In Procountor, you can mail (envelope size C5 22.9cm x 16.2cm with a 9cm x 6cm window located 1.8cm from the left and 1.5cm from the upper edge) or email salary slips to employees and/or they can view their own salary slips in Procountor.
The top left corner of the salary slip contains the company name, and below that you can see the employee’s name and address. The top right section contains the employee’s social security number, bank account number, pay day, salary period, salary slip number, employment start date, employment type, amount of tax days and tax card information. In addition, you can see the salary list name and possible additional information. In the company usage settings, you can specify whether the job title is shown the address information or in the additional information.
The section in the middle of the salary slip shows the salaries itemised by salary type.
The lower section of the salary slip shows an accumulated summary by salary type for the salary period and from the beginning of the year.
The information at the top of the page
The company name can be inserted in text and if the company uses a logo on invoices, it is also shown on the salary slips.
Pay day is the day the salary should be in the employee’s bank account at the latest.
Employment type is selected in the employee’s salary info. The options are Permanent, Fixed-term, Temporary, Part-time, Trainee, Pensioner/minor or Not employed.
The tax card information shows the Tax card type. The tax card can contain one or morel tax percentages and none or more income limits.
If additional information has been entered, it is shown below the name of the salary slip.
Information in the middle section
Each row entered in the salary slip is shown in the middle section. The first row is the Base/Hourly salary and the last is the paid sum. The rows show the salary type name, amount, unit price and row total.
Overtime work is shown in at least two rows: Overtime compensation base and Overtime compensation addition(s).
For a person with a monthly salary, the holiday salary appears as three rows in the salary slip. One of the rows is the normal monthly salary. In the second row, the share of the holiday salary is subtracted from the monthly salary. The third of the rows shows the holiday salary. For a person with an hourly salary, the salary slip contains the normal base salary row and the holiday salary row.
Information in the lower section
The cumulative summary always shows the same rows.
Row Salary in money contains the sum of salary types Monetary salaries or Non-working hour salaries.
Row fringe benefits contains the sum of salary types fringe benefits.
Row Gross salary contains the sum of salary types Monetary salaries, Non-working hour salaries, fringe benefits or Monetary compensations.
Row Tax withheld shows the amount of tax withheld from the salary.
Row Earned-income contribution shows the healthcare contribution’s share of the tax withheld. This is for information only, not a separate withholding from the salary.
Row Pension insurance shows the amount of Employees’ Pension insurance fee withheld from the salary.
Row Unemployment insurance shows the amount of Unemployment insurance fee withheld from the salary.
Row Trade union fee shows the amount of Trade union fee withheld from the salary.
Row Other deductions contains the sum of salary types Employee payment excluding Pension insurance fee, Unemployment insurance fee and Trade union fee.
Row To be paid contains the sum of salary types Monetary salaries, Non-working hour salaries, Monetary compensations, Compensation and Advance, from which Tax withholding and salary types Employee payments have been subtracted.
The Year-to-date column contains the accumulated sums of paid (status: Paid or Paid elsewhere) salaries and other salary slip information.
In accordance with the financing renewal of the Social Insurance Institution of Finland (Kela) as of 1 January 2006, the employee’s tax percentage includes an earned-income contribution, which is withheld from employees and self-employed persons (2011: 0.82%/0.92%, 2010: 0.93%/1.05%, 2009: 0.70%/0.79%, 2008: 0.67%/0.81%, 2007: 0.75%/0.91%, 2006: 0.77%/1.02%).
According to the law and the Tax Administration’s instructions, the earned-income contribution’s share of the tax withholding must be shown as a separate item in the salary slip and salary certificate. Thus no additional payment is withheld, but the payment is included in the tax withholding. (Health Insurance Act - PART VI - FINANCING OF HEALTH INSURANCE - Chapter 18 - section 30 - Employer’s obligation to inform - The employer has to notify the employee of the amount of healthcare contribution in the tax withheld upon the payment of salary.)
This change to salary slips and certificates was updated to the system on 2 January 2006. Thus, the earned-income contribution has been shown in the salaries calculated since 2006. It is shown in the printable version of the salary slip and certificate, i.e. the salary slips and certificates sent to employees. In the system it can be seen by using the Preview button.