Earnings project is undoubtedly one of the most important projects in every company. It gained its significance not because of its complexity, but because of its impact on the workers' satisfaction, because of the speed of accounting the salaries, and because of the accuracy of the obtained accounts. Frequent changes of legal regulations in the accounts (in the part of fee suspension and fee rate) have influenced the environment flexibility and adaptability of the project. For the complex structured companies (several organizational units), project of earnings and personnel record has to satisfy the needs of the company, as well as the needs of each organizational unit (branch office) individually. Depending on the giro account (giro account of the company s.c., or sub - accounts of branch offices) from which the payment is being carried out has to match the speed of data uniting from branch offices/processing units. Observation of the personnel record data also affects the exchange and uniting of the data. Project for keeping personnel record and earnings account consists of two subsystems:
Subsystem of personnel record
Subsystem of accounting record
Subsystem of personnel record
Personnel record is intended for personnel department. There are several source data programs that can be used for keeping personnel record: Community - settlement, Company, which vignettes appear on every report, Organizational units, Qualifications, Systematization, School, Occupation, Nation, National - republic holidays, code book of workers' transportation to work. Register of a worker's source data is divided in two. Source data of the worker himself (registry number, name and surname, birth date, address, telephone number, etc.), and source data of the working position (years of employment, year, month and date of taking on the working position, organizational unit, systematization, number of points, bankbook or giro account number, housing issue, number of family members, military service issue, etc.) Based on the abovementioned registers, it is possible to list all data needed by Personnel department
Programs for keeping and listing accounting records
Besides programs for keeping personnel records, there are programs for keeping accounting records. Those programs are used for keeping record of loans obtained in other companies, and loans obtained in home company (food for winter, borrowings), fee payment, tax payment, voluntary contribution, trade union fee, keeping legal and other kinds of prohibitions, loans register, minimal wages statistics, earnings based on specialist's training, etc. Personnel and accounting records are two divided units, but they depend on each other.
Subsystem of earnings accounting
Workers' earnings accounting includes the following accounting units:
Keeping record of presence at work, hot meal, transportation
Earnings - advanced payment accounting, monthly salaries accounting, surplus difference accounting
Bonus payment, trade union borrowings, transportation, hot meal, disability, sick leave for more than 60 days, and maternity leave accounting
Deed contract author's royalties, temporary and periodical jobs, and participation in management accounting
Keeping record of presence at work, hot meal, and transportation
Presence at work can be recorded through two programs. The first one shows all dates in a month with initially filled out data about every worker with Saturdays, Sundays, holidays, and annual vacations taken into account. It is necessary to enter the type of presence/absence for each date that is different from the regular one.
The second program serves for entering individual schedule depending on the type of presence for each worker.
A special program serves for entering the data about transportation to work after the initial data entering based on the worker's presence.
Earnings accounting - advance payment, final monthly payment, surplus difference Programs are adapted to account earnings on net or gross principle. You choose the kind of accounting that suits you. Programs are completely adjusted to new legal regulations. Advance payment accounting can be performed a few times in a month. In the final earnings accounting, you are able to keep record of adjusting the fee with specialist's training with totally paid fees and taxes. In the scope of one account, you can choose (include - exclude) accounting of the accumulated years of service, loans, bans, transportation, maternity leave, sick leave, etc.
Some accounts, like: hot meal, transportation, maternity leave, and sick leave for over 60 days can be done individually.
Worker---order---suspensions-type of account-st.str.-status It is possible to perform inspection of individual accounting for each worker with precisely stated earnings accounts, compensation accounts, earnings supplement accounts, loan accounts, fee accounts, suspensions. It is also possible to inspect individual items paid by the company: fees, municipal taxes, and payments. Earnings reports Reports that are available after the earnings accounting is finished are divided into a few categories and are completely adjusted with legal regulations. " Reports prescribed by the law: The following legal forms are automatically being formed: OZ, OD, OD-1, OPJ-1 to OPJ-3, transfers, etc. At the end of the accounting year, M-4 forms are being formed in the report or in the ascci file. " Reports for the company: Lists of workers' earnings based on presence at work, lists of suspensions for each organizational unit in the function of presence, lists of earnings payment and type of payment (giro accounts or work books), lists of loans for each creditor, recapitulation of work hours based on the presence. " Worker's reports: Loan cards, account list for each account, presence at work for each worker, etc. " Reports from home information: Registry of: account holders, communities, municipals, transportation, holidays and religions, all types of accounts, etc. Accounting of the deed contract, author's royalities, temporary and periodical jobs, inclusions in management. There is a set programs for everything abovementioned. These programs can be run for one account holder (worker) or for a group of account holders. It is necessary to fill in a contract for more than one account holders. For every account there exist reports and contracts issued by law. Earnings accounting Each accounted earning is automatically being recorded in the financial accountancy. This and taxes contributions, loans ,etc. are being carried out based on previously set models of accounting (gross, net...). For those companies that do not have our programs for financial accountancy, suitable ascci files can be prepared.