Example of a Salary Statement for a Fixed-Term Worker
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WARNING
On 1.1.2023, the collective REK-O form has come into force. You can read more detailed technical instructions in the REK-O Form chapter of the technical manual, and you can find use cases HERE.
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A fixed-term employment contract has become a very popular way of recruiting new employees, mainly due to greater flexibility and smaller obligations that the employer has towards the employee. The fixed-term contract can be concluded for the period of at most 2 years. In this period, multiple fixed-term contracts can be concluded. After two years had passed, the fixed-term contract is automatically transformed into a permanent employment contract.
The following case presents the process of salary calculation of a fixed-term employee in the Tecta company in PANTHEON.
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CASE SUMMARY
Heather Human, the person responsible in the Tecta company, wants to create a salary calculation for the Head of Marketing, Mary Marketing, for the period 2022-04. Mary is employed for a fixed period, until 30.6.2022 for the reason of working as a senior employee who heads a business area or organizational unit at the employer.
The preparation is done as follows:
- Employee File and Employee Data
- Payroll Preparation
- Salary Calculation
- Printing a Pay Slip
- Printing the REK-O form and the REK-O form – Analysis
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1. Employee File and Employee Data
The person responsible checks whether employment relationship data is entered in the Employee File.
The person responsible selects the menu Personnel | Employee Files.
Using the navigation keys, the person responsible finds the Employee File for Mary Marketing in the taskbar.
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HINT
For more information about mandatory data to enter in the Employee File, see the use case in the chapter Payroll.
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1.1. Employment Relationship
Next, the person responsible goes to the Salary Parameters panel.
In the Employment Relationship field, the Temporary employment relationship must be selected.
Double-clicking the field opens the Employment Relationships Register.
When the Temporary option is selected, an additional To field appears.
In the field, the person responsible selects the date the employment relationship ends. In this case, the employee's contract ends on 30.6.2022.
The Temp. Empl. Reason only appears if the employment relationship selected in the Employment Relationship | Employment Relationships Register field, is employment relationship type 2 or 4.
In the field, the person responsible can choose between predefined reasons of temporary contract reasons in accordance with Article 54 of the ZDR-1.
In this case, the following reason is selected: 6. a senior employee from the first paragraph of Article 74 of the ZDR-1.
The Weekly Requirement is copied from the Administration Panel, from the Working Hours per Week field, set on the company level.
In the Contributions field, the person responsible selects the grounds for the obligation to pay contributions.
Article 39 of ZUTD-A: applies to all employment from 12.04.2013 onwards in accordance with Article 39 of ZUTD-A, which refers to the payment of the employer's contribution for unemployment insurance and has an impact in the program on the following contracts concluded for:
- indefinite period: exemption from paying the contribution for two years.
- fixed-term: the obligation to pay a contribution in the amount of five times the amount, for the entire duration of the fixed-term employment.
When calculating the salary, the contributions for employment are calculated, but no voucher is created for this contribution from the employer.
2. Payroll Preparation
2.1. Selecting the Salary Calculation Document
The person responsible selects the salary calculation document P000 - Regular Calculation.
In the menu, the person responsible selects Personnel | Payroll | Payroll Preparation and the document type.
The person responsible goes to the last created document, in this case 22-P000-000004.
2.2. Employee Data
The person responsible goes to the Employee Data part of the window.
The person responsible selects the employee for whom the calculation is being made.
Next, the person responsible copies data about the employee's regular work and absences to regular calculation.
2.3. The Payroll Preparation Tab
The Preparation panel displays data about the selected employee. The panel displays data about individual earnings types for the employee.
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HINT
For more information on settings and earnings types, see the chapter Earnings Types.
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2.3.1. Copying Absences to the Salary Calculation
At the Hours Worked field, the person responsible can see the missing working hours written in red, -16.
In order for the hours worked to be filled, the absence data from the employee's Calendar must be imported.
This is done in the Payroll Preparation Header by clicking the 
(Retrieve from Calendar) button for all employees, or the same button in the lower part of the window for the selected employee only.
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HINT
For instructions about entering a new absence, see the chapter New Absence.
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The program asks: Do you really want to import absence data from calendar?
The person responsible clicks the Confirm button and copies data from the employee's Calendar.
The program notifies: Data transfer complete!
The person responsible clicks the Confirm button.
The Hours Worked field is filled in with the employee's monthly working hours: 186.
3. Salary Calculation
The person responsible runs the calculation by clicking the 
(Salary Calculation for All Employees) button or the same button in the lower part of the window (as shown in the image below).
Program calculates the data about the employee's salary into the fields marked in the image below.
The person responsible goes to the Pay Slip tab, used for displaying gross and net value, employer contributions, employee contributions, and the personal index tax by individual earnings types from the Preparation tab.
In this section, the person responsible can only view the calculation.
4. Printing a Pay Slip
The person responsible prints the employee's pay slip.
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HINT
For more detailed instructions on how to print a pay slip, see the use case in the chapter Printing a Pay Slip. |
On the pay slip, contributions are shown like on a regular salary calculation report.
5. Printing the REK-O form and the REK-O form – Analysis
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WARNING
The REK-O form in PANTHEON can be created by upgrading to the version 10.0.30.00.
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The process of printing the REK-O and the REK-O form – Analysis in the chapter:
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HINT
For technical instructions and field descriptions for the mentioned forms, see the following chapters in the Technical Manual: REK-O Form and REK-O Form – Analysis.
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