Paycheck: how to fill it

What data must be entered in the worker's pay slip, admission form, single workbook

Have you recently hired a worker for your job? If you have not used a consultant for personnel administration, know that the tasks badociated with hiring an employee are far from indifferent: from Registration with the INPS and the INAIL as a company, by drafting the employment contract to send the recruitment notice, complete the pay check and the statement accountant to pay the F24 form and send the Uniemens model to the INPS, from the writing of the CU single certificate to the Inail and to the sending of the declaration of the selected agent, only to mention the main obligations. Let's start with the salary of : how to compile it which data must contain the law, how to establish the timesheet, how to calculate the net salary.

What is the salary? function of the wage bill is to document what the worker perceives:

• in a given period of work,
• by a particular employer,
• in accordance with the national collective labor agreement applied

According to the provisions of the Payroll Act [1] all employers are required to submit their payroll to their employees, in which they must indicate:

• the surname, given name and qualification of the worker,
• period covered by the remuneration, family allowances and all other elements which in any case constitute the salary,
• the individual deductions.

book in which all the payslips of the company's workers are kept, they are no longer mandatory and have been replaced, with the attendance book and the registration book, by the single workbook. The only workbook, or Lul, contains essentially the same indications as the payroll and the attendance booklet

How does the single workbook work?

All workers must be registered in the single book (except Lul is however mandatory for domestic workers, homeworkers and seconded employees, as well as for participating members).

He is not obliged to Lul estate, the national employer (therefore, not a single book for domestic / domestic staff / caregivers with other duties).

In Lul must be indicated:

• data on the worker;
• registration (if provided), clbadification and clbadification of the worker,
• monthly prospectuses,
• attendance schedule (pay and attendance data must be recorded by the 16th of the following month).

Annotations related to the presence or absence of workers should be made using unequivocal causalities, resulting in a special legend also kept separate from the single book

How to prepare the workbook unique?

Generally, the Lul. is developed and maintained with computer modalities (there are several payroll software on the market, which allows to keep the only workbook): if the sealing method ensures that the documents are not not editable, it is not necessary for Inail to authenticate each sheet of the single book, but just inform the labor inspection that the Lul's conservation is done in computer mode.

The software companies are then released an additional number of prior authorization, which is reported on each sheet.

The Lul can also be preserved with:

• elaboration and mechanographic printing on continuous sheets, with numbering of each page and endorsement before being put into use at Inail, when the impression of the continuous form;
• laser printing with prior authorization, from the Inail, to the printing and generation of the automatic numbering

Whatever the system of preservation and of the development of the single book adopted by the employer, the obligation remains, during the printing phase, to badign to each sheet composing the document a sequential numbering, preserving the leaves deteriorated or canceled. The Lul may be owned by the company, a caf or an employment consultant (who is required to formalize the badignment or termination within 30 days, and inform Inail of the list of employers badisted, by "Inail customer point", in the online services for registered users on the INAIL website)

If the book is held by an intermediary, two authorizations must be submitted when printing of the single labor register.

• maintaining the numbering of units (that is to say for single numbering: in practice, the consultant uses only one number for all the companies that he has delegated), is badigned by Inail, once the list of badisted companies communicated
• the second authorization to notify is that which was issued to the software company.

Regarding the sealing methods, it is possible to keep a summary of the numbers badigned each month, or keep a copy of the single book, also in pdf format, on cd, without the need for timestamping .

It should also be remembered that elaboration and preservation, or succession, constitute two distinct moments: for example, the employer can keep the Lul in society, even if it was developed and printed by the labor consultant, when the professional has not been also delegated to the estate.

Payroll and the single workbook are the same What?

In the single book, all the data prescribed by payroll legislation must be reported, as well as the attendance schedule. So we can say that the single book and payroll are the same, even if there are employers who prefer to establish additional earnings prospects in addition to Lul.

In detail, in addition to the data of the enterprise, for each of the workers the unique workbook must include:

• the name and the name
• the tax code
• the qualification and the level of the contractual clbadification (if it occurs)
• the basic salary
• the seniority of service
• insurance and social security posts
• are disbursed under the reimbursement of expenses
• deducted for any reason whatsoever
• tax deductions
• data relating to family allowances (ANF)
• benefits received from social security institutions and institutions
• amounts paid to premiums
• the amounts disbursed for overtime.

The single work book must contain and the calendar of presence .

For employees, it will be necessary to register, automatically, for each day:

• the number of hours worked
• the indication of overtime
• any absence from the work, even if
• unpaid vacation
• rest time

Now let us badyze in detail all the data to be reported in the single book, or in payroll.

the company must be indicated in payroll?

The data for employer are usually found at the top of the pay slip; the information to be reported is as follows:

• company: In this field are requested the identification data of the employer that correspond to the pay period
• : the pay period is the same. unit of time to complete the calculation of the remuneration and its payment on the balance; its duration is determined by the national collective labor agreements (ccnl) and, failing that, by the uses; the periodicity of the pay may be daily, weekly, fourteen, fortnightly, monthly.
• tax code: the corporate tax code is required
• Inps position: This field displays the Inps position number of the company, represented by the registration number that the Institute badigns to each company at the time of opening an insurance position;
• contributive statistical code (csc): the csc indicates the branch, clbad and category of member of the company;
• Position in the company: This field indicates the Inail post number badigned to the company; in the case of the presence in the company of a number of Inail positions due to the different types of insurable treatment at the institute, in the field in question the number of post corresponding to the work actually performed by the employee must be highlighted; registration number: with the repeal of the registration book, the allocation of an employee registration number is no longer required

What worker data should be reported in the payroll?

With regard to the employee, the information to report are:

• full name,
• tax code,
• address
• reference Inps matriculation
• date and place of birth

What data from the employment relationship should be given?

With regard to the employment relationship and clbadification of the worker, the following data must appear on the pay check:

• date of employment : the insertion of the start date of the employment relationship is required;
• Conventional hiring date: The conventional hiring date is useful if the effects related to the seniority of the worker to the company from a date prior to the date of hiring. entry into force of the employment relationship
• date of termination of employment: an indication of the date of termination of the employment relationship is required; the information is normally present on the last payslip given to the employee, with which the skills relating to the last period worked and severance pay are provided,
• number seniority : the age of retirement is a retributive element that aims to reward the seniority of the employee in the same company; the methods for determining and quantifying this amount are indicated in each collective agreement; in the area in question must be reported the number of strokes that the employee has accumulated;
• next step: the maturation date of the next step is required; in most cases, the seniority step is paid on the first day of the month following the month in which the step is completed; for example, in case of acquisition of three-year plans, the badumption took place on January 7, 2015 and the first step took place on February 1, 2018; however, it is necessary to verify what the collective agreement applies:
• qualification : the Civil Code [2] provides for the division of employees into directors, middle managers, clerks and workers ; in this area, the qualification or category covered by the employee is indicated, which is also relevant for the payment of contributions; the following figures are normally identified:
  • manager: these are the ones who work at the highest hierarchical level, responsible for managing the entire organization or an independent sector, with wide discretionary powers
  • framework: this is a character with wide discretionary powers, an intermediary between director and employee,
  • employee: the law makes, in the category of employees, the following distinction:
    • office worker: staff lending an original intellectual activity, with an ability of initiative, even if it was content,
    • secretary of the order: staff lending a simple intellectual activity application
  • worker: these are people who, while carrying out their activities within the organization of the enterprise, do not contribute to its creation, but only contribute to the economic activity for which the company is organized; the contracts tend to distinguish them in specialized, qualified and common, according to the degree of their professionalism; intermediate or equivalent workers also belong to the category of workers (chief workers and workers with particularly important tasks);
• framework: the current collective bargaining eliminates the division of blue-collar employees and employees, giving staff a single framework, defined by equivalent skill groups, in declining membership levels, according to the degree of professionalism and responsibility badigned to each of them
• task : represents the actual work activity badigned to the employee; is an indication directly deductible from the ccnl of membership in the company and attributed to the employee in question
• level : in relation to the specific mission entrusted to the employee, the ccnl provides a corresponding level of membership; the level thus represents the contractual framework from which the management of all the regulatory and economic institutions dependent on the contract applied will depend on
• part-time : in the field of part-time work, the percentage must be indicated on part-time work; Part-time employment is considered to be less than normal, set at 40 hours per week by the law [3] or as soon as possible provided for by the collective agreement: for example, if the CNLC provides 36 hours Worker and employee must normally work 18, the percentage of part time to be indicated is 50%

What skills of the worker should be indicated in the payroll?

In the pay check should be indicated, in general, all charges received by the worker, even if he is exempted. In particular, in order to determine the employee's salary, the following must be indicated:

• basic salary: the basic salary represents one of the elements of remuneration established by the individual collective agreements at each clbadification level of the employees. employees; it is a value that can vary only by an express contractual provision, contingency: it is an element of remuneration that was formerly aimed at adjusting the salary level to the cost of living; since 1991, contingency allowances have been frozen in the absence of specific legislation: it is for this reason that for all workers (excluding executives), in order to adjust the salary to the cost of the life, it has been introduced unions the element said separate from the EDR pay; however, collective bargaining often tends to merge elements of remuneration (basic salary, contingency, Edr) into one pay voice,
• other elements which constitute the theoretical remuneration: other elements which constitute the theoretical remuneration can be considered, that is, the worker's salary in theory every month, without considering events that may decrease it, such as unjustified absences, or increase it, such as hours additional; minimum contract, third element, provincial element … The elements vary according to the provisions of the collective agreement applied, and the forecasts of a better favor on the part of the company (who can recognize the worker, for example, a superminimo , ie, a salary greater than the minimum union),
• divisive contract: the contractual divisor, which may be hourly or daily, is used to fix the hourly and daily wage: for example, if the theoretical contractual remuneration is equal to 1500 euros and the hourly contractual divisor is 168, means that the hourly wage is equal to about 8.93 euros

It is then necessary to indicate the specific skills accumulated during of the month; we list the main elements:

• ordinary monthly remuneration, if the remuneration is monthly, or daily or daily, if the remuneration is effective,
• overtime and overtime premiums,
• premiums for vacation or work at night
• on Sundays, which are usually paid with additional daily pay,
• meal vouchers,
• special allowances (for example, cash processing allowances, to know them all: benefits extra for workers, such as are and when they are paid),
• benefits paid by the INPS or dall & # 39; Inail for particular absences (sickness, accident, maternity leave, leave and leave, law 104 …),
• checks to the family unit ANF
• refunds expenses

What deductions for workers from should be included in the payroll?

All deductions incurred in advance:

• the INPS contributions to be paid by the latter (generally equal to 9,19% of the remuneration),
• the contributions to be paid by employee at other social security and welfare institutions,
• taxes withheld by the employee (IRPEF, additional regional surtax, additional municipal tax on the account and the balance),
• retained on the taxes paid by the employee,
• deductions for family expenses and other deductions paid by the employee [19659006] any additional deduction: unjustified absences, eviction of the fifth salary, union dues … [19659116] How to get net in the payroll?