Example of a salary statement for an employee - Management contract
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WARNING
With 1.1.2023, the common REK-O form will enter into force. More detailed technical instructions can be found in the Technical Manual section REK-O form and user examples can be found HERE.
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The Companies Act (CBCA-1) provides that the management of a company shall be the authorities or persons authorised by law or by the company's articles of association to conduct the company's affairs. A management contract may be used when:
- the director is compulsorily insured on another basis (he or she is employed by another employer and therefore pays contributions), or
- not compulsorily insured on another basis (if the shareholder is also the manager).
In a management contract, the manager undertakes to do a specific job and in return the company will pay him or her a compensation or a level of remuneration.
If the worker is not insured under the 040 insurance basis, the person liable for contributions is the insured person.
The following is an example of the calculation of the salary of an employee under a management contract at Tecta in PANTHEON.
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CASE SUMMARY
Katarina Kader, responsible person at Tecta, wants to create a pay slip for the director, Daniel Direktor. He is employed under a full-time management contract. The Director is not compulsorily insured under insurance basis 040.
It will do the following:
- Personnel file and employee data
- Preparation of payroll
- Payroll
- Printing a pay slip
- Printout of Form REK-O and Form REK-O - Analytical part
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1. Personnel file and staff member's details
The responsible person shall check the employment details entered in the Personal Folders.
Select the Heads | Personal Folders menu.
In the Target bar, use the navigation buttons to find the personal folder of Daniel Direktor.
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HINT
For an example of the mandatory data to be entered in the personal folder, see HERE.
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In the header of the window, the Status field has Contracted work.
1.1. Employment Relationship
The responsible person is then placed in the Payroll Parameters panel.
In the Employment field, the employment relationship option must be Contract, full-time.
Double-clicking on a field will open the Employment Relationship Directory.
The Weekly Commitment shall be overwritten from the Administrators' Consolee from the Number of hours worked in a weekframework field defined at enterprise level.
1.2. Pay Slips
The responsible person is placed on the Payroll Types panel, where they have a specific setting for each employee in which payroll they appear.
Daniel has payroll document type selected P030 - Management contract - not form 040
Double-clicking on the Document type field will open the Document Type Chart.
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HINT
For instructions on how to create a new document type, see HERE. |
On the right-hand side, in the section relating to the REK form, in the Type of income field, the responsible person selects the correct type of income for the correct printout.
In our case, the income type selected is 1108 - Income received for the management of a business entity.
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HINT
Double-clicking on the INDEX field opens the Income type code list, where you can enter a new income type to correctly print out the REK-1 form, in case you don't have one yet.
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2. Preparation of the pay slip
2.1. Choosing a payroll document
The responsible person shall select the document to be used for the preparation of the accounts P030 - Management contract - not form 040.
From the menu, select Heads | Payroll | Preparation of accounts and the document type.
The responsible person shall create a new record in the Command Bar by clicking on the 
(Enter record) button.
2.2. Head of the accounts
The software automatically creates a return number in the Return header, in the Return field.
2.2.1. 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 PaymentDate 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.
2.3. Information about the worker
Place it on the part of the window where Employee data is displayed.
The positions show the employees for whom this document type is selected in the personal folder under the billing type.
In our case, the only such example is Daniel Direktor.
The person responsible then transfers the employee's regular work and absence data to the regular accounts.
2.4. Preparing the return tab
The Preparation panel displays information about the currently selected worker. It displays information about the different types of earnings attributed to the worker.
2.4.1. Types of earnings
To Benefit Types Chartthe responsible person can access via the Settings | Employees | Salaries | Benefit Types.margin-top: 5px; color: rgb(34, 34, 34); font-weight.
The type of earnings attributed is POP - BUSINESS CONTRACT - no tax basis 040.
2.4.2. Type of work code list
For a correct accounting, the type of work must also be regulated.
The work type interface is accessed via the Settings | Employees | Payroll | Work Types menu.
He has entered the type of work for the management contract payroll - not insured under 040 under code 1P.
At the bottom, the section Contributions for the type of work selected sets out the contributions arising from a particular type of work.
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HINT
You can find out more about the settings and types of earnings HERE.
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The person in charge continues to download the hours from the calendar.
2.5 Transfer of absences to payroll
In the Fund hours field, it shows the hours missing in red, -168.
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WARNING
The software extracts the monthly Fund hours for the period entered in the Average EarningsFigure.
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To populate the hours pool, you need to import the working time and absence data from the employee's calendar.
This is done in the 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):
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HINT
For instructions on Entering a new absence, see HERE.
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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 Claim button.
The Fundhours field shall be filled with the employee's monthly hours fund of 168 hours.
The responsible person enters the agreed payment amount or gross salary in the Amount field. In our case, it is 5 419,54.
3. Payroll
The responsible person can click on the 
(All-employee account) button or at the bottom by clicking on the same button
payroll.
The program converts the employee's salary data into the fields marked in the figure below.
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.
4. Printing out the pay slip
The person responsible prints the employee's pay slip.
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HINT
For more detailed instructions on the Schedule of Payroll, see HERE. |
5. Printing of the REK-O form and the REK-O form - Analytical part
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WARNING
The REK-O form can be created in PANTHEON by upgrading to version 10.0.30.00.
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The procedure for drawing up the REK-O and the REK-O form - Analytical part can be found in the section: