Example of a Salary Statement for an Employee - Management Contract
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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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The Companies Act (ZGD-1) stipulates that stipulates that the management of the company are bodies or persons authorized by law or by the company's acts to manage the company's affairs. The management contract can be used when:
- the director is compulsorily insured on another basis (the director is employed by another employer, i.e. the director pays contributions for another employer) or
- when the director is not compulsorily insured on another basis (in the case where the partner is also the manager).
With a management contract, the manager undertakes to perform certain work, and in return the company pays him a compensation or payout amount.
If the employee is not insured under insurance basis 040, the insured person is responsible for paying the contributions.
The following case presents how to calculate the salary of an employee with a management contract 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 director, Dan Director. Dan is employed under a management contract full-time and is not compulsorily insured on insurance grounds 040.
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 finds the Employee File of Dan Director 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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In the Status field in the window header, the option selected is Contractual Work.
1.1. Employment Relationship
Next, the person responsible goes to the Salary Parameters panel.
In the Employment Relationship, the option selected must be Contract, Full-Time.
Double-clicking the field opens the Employment Relationships Register.
The Weekly Requirement is copied from the Administration Panel, from the Working Hours per Week field, set at the company level.
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 Dan is P030 - Management Contract - not ins. 040.
Double-clicking the Document Type field opens the Document Types Register.
In the Earnings Type field on the right side of the section referring to the REK form, the person responsible selects the correct earnings type for a correct printout.
In this case, the earnings type selected is 1108 - Income received for running a business entity.
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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-1 printout, if it is not set yet.
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2. Payroll Preparation
2.1. Selecting the Salary Calculation Document
The person responsible selects the document for payroll preparation 060 - Management Contract - not ins. 040.
In the menu, the person responsible selects Personnel | Payroll | Payroll Preparation and the document type.
In the taskbar, the person responsible clicks the 
(Insert Record) button to create a new record.
2.2. Payroll Preparation Header
In the Pay Slip field in the Pay Slip Header, the program automatically creates a pay slip number.
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, the only employee displayed is Dan Director.
Next, the person responsible copies data about the employee's regular work and absences to regular calculation.
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 through the menu Settings | Personnel | Payroll | Earnings Types.
The earnings type POP - Management Contract - not ins. 040 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 work type for salary calculation under a management contract - not insured under 040 is entered under the ID 1P.
In the lower part, the Contributions for selected work type section, the person responsible defines the contributions stemming from the selected work type.
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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, -168.
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 working hours of the employee: 168.
Into the Amount field, the person responsible enters the agreed upon payout or gross salary amount. In this case, 5,419.54.
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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