Payroll in accounting

What does the salary entail?

• Processes the dispositions of employment, promotion, sanctioning, suspension, setting
salaries, as well as those for termination of employment relationships according to the
law
• It calculates the salary rights for employees' wages, as well as their other monetary rights;
draws up the payment documents for the allowance due to the members of the
Commissions
• It calculates the annual leave entitlements according to the law
• It calculates the allowances related to medical leaves for employees who are temporarily
unable to work
• Prepares monthly payment orders regarding the institution's and employees' contributions
to the state budget, the social insurance budget, the social health insurance fund, the
unemployment benefit payment fund, and of some employees who have deductions
• Calculates the monetary rights for employees who work overtime, night work
• Calculates the benefits for those employees on pre- and post-natal leave, leave to care for
a child up to two years old, as well as other leaves provided for by law
• Prepare the tax forms:
• a) for the employees of the institution, and the fiscal records;
• b) for the members of the Commissions;
• Draws up the centralizer regarding the salary expenses at the institution level
• Prepares the pay statements regarding the premium of the institution's employees
• Prepares statistics regarding the salary of the institution's staff
• Issue certificates to the institution's employees regarding the monetary rights granted
• Elaborates works on the foundation of the institution's personnel expenses

Payroll - basic accounting notes

• There are some basic accounting notes regarding payroll that any accountant who keeps
records of employees and performs salary calculations should know, here they are:
• 1. Registration of personnel expenses
• 2. Registration of salary taxes
• 3. CAM employer tax accounting registration
• 4. Optional accounting records
• 5. Payment of salary and taxes
• 6. If working with advances

Accounting documents in payroll

• 1. The salary statement
• – it is a supporting document for the calculation of the monetary rights due to employees,
• – it is drawn up monthly, based on attendance, advance lists, vacations and medical
certificates;
• – payments made during the month (advance, liquidation, holiday allowance) are
included in the salary tables;
• – the salary statements are signed to confirm the accuracy of the calculations.
• – it is kept for 50 years.
• 2. The salary fluctuation
• – it is not a document stipulated in the legislation, but it is a useful document, through
which the employees are informed about all salary elements;
• – the salary slip includes: no. hours worked, leave, gross salary, contributions, withheld
tax, personal deduction and net salary.
• 3. Timetables
• – the employer has the obligation to keep records of the daily working hours of each
employee at the workplace;
• – the start and end times are highlighted;
• 4. Medical leave certificate
• – the insured persons are obliged to notify the employer about the granting of medical
leave and to present the medical leave certificate for the payment of the allowance, no
later than the 5th of the following month for which the leave was granted.

What is salary and how is it determined?

• Base salary is a fixed component of remuneration paid to an employee for the work they
perform in a company. However, its value cannot be specified in the salary scale below
the level of the gross minimum basic salary per country. In most cases, by referring to the
level of the basic salary, the level of allowances, increments and other additions is
calculated.

• In addition to the obligation to pay the net salary due to the employee, the employing
company assumes the responsibility to fully pay, on behalf of the employee, the social
health insurance contributions related to the gross salary of the employees.

Source
• 1. https://dgaspc3.ro/directii-si-servicii/directia-economica/serviciul-
contabilitate-salarizare/presupune 
• 2. https://www.contzilla.ro/documente-contabile-in-salarizare/
• 3. https://www.contzilla.ro/salarizare-note-contabile-de-baza/
• 4. https://www.wearehr.ro/ghid-complet-de-salarizare/