This page contains a list of special cases in the calculation of salaries and instructions on how to manage them in Procountor.
Adjustment of the employee’s and employer’s payment percentage
You may need to adjust the employee’s and employer’s payment percentages manually in Procountor, such as when you are creating a credit salary slip for salary calculated in the previous year. In this case, you need the previous year’s payment percentages while you have the current year’s percentages in use in Procountor.
You can change the employee’s and employer’s payment percentages to those of the previous year when creating the salary list. You can change the social security payment percentage in Payroll > Salaries (old) > New salary list, for example. When you have selected the persons to the salary list, move the mouse to the Sos-% column and enter the desired percentage there before saving the salary list.
Tax withholding from dividends
Tax withholding from dividends is reported in the period tax return , in section Other self-initiated taxes, location 92 Amount withheld from dividend paid out. The dividends are reported in the separate form 7812 Annual return on dividends.
You can pay dividends in Procountor by using the purchase invoice. You can create automatic accounting entries for the purchase invoice through purchase products. To accomplish this, create purchase products “dividend” and “tax withheld from dividend”. Direct these products to the right accounts through the product card. Enter the actual sum of the dividend in the purchase invoice and the tax withheld from dividend as a discount. Thus the company withholds the required sum from the dividend and pays it to the tax authority. By using purchase products you can apply the product report to create a summary of all paid dividends and withheld taxes.
You can make the notification to the tax authority in the process of other self-initiated taxes in Procountor through Notifications > Period tax return > Create notification > Other self-initiated taxes > Select notification period > calculate the amount of tax to pay in column 92, approve the notification and send it. Payment is carried out in the Payment function. In the accounting view of the period tax return you can adjust the default postings to the right accounts. The annual return must be submitted separately through the tax authority’s service.