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Lomapäiväkirjanpito

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Palkkakirjanpito ja tulosteet

 

1. Mistä löytyvät tiedot työntekijän palkanmaksuun?

2. Millaisia kuukausittaisia raportteja liittyy palkanlaskentaan?

3. Mitä tietoja täytyy antaa viranomaisille ja milloin?

4. Mihin toimitetaan palkkojen kokonaistiedot kuukausittain?

5. Miksi palkat on kirjattava niin tarkkaan?

 

Työnantajan velvollisuuksiin kuuluu pitää maksamistaan palkoista palkkakirjanpitoa. Tähän tarkoitukseen on olemassa monia erilaisia tietokone-ohjelmia, joilla helpotetaan tietojen kirjaamista ja edelleen toimittamista palkansaajille ja muun muassa veroviranomaisille. Palkanlaskennan vaatima kirjanpito voidaan pienissä yrityksissä hoitaa myös taulukkolaskentaohjelmaa esimerkiksi Exceliä hyödyntämällä. Jotta ei syntyisi epäselvyyksiä, on työnantajan oman edun mukaista pitää seikkaperäistä palkkakirjanpitoa, josta maksetut suoritukset ja niiden perusteet käyvät ilmi.

 

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