Example of a Salary Statement for a Worker - Pensioner
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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 retired person can work even after they have already asserted their right to a pension, whereby certain types of work do not affect the enjoyment of the pension itself, nor are they required to be included in the mandatory pension and disability insurance. These types of work are:
- as a part of another legal relationship, civil law contract (for example copyright contract),
- temporary and occasional work,
- personal supplementary work,
- short-term work,
- performing complementary farm activities,
- shareholder functions,
- procurator,
- manager, and
- work as a recipient of a disability pension.
Harmonized amount of the hourly rate and amount of income for temporary or occasional work performed in 2022:
- the lowest gross hourly rate for temporary or occasional work performed by a pensioner amounts to 6.17 EUR
- the highest total gross income for temporary or occasional work performed in 2022 amounts to 9,237.96 EUR.
Obligations and restrictions on employers
An employer must:
- to pay the pensioner no later than the 18th day of the following month, taking into account the statutory hourly rate;
- in order to fulfil contractual obligations and protect pensioners' rights, keep daily records of arrivals and departures and the number of hours actually worked in temporary or occasional work;
- a duty of 25% shall be calculated on a special statement and submitted to the tax authority, and the duty shall be paid no later than on the day of payment of income from temporary or occasional work;
- to account for and pay the contribution for special cases of insurance under ZPIZ-2 (8.85%) and the flat-rate insurance contribution for injury at work and occupational disease (in 2022 it amounts to 5.66 EUR), as well as a health insurance contribution in accordance with ZZVZZ (6.36%) to the pensioner's expense;
- to comply with the provisions of the labor legislation, which prohibit discrimination, sexual and other harassment and mistreatment in the workplace, require equal treatment according to gender, regulate working hours, breaks, rest and compensation liability, as well as rules on safety and health at work.
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HINT
Read more about working after retirement HERE.
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The following case presents how to calculate a retired person's salary in the Tecta company in PANTHEON.
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CASE SUMMARY
Heather Human, the person responsible in the Tecta company wants to calculate a salary calculation for head of Purchasing, Pat Purchase. Pat is employed part-time, and performs temporary work for 20 hours a week.
The preparation is done as follows:
- Employee File and Employee Data
- Payroll Preparation
- Salary Calculation
- Printing a Pay Slip
- Printing the REK-O and 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 selects employee Pat Purchase in the taskbar.
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HINT
For more information about mandatory data to be entered in Employee Files, see 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 option Retired, working must be selected.
Double-clicking the field opens the Employment Relationships Register.
Selecting the part-time employment relationship option unlocks the Weekly Requirement field.
The person responsible enters that Pat, the Head of Purchasing, works 20 hours a week.
1.2. Pay Slips
The person responsible goes to the Pay Slips panel, where the calculation in which the employee appears is set for each employee.
The Earnings Type selected for the Head of Purchasing is P350 - Temporary and Occasional Pensioner Work.
Double-clicking the Document Type field opens the Document Type Register.
On the right side in the section, referring to the REK form. In the REK field, the person responsible selects REK-2 and in the Earnings Type field the correct earnings type for the REK-2 report.
In this case, the earnings type is 1516 - Income from Temporary or Occasional Pensioner Work.
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HINT
Double-clicking the REK field opens the Earnings Types Register, where you can enter a new earnings type for correct form REK-2 printout, if you have not set it yet.
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The person responsible continues by preparing the salary calculation.
2. Payroll Preparation
2.1. Selecting the Salary Calculation Document
The person responsible selects the document to prepare the calculation P350 - Temporary and Occasional Pensioner Work.
In the menu, the person responsible selects Personnel | Payroll | Payroll Preparation and the document type.
The person responsible creates a new record by clicking the 
(Insert Record) button in the taskbar.
2.2. Payroll Preparation Header
The program automatically generates the pay slip number in the Pay Slip field of the Payroll Preparation header.
2.2.1. Setting the Period and Dates
The Period field is automatically selected as the period for which the calculation is being made (year and month of the calculation).
Next, the person responsible selects the payout date, in this case 10.5.2022. The person responsible selects this date in the Payout Date field.
The Calculated on date is always identical to the period date. In this case, the person responsible checks that the Calculated on date is 30.4.2022, as the period selected is 2022-04.
It is also important that the date in the Tax Date field is the same as the Payout Date.
The person responsible saves the entry by clicking the 
(Save Changes) button.
2.3. Employee Data
The person responsible goes to the Employee Data part of the window.
In lines, employees with this type of document selected for payroll in the Employee Files appear.
In this case, Pat Purchase is the only employee that fits the criteria.
2.4. The Payroll Preparation Tab
The Preparation tab displays data about the currently selected employee. Data about the individual earnings types the employee is entitled to are displayed.
2.4.1. Earnings Types
The Earnings Types Register is accessible by clicking the menu Settings | Personnel | Payroll | Earnings Types.
The PDU - Work Retired earnings type is written in.
2.4.2. Work Types Register
For a correct calculation, the work type must also be set.
The Work Types Register is accessible by selecting the menu Settings | Personnel | Payroll | Work Types.
The Pensioner Salary Calculation work type is entered under the ID .
In the lower part, the Contributions for selected work type section, the person responsible defines the contributions stemming from the selected work type.
In the contribution for the calculation of a special Tax, it is important for the person responsible to mark that this is a Tax from Temporary and Occasional Work in the Contributions Register (selecting the correct type of contribution makes sure the REK-2 form is filled out correctly).
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WARNING
Contributions must be correctly entered in the Subjects Register | Municipality, where the contributions value, or percentage that will be included in the calculation is determined, as well as the bank account number, where the contributions are going to be transferred.
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HINT
For more information about settings and earnings types, see the chapter Earnings Types.
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Next, the person responsible copies hours from the calendar.
2.5. Importing Absences to Payroll Preparation
At the Hours Worked field, the person responsible can see the missing working hours written in red, -84.
Before the Hours Worked can be filled in, data about the work hours and absences must be imported from the Calendar.
This is done by clicking the 
(Retrieve from Calendar) button in the Pay Slip Header for all employees, or the same button in the lower part of the window for the selected employee only (as shown in the image below):
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HINT
For instructions on entering new absences, 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 monthly hours worked by the employee: 84.
Into the Amount field, the person responsible enters the agreed upon payout amount, or gross salary. In this case, 3,009.28.
3. Salary Calculation
The person responsible clicks the 
(Salary Calculation for All Employees) button, or the same button in the lower part of the window
and runs the calculation.
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, where data about the gross and net values, contributions for and from, and personal income tax according to different earnings types from the Preparation tab is found.
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 about printing pay slips, see the chapter Printing a Pay Slip. |
5. Printing the REK-O and 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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