The responsible person shall save the record entered by clicking on the 
(Save changes) button.
3.2. Information on workers
Place it on the part of the window where Employee data is displayed.
In the following, you will limit the display of data to the selected worker, Dare Delavec.
The responsible person is placed on the line where the column headings appear. By clicking on the button 
you can limit the criteria for displaying workers.
In our example, the responsible person only wants to see the data for the selected worker Dare Worker, so tick the checkbox in front of his name in the drop-down list.
In the positions, it only displays the data for the selected worker, as shown in the figure below.
The responsible person can customise the columns by right-clicking on the row where the column headings appear. To do this, select Edit | Select columns.
Left-click on the selected column to be moved and hold down the left mouse button to drag it from the Columns window to the row between the other columns.
In the worker positions, it sees information about:
- Matic numbers:0018
- EMŠO: 0208970500123
- Job title: Production worker
- Division: Production
- TPRaz.: Grade 42
- Minute work: 11
- Gross salary: EUR 2.198,84
The person responsible then transfers the employee's regular work and absence data to the regular accounts.
3.3. The Preparation tab
The Preparation panel displays information about the currently selected worker. It displays information about the different types of earnings attributed to the worker.
As this is not the first payroll of the worker and as the responsible person has a toggle 
in the Earnings Types Chart, there are three earnings types shown:
- PRE - Nutrition
- PRV - Transport
- RDČ - Regular work
these three types of earnings are automatically filled into the positions.
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WARNING
The types of earnings for transport and meals are defined in Administrator Console | HR | Payroll, Basic Settings in the fields marked in the figure below.
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In our example, the person responsible for Dare is shown the earnings types shown in the figure below.
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If you are entering the first payroll, you can add positions in Preparing payroll by clicking  (Wizard) and selecting Enter individually or Enter all.
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In the Fund hours field, we see that we have the number of hours missing in red. In our case it is -16 hours.
To fill the hours pool, we need to import the absence data from the employee's calendar.
3.3.1. Transfer of absences to payroll
The responsible person shall download the absence data from the calendar.
This is done in Billing Head by clicking on the 
(Download from calendar) button for all workers or only for the selected worker, the same as the button at the bottom of the window (shown in the picture below):
A window opens asking: Do you really want to import absence data from the calendar?
The responsible person clicks Confirm and imports the data from the employee's calendar.
The message Data transfer complete! appears.
He clicks the Repeat button.
At the bottom of the window, on the Preparation tab, the software adds positions with absence data.
In our case, the absence, DOP - Annual Leave and DRP - Public Holiday were downloaded from Dare's calendar. The employee took one day of leave and one day was a public holiday.
The Fund hours field is filled with the monthly hours fund, 168.
If you wish, you can check the information in the employee's calendar. He selects the Personal folder panel Absence Overview, clicks on the 
(Absence Overview) button, and the employee's calendar will open, as shown in the following figure.
It shows that the worker took leave on 15.4.2022 and the record of the public holiday on 18.4.2022.
Once the responsible person has entered the data on absences, regular work, transport and subsistence reimbursements, he/she proceeds with the calculation.
4. Payroll
The responsible person clicks on the 
(All-employee accounts).
In the lower part of the window, click on the same button to set the payroll for each person on which it is positioned.
The software converts the employee's salary data into the fields marked in the figure below.
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WARNING
If there are any errors in Payroll, the software will report this by opening the Errors panel. You can read more about errors in the preparation of your payroll HERE.
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4.1. Explanation of position accounting
- Regular work has been recalculated according to the formula entered under Earnings type of RDR:
Gross salary(Del03=gross salary entered in the Personal folder) * Hours (PRUre=hours entered in a position in Preparation of the return, in the position RDH) /Monthly hours (Fa3=monthly hours entered in Average earnings codebook).
In our case: 2.198,84 * 152 / 168 = 1.989,43 EUR
The amount is displayed on the Costing tab.
The columns below are the recalculated values of the contributions to be calculated for the Earnings Type.
- The Commuting to Earnings type PRV has been calculated at the value of EUR 37 that the employee has selected in the Commuting to work field in the Personnel Folder. It represents the value of a monthly Ljubljana passenger transport ticket.
- The Earnings Type for the PRE food has been recalculated according to the formula entered:
datalab.eu/wiki/tabid/178/language/en-si/topic/povprecne-place/htmlid/186/default.aspx" target="_blank">Average Salary Code).
For each day of attendance (hours of regular work), the employee is reimbursed the maximum amount of meals.
So in our case: 19 / 8 * 6.12 = 14.54 EUR
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WARNING
If Payroll encounters errors, the software will report this by opening the Errors panel. You can read more about accounting errors.
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- The National Holiday Allowance, DRP Earnings Type, was calculated according to the following formula:
Gross hourly rate for calculating allowances up to 30 days (Part28=gross hourly rate entered in Personal folder in Arbitrary fields ..) * Hours (PRUre=hours entered in a position in Billing Preparation, in position DRP)
In our case: €13.27 * 8 = €106.12
- The employee has taken another day of leave, Earnings type DOP. The gross amount for one day of leave has been calculated according to the same formula as the amount for public holidays and is also EUR 106.12.
- The earnings type for past work also appeared on the return, the position with the earnings type MND - Past work.
The worker is entitled to a gross length-of-service increment of EUR 218,84.
Past work is calculated according to the formula entered in the Administrator Console | HR | Payroll part of the Other Settings window.
The formula for the past work is entered in the Past Work Calculation Formulasformula listwhich is accessed by double-clicking. The information entered here is valid for the past work in the company. The predefined value is 0.5% per year.
The formula references the program to the fields that are in the Personal folder of the employee in the Workbook.
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The formula for calculating the past service entered in the Personal folder | Work booklet of an employee can be found in Administrator Console | HR | Payroll, in the Basic data section of the Basic data window.Basic data
- You can read more about my past work before joining HERE.
- You can find out more about what I've been doing since joining HERE.
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The responsible person shall be placed on the Posting tab, which is used to display the gross and net value, contributions on, contributions from and income tax by type of earnings from the Preparation tab.
In this part, the responsible person can only check the calculation.
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WARNING
To create a payroll cancellation, see the instructions in Cancel payroll.
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