The form of the personal account for wages of the USSR. The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

New form "Personal account" officially approved by the document Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 N 1.

Learn more about using the "Personal Account" form:

• Documentation on accounting of labor and its payment

  53a "Journal of registration of payrolls", No. T-54 "Personal account", No. T-54a "Personal ... No. T-2), personal accounts (form No. T-54, T-54a) of employees and others .. The accounting department fills in the Personal account (form No. T-54) and the Personal account (svt) (form ... entries in the personal account (form No. T-54, T-54a), personal card (form ...

• HR records management: administrative documentation

  The personal account of the employee is opened (forms No. T-54 or No. T-54a). Order (instruction ... (No. T-2), personal account of the employee (No. T-54). Order (instruction) on granting leave ... (No. T-2) and personal account (No. T-54). Order (instruction) on the termination (termination ... of a card (No. T-2), a personal account (No. T-54), an employee's work book, as well as ...

• Transfer to another job

  To the personal account of the employee (forms No. T-54 or No. T-54a); Ø are entered ... -2), in a personal account (form No. T-54 or No. T-54a) and in ... -2), in a personal account (form No. T-54 or No. T-54a) and in ...

• Employment books: order of conduct

  The personal account of the employee is opened (forms No. T-54 or No. T-54a). At will ... -2), in a personal account (form No. T-54 or No. T-54a) and labor ...

• Hotline: Problems of application of labor legislation

  Moscow. When accounting is automated, form No. T-54 is not required - When checking specialists ... a personal account according to a unified form No. T-54. However, in our accounting program... . Additionally, we, of course, do not fill out a personal account in the form No. T-54. Than ... the absence of a personal account in form No. T-54 is not a violation. Confirm this...

• General procedure for concluding an employment contract. Document flow

  An employee's personal account is opened (forms No. T-54 or No. T-54a) and entered ... -53a "Payroll Registration Journal", No. T-54 "Personal Account", No. T-54a "Personal ...

• Labor contract

  53a "Payroll registration journal", No. T-54 "Personal account", No. T-54a "Personal ...

• Provision of annual paid leave

  Entry in the personal account (form No. T-54 or No. T-54a); Ø is being filled...

• The procedure for maintaining work books

  The personal account of the employee is opened (forms No. T-54 or No. T-54a). Optional...

Form T-54 is the employee's personal account, a document that contains complete information about all settlements made with the employee. A personal account is not a mandatory document, but it helps to systematize all information about an employee: it contains information about vacations used, deductions and contributions, hours worked, etc.

The unified form of the personal account T-54 is not mandatory for use. Personnel documents must be drawn up in accordance with the forms approved by the head of the company for the purpose of use as primary accounting personnel documents and containing all the required details. An exception will be documents for which the mandatory use of unified forms is established. The employer has the right to independently determine whether to use unified forms in activities or not.

Filling out the form T-54

The form T-54 was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. The form is filled out for each employee of the organization separately. The header of the document contains general information about the employer: the name of the employing company, the form according to OKUD, OKPO. Then you need to fill in information about the employee for whom the personal account is filled out:

• Document Number;
• The settlement period for which the document is drawn up;
• Personnel category;
• Taxpayer identification number;
• SSGS number ("green card");
• Residence code;
• Is the employee married?
• The number of children the employee has;
• Date of employment;
• The date you left this job.

The main part, which contains the personal account form T-54, is a voluminous table (49 columns), which consists of two tabular parts. Before the table, you must fill in the full name of the employee, personnel number and date of birth. The first part of the large table is divided into subsections and contains the following information:

1. Information about hiring, employee transfers, working conditions, changes in wages: date and order number (columns 1-2), division (column 3), employee position (column 4), working conditions (column 5), salary (column 6), surcharges and allowances, if any (columns 7-8).
2. Information about employee vacations: type of vacation - annual, educational, etc. (column 9), date and number of the vacation order (columns 10-11), for what period the vacation was taken (columns 12-13), start and end dates of the vacation (columns 14-15), duration - number of days (column 16) .
3. Deductions and contributions: type of deduction (column 17), period of deduction (columns 18-19), amount that was deducted (column 20), amount of deduction for a certain period (column 21).
4. The amount of benefits provided to the employee (column 22).

The second tabular part contains information on the amount of hours worked, accruals and deductions, debts for the employee and the company to the employee. Form T-54 looks like this:

1. Month (column 23);
2. Days worked in a month: code (columns 24, 26), number (columns 25, 27);
3. Various accruals to an employee in a given month (columns 28-32), other income (column 33), temporary disability benefits: month (column 34), days (column 35), amount (column 36), total (column 37);
4. Withholdings from payments: advance (column 38), income tax (column 39), other (columns 40-45), total (column 46);
5. Debt: for the company (column 47) and for the employee (column 48);
6. Total payable (column 49).

The employee's personal account is filled in by an accounting employee. For automated processing of credentials, a special form T-54a is used.

Below is a sample personal account (form T-54).

The form of the employee's personal account form was approved in 2004. The corresponding resolution number 1 was issued by the State Statistics Committee of the Russian Federation. All forms regulated by this resolution have passed a number of approvals from the Ministry of Finance, the Ministry of Labor and the Ministry of Economic Development. The resolution abolished the use of previously existing forms.

The T-54 card is intended for large organizations. The type of ownership does not matter. The use of these forms is justified by the convenience and increase in the productivity of employees involved in accounting. Small businesses complete other accounting forms.

This form of personal account is not intended for budgetary organizations. The distribution of the use of the T-54 card is regulated by the same Decree No. 1. For the purposes of similar accounting, state employees use a reference card in the form 0504417.

Personal account of the employee, form T-54 summarizes the activities of the employee

Forms of the personal account form are actually a journal that reflects the employee's labor activity in chronological order. The nature of the records is cumulative. The document is opened for a year for each employee, regardless of whether the person is accepted on a permanent or non-temporary basis. A document is opened on the basis of an appointment order.

Personal accounts accumulate information about all accruals for wages, as well as about all deductions, for example, taxes. Maintaining employee cards is the responsibility of an accountant. In large organizations, a separate unit in the staffing table is provided for payroll accounting. The document is the property of the company.

Information for entering into the card is taken from the primary documents and reports available to the accountant. Based on the available data on the hours worked, allowances due, the amount of taxes withheld, the amount of tax deductions and other information, the amount payable is calculated. If necessary, the employee is issued a certificate of the accrued amount of wages.

A personal account is a document on the basis of which a pension is calculated. The demand for pension calculation and control over insurance payments explains the need for long-term storage of forms. The term of the forms in the accounting archive is 75 years. The current legislation provides for administrative liability for improper storage.

Forms T-54 are made on high-quality high-density paper (thin cardboard). The product fully complies with the approved form. A3 print format. Graphs are applied on the front and back side.

You can buy forms T-54 in our online store. The store is a trading platform for the City Blank printing house on the Internet. It is possible to order the printing of any circulation of forms from us. Depending on the batch size, printing times vary. You can buy one copy.

You can pick up the printed edition in person or order delivery to the desired address. Courier services can be used by residents of Moscow and the region. Possibly postage.

Unauthorized salary accrued by an accountant is not subject to insurance premiums

If the chief accountant regularly transferred to himself a salary in a larger amount than specified in the employment contract, the amounts of such an excess are not included in the contribution base.

Electronic Claims for Taxes and Contributions: New Referral Rules

Recently, the tax authorities have updated the forms of claims for payment of debts to the budget, incl. on insurance premiums. Now the time has come to correct the procedure for sending such requirements to the TMS.

Pay slips do not need to be printed.

Employers do not have to give employees pay slips on paper. The Ministry of Labor does not prohibit sending them to employees by e-mail.

"Physicist" transferred payment for the goods by bank transfer - you need to issue a check

In the case when an individual transferred to the seller (company or individual entrepreneur) payment for the goods by bank transfer, the seller is obliged to send a cash receipt to the buyer-physicist, the Ministry of Finance believes.

The list and quantity of goods at the time of payment is unknown: how to issue a cash receipt

Name, quantity and price of goods (works, services) - mandatory details of a cash receipt (SRF). However, when receiving an advance payment (advance), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.

Medical examination for working at a computer: mandatory or not

Even if an employee is busy working with a PC for at least 50% of the working time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace according to working conditions.

Changed the operator of electronic document management - inform the Federal Tax Service

If an organization has abandoned the services of one electronic document management operator and switched to another, it is necessary to send an electronic notification of the recipient of documents to the tax office via TCS.

To account for labor and its payment, the legislation provides for unified forms of primary accounting documentation. We will tell you about the personal account in our consultation.

What is a personal account for?

The employee's personal account is used to monthly reflect all types of accruals to the employee, deductions from wages and payments during the calendar year. In fact, this is the only primary document that is filled out separately for each employee and contains complete information about the payroll calculations made with him. A personal account is maintained on the basis of primary documents for accounting for output and work performed, hours worked and documents for various types of payment.

Forms No. T-54 and T-54a

Form No. T-54 "Personal account" was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. In the case of automated processing of data on wages, the specified Decree proposes form No. T-54a Personal account (svt), in which conditionally permanent details are already filled in, necessary for the calculation of wages (name of the organization, full name of the employee, his personnel number and others), and various types of payments and deductions are indicated in the form of codes.

Is the use of forms T-54 and T-54a mandatory?

Maintaining personal accounts according to the specified forms is not mandatory (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ). The employer can independently develop a primary form to reflect information about the wages paid during the calendar year. It is only necessary that the independently developed forms contain the mandatory details of the primary accounting document (clause 2, article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

If the personal account is maintained on a computer

Currently, a rare accountant calculates wages manually. Much more often, he uses specialized accounting programs, which provide for the maintenance, among other things, of personal accounts of employees. In this case, the employee's personal account must be printed monthly, certified by the signature of the responsible person indicating the date of compilation, and enclosed or pasted into the paper personal account.

Form T-54 "Personal account": sample

Let's give an example of the personal account form T-54. approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1.

Also read:

Personal account. Form T-54

A personal account is an accounting document that reflects all information about the payroll of an employee of the company. It opens when an employee is hired. An accountant is responsible for opening and maintaining personal accounts. The document keeps a record of all types of accruals and deductions from the employee's salary during the calendar year. Accruals include wages, material incentives and various social benefits. Withholdings - income tax and insurance premiums, alimony and fines, union dues, loan payments, etc.

Read also: If accounts are frozen how to get a salary

The form of a personal account (form T-54) consists of a title part and a table. At the beginning, the name of the enterprise, its OKPO code and the date the account was opened are filled in. Information about the employee is filled in: his full name, date of birth, personnel number, position, marital status, and other information from the personal card (T-2 form).

The personal account table consists of 49 columns, which reflect all information about the employee's labor activity, hours worked by months, wages (accruals and deductions). Columns 1-8 indicate information about hiring, transfers and dismissal, place of work, position, salary, allowances with links to dates and numbers of orders. In columns 9-16, data on the employee's vacations, their duration and documents regulating this event are filled in. Columns 17 to 21 are filled in in cases where penalties are applied to the employee on writ of execution, orders, deductions under loan agreements, etc. Information about deductions for children, disability, etc. is entered in column 22.

The second half of the table reflects data on accruals and deductions by month. In columns 24-27, data is entered on the basis of the time sheet. All accruals made to the employee are recorded in columns 28-37 of the table, and deductions - in 38-46. If an employee or enterprise has a debt for the previous months, then it is reflected in columns 47 and 48. As a result, the amount for each month, which is payable to the employee, is knocked down and put down.

On the basis of personal accounts, a payroll statement (form T-49) is compiled. The shelf life of accounts at the enterprise is 75 years. For improper storage of this type of documentation, penalties are provided for by the legislation of the Russian Federation.

Personal file and personal account of an employee of the organization

The personal account of the employee is filled in without fail at each enterprise. All organizations are required to correctly and legally maintain accounting registers. The rules for calculating wages for an employee, approved by the state, include a number of documents and forms that must be filled out by accountants when calculating wages.

Document Features

A personal account is a document or register used in accounting and personnel work. In Russia, the form of the form of the T-54 employee has been approved.

Personal documentation is considered to be a paper and electronic carrier of information about an employee. An employee, having settled in a workplace, must open a personal account in the accounting department, the basis for this is an order or a copy of the order on taking office.

A register must be completed for each employee, regardless of whether the position is permanent or temporary. Form T-54 is a cumulative statement and contains information on payroll from the beginning of the year to the end. The work of entering data into personal accounts is performed by a payroll accountant.

Personal account functions

Personal accounts of employees reflect the accrual and deduction of employee wages. Data entry is carried out on the basis of primary documentation or reporting on the performance of services. Such documents include timesheets and schedules of working hours, orders or instructions, a vacation schedule, a book of hours worked, sick leave protocols, acts of work or services performed, orders for allowances and bonuses. Personal registers reflect and withhold wages with a full breakdown of taxes and contributions. Like the payroll, the shelf life of accounts in the accounting archive is 75 years. The register form should be filled in for each employee separately and kept records throughout the calendar year.

Large manufacturing firms, with a large staff, are required to maintain personal accounts, and such a document is very convenient for sampling wages specifically for individual employees. Indeed, when calculating wages on a monthly basis, an accountant needs to make many additional calculations, for example, calculating vacation, sick leave, average monthly bonus or material assistance. For this, the best assistant is a ready-made sample of salaries in personal accounts. Another additional assistance is provided by a register with a sample when issuing wage certificates. After all, every month you need to choose and make about 20 references. As you know, the form contains a sample of wages from 6 months to a whole year, and it is very difficult for an accountant to select statements and rewrite the numbers from each into a document.

Small-scale enterprises, such as individual firms, do not maintain separate documentation for personal accounts, but insert entries into the payroll. Forms of the payroll T-49 and T-54 are performed as one.

In the practice of accounting, the T-54a form is also maintained; it is used to record data using a computer or other computer equipment. Also, very often, when filling out T-54a, calculations are performed or data is copied using different programs, this formulation facilitates the work of an accountant. The calculation of payroll in a computer is monthly printed on paper and attached to the forms of the employee's personal account, and if the software allows the use of codes or abbreviated characters during work, then a printed transcript is attached.

Read also: Night work labor code

Preparation and completion of invoices

Personal accounts of employees occupy one of the main places in accounting documentation, and every accountant should pay special attention to them. Monthly transfer of information from payrolls should be carried out with blue or black ink without blots. It is impossible to allow corrections or the use of corrective means in the work. If a mistake is made in the filling, it cannot be erased or attempted to correct the numbers. To do this, cross out the entire entry with an even line from the upper right corner to the lower left and write the correct number next to it. When filling out personal accounts, it is necessary to verify all calculations with statements of accruals and deductions. Reliability of deduction data is very important for insurance organizations.

When entering data into the account, it should be remembered that in 10-20 years such a document will carry a lot of important information.

Design examples

There are cases when personal accounts are not kept in organizations, then the data should be accurately reflected in the payroll. Consider an example of the T-54 form for an employee of an institution. The form is printed on A4 sheets in printed form or filled out by hand. Each employee's personal account is assigned a digital number. Let's consider a filling pattern using the example of one month.

Avantage LLC
Personal account No. 596 for 2016.
Employee Sycheva Natalya Valerievna born on 21.07.1985 TIN 256987400356
Moscow, Lyubertsy, Popova, 34a, apartment 26.
Married, two children. House. tel. 54-89-56.
She was hired on August 18, 2011, order No. 118 of August 18, 2011.
Department: centralized accounting.
Position: cashier.
Condition: main place of work.
Bet 1.
Tax relief - 1000.00 for the first and second child under 18, full-time student, cadet from 08/01/2012 to 05/30/2018.

Types of calculation for January 2016
Salary payment – ​​8500.00
– indexation – 0.00
– next vacation – 0.00
– sick leave payment – ​​0.00
– sick leave payment at the expense of the company – 0.00
– income tax – 750.00

Thus, T-54 forms are filled out monthly, after that - every month in increments.
It is imperative to draw up personal account documents using the data of the enterprise's documentation: the employee's personal file, time sheet, payroll.

The following items must also be included on the form:

1. The name of the enterprise organization.
2. Department or structural subdivision of an employee.
3. Employee account.
4. The calculation period is usually a calendar year from January to December. If an employee has just got a job in his position, then this must be taken into account when drawing up, write down the number and date of the acceptance order.
5. Personal data of the employee - last name, first name, patronymic, identification code, registration address, marital status, number of children, date of employment, date of birth. Such information is taken from personnel documents or the employee's personal card in the T-2 form.
6. The table should have columns for information about holidays. When paying vacation pay, the type of vacation must be indicated: maternity, free, regular paid, social paid, educational for the period of the session. Next to the amount of vacation pay or non-payment, you must put down the number of the order and the date it comes into force.
7. The personal account must contain information about deductions and contributions. The register must contain the name of the deduction and its interest rate, as well as deduction benefits. If alimony, trade union dues, deductions by judicial acts or voluntary payment for services are made from wages, then a reason or order must be written opposite each deduction.
8. Next to each month is the number of hours and days worked. If a person was on sick leave, then the norm of his days will be less, and wages will already depend on them.

Be sure to reflect the total amounts of accrual and deduction and payments after the reflection of each month. If there is a delay in remuneration, then these data should be reflected in the document. It is imperative that the accountant monthly transfer information on the accrual and deduction of wages. The performer puts his signature.

Personal account T-54

The employee's personal account is designed to reflect information on the hours worked in each month of the calendar year, as well as on all accruals and deductions of the employee. A personal account is created for each individual employee.

To fill out, a standard form T-54 can be used, on the basis of which the amount of wages payable is determined. From the T-54 form, the data is transferred to the T-53 payroll or the T-49 payroll.

The absence of these statements can lead to quite serious problems with the tax and labor inspectorates. If such a violation is detected, the enterprise will most likely be subject to a rather impressive fine. Current standards At the same time, statements of all types must necessarily fully comply with the standards indicated in the current legislation. All payrolls today must be formed without fail by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/04: Payroll payroll No. T-51 OKUD 0301010 Payroll No. T-53 OKUD 0301011 Payroll No. T-49 OKUD 0301009 At the same time, the abbreviation OKUD stands for the all-Russian classifier.

Personal account of employees in the form t-54

Attention

That is why it is important to form a special statement. Moreover, there are various statements of this type. The use of a specific format for this document depends on a large number of nuances.

But first of all, officials who are in any way related to the procedure for issuing wages will need to become familiar with the following issues in as much detail as possible:

• definitions;
• the purpose of the document;
• current regulations.

Today, the format of documents of this type is fixed at the legislative level. Violation of existing standards is simply unacceptable, this can lead to quite serious problems with the labor inspectorate.
Such situations should be avoided whenever possible.

The personal account of the employee in the form of t-54. filling instructions

Important

It is used for cataloging and organizing special management documentation used in various fields - economics, accounting and others. It is imperative to focus specifically on OKUD when compiling the statement.

Since only if the statement is compiled according to this base, it will be completely correct. The format of the documentation of the type in question is fully approved at the legislative level. Each column should contain exactly the information that is required. Compilation errors on the part of the employer are punishable by special regulatory authorities.
Today, a specific payroll form must be drawn up directly taking into account various important factors. Moreover, there are circumstances that in some cases exempt the employer from the need to form any separate document.

Personal file and personal account of an employee of the organization

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, an employer, upon dismissal of an employee, is obliged to issue copies of personalized reports to him (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contains information about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.
NCT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so worked out.< … Трудовые книжки: правила меняются Минтруд подготовил проект приказа, который должен утвердить обновленные правила ведения и хранения трудовых книжек.

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What does payroll look like

This document necessarily includes the following data: Document number Serial number of a particular statement (usually several of them are formed at once) Date The day, month and year of formation of the document in question The second page of the statement of the type in question necessarily includes a tabular section. In this case, document No. T-53 may include several sheets. Therefore, they are necessarily numbered according to the sequence of compilation. The tabular part includes the following columns:

• number in order;
• personnel number of a particular employee;
• FULL NAME.;
• wages, rubles;
• the signature of the employee himself;
• note.

At the bottom of the document, the signature of the chief accountant is required.

T-2 employee personal card - sample filling

Absence from work is not always absenteeism The employee fell ill, but did not warn the employer about it and does not get in touch. Can an employer in such a situation count an employee's absenteeism with all the ensuing consequences?< …

Delivery of SZV-M to the founding director: the Pension Fund has decided The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the sole founder head. So, for such persons you need to pass both SZV-M and SZV-STAZH!< …

Info

Salary for April: do not make a mistake in the date of transfer of personal income tax due to the May holidays This year, the first "portion" of the May holidays will last 4 days (from April 29 to May 2 inclusive). If your company has a payday on the 1st or 2nd, you will have to pay your April salary ahead of schedule - April 28th.

On the same day, you need to withhold personal income tax.< …

Unified form No. t-54 - personal account

The sample is signed by the director and the trade union body, if this is not available, the form should contain an entry: “At the time of approval of the form, the trade union body of workers has not been created.” Columns that must necessarily contain a pay slip:

1. name of the document (pay slip for the "period");
2. name of the organization, full name and position of the employee who issued the sheet, as well as the full name and position of the employee who received the document;
3. Further, it is more convenient to place everything in a plate, which will include several main columns: accrued, withheld, issued;
4. The number of hours (days) worked, the dates of payments and the amounts in the appropriate columns should also be indicated.

• The “Accrued” column will be divided into payments that have been accrued for the period: salary, vacation pay, bonuses, allowances, compensation, etc.

12 rules for filling out the form t-54 of the employee's personal account

In fact, this is the only primary document that is filled out separately for each employee and contains complete information about the payroll calculations made with him. A personal account is maintained on the basis of primary documents for accounting for output and work performed, hours worked and documents for various types of payment.

Forms No. T-54 and T-54a Form No. T-54 “Personal account” was approved by the Decree of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1. With automated processing of data on wages, the specified Decree proposes form No. T-54a Personal account (svt), in which the semi-permanent details necessary for calculating wages are already filled in (name of organization, full name of the employee, his personnel number and others), and various types of payments and deductions are indicated in the form of codes.

Employee payroll accounts

To avoid disputes, it is better to issue a pay slip under the signature of the employee. The employer decides on his own where it is more convenient to record the issuance of sheets: in a separate journal, in a separate column of the payroll, or on a spine that remains in the accounting department.

By the way, now there are enterprises that do not issue pay slips in printed form, but send them to the employee’s e-mail. The law does not prohibit this method of notification (more precisely, it does not say anything about it).

Today, electronic pay slips are actively used by military personnel.

Labor and wages

What is it connected with? First of all, with tax deductions and subsequent guarantees for the employee. Salary is an employee's remuneration for work, which includes compensatory and incentive payments. It is discussed with the employee before taking office and cannot be less than the subsistence level. The Labor Code obliges the employer to notify the employee in writing of what his salary for a certain period includes.

Those. each employee must receive a document in which the components of his salary for the period (most often a month) will be described. Such an informing document is the pay slip of the employee's wages.

Why is this needed? Documents in an organization are always a sensitive issue. On the one hand - very "boring", on the other - important.

The fact is that, according to the law, an employee can go to court within three months after the occurrence of a labor dispute based on financial grounds. If he applies later, the court will not consider his application.

This period is counted from the moment the employee is notified of his salary. Those. if he received a payslip, then he will have only three months, and if one was not issued to him, the employee can come even after a year and say that he only found out yesterday (from any source) that he was underpaid. Form It is noteworthy that there is no special unified form of the payslip.

Each employer has the right to independently decide how the pay slip should look like at his enterprise. Of course, there are a number of recommendations that should be considered when preparing your form.