Basic principles of calculating wages (upon request)

1. Brief description of binding regulatory enactments in the part relating to the calculation of wages: Labour Law, Law “On Personal Income Tax”, Law “On State Social Insurance”, binding Cabinet of Ministers regulations.

2. Review of the basic principles of calculating wages (time wages or monthly wages) based on examples of the following situations:

• the payroll tax book has not been submitted;

• the payroll tax book has been submitted;

• the payroll tax book has been submitted;

• the employee has been working for less than a month;

• calculation of wages and sick pay (sheet A);

• calculation of wages and sick pay (sheet B);

• calculation of wages and sick pay (sheet A and B);

• calculation of wages and vacation pay.

3. When solving the examples, the following issues will also be considered:

• Payroll tax books, non-taxable minimum, the impact of dependents on the calculation of wages and the salary to be paid;

• Calculation of average earnings for wages if working for less than a month;

• Calculation of average earnings for calculating sick pay and vacation pay;

• Basic principles of calculating sick pay;

• etc. issues that affect the calculation of wages (time wages or monthly wages).

Lessons: 8 (one lesson – 45 min.), fee 200.00 EUR