Do you know how to make the payroll? This document is composed of the labor information of each employee, which is transformed into accounting data.
Despite being part of the administrative routine in companies, the details of this registration, which is also called payslip, can be a stumbling block when doubts arise about how to prepare it.
Payroll is mandatory and is explained by article 464 of the CLT and at Article 225 of Decree 3048/1999. Therefore, this document is very important for both the employee and the company, according to legal terms.
Therefore, it is essential that the employer has trained and knowledgeable professionals in the law, in addition to having a notion of financial mathematics, to prepare the document. Follow the step by step and learn how to make the payroll with this complete guide. Check out!
The payroll law
THE payroll it has an operational, accounting and tax function. It operates as a record of what the employee is entitled to receive and discriminates the gross salary, the total amount without discounts and the net salary, which represents the amount the professional will receive, with due deductions.
Article 225 of Decree 3048/1999 provides for this obligation under the law and details the steps on how to make payroll in its items I and II:
“Art. 225. The company is also required to:
I – prepare the payroll of the remuneration paid, due or credited to all policyholders at their service, and must maintain, in each establishment, a copy of the respective payroll and payment receipts;
II – to record, monthly, in the proper securities of its accounting, in a discriminated manner, the generating facts of all contributions, the amount of the discounted amounts, the contributions of the company and the totals collected. ”
The importance of payroll for the company
Payroll is fundamental to the financial control of the company. It is through this document that she proves the collection of taxes and the EHIC, in addition to salary payments, labor benefits.
And having this financial control, from your own cash, influences a lot in the way of making the payroll. Companies that have this routine easily avoid labor lawsuits and the payment of fines and indemnities, preserving its capital.
The importance of the payroll for the employee
As important as for the company, payslip is essential in the lives of professionals. This document proves the income of the citizen in real estate financing, cars, in addition to the opening of credit in stores.
Other than that, it is an extremely important record in the retirement application, serving as proof of payment of the EHIC.
Mandatory payroll information
Due to its countless details, this administrative routine of the personnel department requires a lot of attention. To know exactly how to make the payroll, know the data that need to appear in the document:
- Employer data;
- Position or function of the employee;
- Discounts (EHIC, union contribution, FGTS, VT);
- Number of days worked;
- Value of overtime, advances;
- Gross salary amount;
- Net value of salary.
And there is no obligation in relation to the payroll template. There are two types on the market: the online model and the printed model. Regardless of how to make the payroll, it is important to pay attention to the information above.
Walkthrough: How to Calculate Payroll
And in order to know how to make a payroll, it is necessary to follow some steps so that mistakes are not made. Remembering that any wrong detail in the document can cause labor problems.
Check out the step by step below and don't make mistakes in your company's payroll calculation anymore.
- Have control over admissions and dismissals;
- Define the employee's category;
- Calculate the hours worked;
- Know the charges and discounts;
- Place the FGTS on the sheet;
- Separate the gross salary from the net salary;
- Choose the ideal model to make your sheet.
Recognizing and planning each of the items mentioned above is undoubtedly a determining factor about how to make the payroll.
1. Control admissions and dismissals
Every company needs to have control over its admissions and dismissals. So far, no news. But, oddly enough, some are not organized properly and pay benefits to employees who are no longer part of the current staff.
Other companies, for example, that because they do not have an adequate system “forget” to put new employees on the payroll system delaying their maturities. Thus generating the discontent of professionals.
Therefore, before thinking about how to make payroll, it is essential to have a control over your company's entrances and exits monthly.
2. Define the employee category
Defining the employee's category and job title is one of the first steps in how to make the payroll.
Each professional can belong to a collective agreement and in that case the basis for calculation and discounts are different from leaf to leaf.
3. Calculate the hours worked
Calculate worked hours is the way to avoid making mistakes in possible additions, as overtime and night extras, in addition, of course, to account for discounts such as absences, delays and absences that were not justified.
Everything needs to be very detailed in the document. A time clock is a good option to count the hours worked by your employees without errors.
4. Know the charges and discounts
It is also necessary to pay attention to the charges and taxes to be discounted, such as EHIC, IRRF and union contribution. In addition, benefits such as VT, VR and health plan and other legal discounts must appear on the payroll.
5. Consider the FGTS on the sheet
O FGTS its function is to be a future protection for that employee who was fired. The company makes a monthly deposit of 8% of the employee's salary. However, it is important to note that the discount is not made from the employee's account.
The obligation regarding the deposit is of the employer. It is as if the company deposits an extra amount monthly in an external account that can be used in cases of unfair dismissal, serious illnesses, natural disasters or real estate purchases.
Although it is not a discount on the payroll, the deposit information needs to appear on the payroll to provide security to the employee, when they need this money.
6. Separate gross wages from net wages
Having the notion of how to make the payroll it also includes separating gross wages from net wages.
If there is no such separation there is no way for the company to know the amounts due and, therefore, will not discount the mandatory amounts on the wage of the employee.
The gross salary is the full amount, without considering discounts such as EHIC, IR and VT, for example. The net salary is what the professional will be entitled to receive at the end of the month with all due discounts specified in the document.
Therefore, it is essential to carry out this separation in order not to make undue payments.
7. Choose the ideal model to apply in your company
There is no right way about how to make the payroll. Many companies still bet on the manual model, which requires a lot of attention and leaves the assembly of the document with a greater chance of errors, due to the large amount of information contained therein.
This happens mainly if your company has a high number of professionals, a fact that makes the process even slower and more difficult. Therefore, automation appears as an alternative.
In addition to allowing greater and easier access to information by the personnel department, this automation offers greater security for storing documents. And not only that, it facilitates distribution, which is done online or even through WhatsApp.
Watch the video below and check out what the Law says about sending payslips online.
Before the payroll closing of employees, it is important to make a checklist of all the items below.
- The payroll;
- The launches;
- Function bonus;
- Union, confederative and assistance contributions;
- Agreements for e-Social;
- FGTS collections;
- Import and launch of rural production NFs;
- Monthly events for e-Social;
- Periodic events;
- GFIP for payment of FGTS;
- Monthly CAGED;
- Vacation provisions and 13th salary;
- Accounting integration.
Calculate return of:
- EHIC for e-Social;
- IRRF for e-Social;
- FGTS for e-Social.
- Vacation report for monthly schedule;
- Payment file for bank branches.
Due to its importance for both the employer and the employee, knowing how to make payroll it is one of the biggest obligations of companies. Whoever is able to organize this document correctly has full control over their monthly expenses. However, if this process is left out, the chances of labor lawsuits, fines and indemnities are greatly increased!
Therefore, it is essential that the company understands the importance and value of the payroll in its routine.
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