On this page we introduce special situations and incidents related to salary types.
Automatic percentage calculation
Procountor provides automatic calculation to some of the salary types. It is generated by using the following formula:
| Monthly worker | Hourly worker |
| (monthly salary+fringe benefit)/working hours x payment% | (Fringe benefit/base salary working hours+hourly salary)x payment% |
If the hourly worker has 1 or 0 hours of hourly wage in the salary base the fringe benefits will not be taken into the calculation of overtime work.
Automatic percentage calculation is applied in these salary types, following the above-mentioned formula:
Night work allowance
- 1230 Overtime, day 50%
- 1231 Overtime, day 100%
- 1232 Overtime, week 50%
- 1233 Overtime, week 100%
- 1234 Overtime, day 150%
- 1235 Overtime, day 200%
- 1236 Overtime, week 150%
- 1237 Overtime, week 200%
- 1238 x-overtime 50%
- 1239 v-overtime 100%
- 1410 Sunday work compensation
- 1412 Sunday work allowance 30%
- 1441 Evening work compensation 15%
- 1442 Night work allowance 45%
- 1443 Night work allowance 40%
- 1444 Night work allowance 30%
- 1445 Night work allowance 20%
- 1453 Saturday work compensation 20%
- 1454 Saturday work compensation 25%
- 1455 Saturday work compensation 10%
- 1456 Saturday work compensation 60%
- 1492 work on a day before a holiday 50%
- 1493 Holiday and religious holiday compensation 50%
- 2521 Stand-by compensation 10 %
- 2522 Stand-by compensation 25 %
- 2523 Stand-by compensation 35 %
- 2524 Stand-by compensation 70 %
Working hour reduction compensation
Salary types 1460 Working hour reduction compensation (3,6%) and 1461 Working hour reduction compensation (7,7%) take into account these salary types in the percentage calculation.
- Salary for time worked – salary types (except 1461 and 1460 and 1462)
- 2413 Sick leave allowance
- 2510 Emergency work compensation
- 2530 Training time wage
- 2610 Meeting fee, all insurance
- 2630 Lecture fee, all insurances
- 2640 Shop steward fee, all insurance
- 2900 Compensation for work
Holiday compensation for a short-term employment
2223 Holiday compensation for a short-term employment (excl. fringe benefits) and 2224 Holiday compensation for a short-term employment (incl. fringe benefits) takes into account the following salary types:
- 1004 Hourly salary
- 1005 Hourly salary, weekday evening
- 1006 Hourly salary, weekday
- 1007 Hourly salary, sunday evening
- 1008 Hourly salary, sunday
- 1012 Personal salary share (a share of hourly wages)
- 1020 Pay per job
- 1200 Extra work premium
- 1220 Overtime compensation base
- 1410 Sunday work compensation
- 1411 Sunday work compensation (no automatic calculation)
- 1412 Sunday work allowance 30%
- 1441 Evening work compensation 15%
- 1442 Night work allowance 45%
- 1443 Night work allowance 40%
- 1444 Night work allowance 30%
- 1445 Night work allowance 20%
- 1446 Evening work compensation, day before a holiday
- 1447 Evening work compensation
- 1448 Night work allowance
- 1449 Sunday night work allowance
- 1450 Sunday evening work allowance
- 1451 Sunday night shift allowance
- 1452 Evening work compensation
- 1453 Saturday work compensation 20%
- 1454 Saturday work compensation 25%
- 1455 Saturday work compensation 10%
- 1456 Saturday work compensation 60%
- 1457 Saturday work compensation
- 1492 Work on a day before a holiday 50%
- 1493 Holiday and religious holiday compensation 50%
- 2130 Bonus pay
Base salary deductions
Base salary deduction will be brought automatically to some specific salary types.
- The amount of the deduction row is negative.
- Deduction row can be added manually from the salary type register.
2411 Sick leave wage - month
- Will be added to the salary slip with salary type 1017 Deductions from base salary, sick leave pay.
2208 Holiday pay, percentage
- Will be added to the salary slip with salary type 1023 Base salary deduction, percentage, holiday pay
- Base salary deduction row is calculated in a following way: (Monthly pay/ workdays from salary list) x workdays during holiday period
2203 Holiday pay, monthly wages
- Will be added to the salary slip with salary type 1014 Base salary deduction, leisure-time
2204 Holiday pay, monthly wages, standard divider 25
- Will be added to the salary slip with salary type Base salary deduction, leisure-time, standard divider 25
2205 Leave for which holiday bonuses are paid, standard divider 25
- Will be added to the salary slip with salary type 1016 Base salary deduction, leisure-time
Salary types without an income type code
Salary types that do not correspond to any income type can be found in the Procountor salary type register. When these salary types are used in the salary statement, the salary type does not send info to the income register.
Using the salary types you can manage payments on the salary slip that do not yet have to be notified to the income register. The payments may be related to, for example, a contract between the employer and employee, in which the employee withholds a certain payment, specified in the contract, from a person’s net earnings.
The table below lists those salary types without a income type code.
|
Income type |
Salary type |
Note |
|
No code |
Other taxfree compensations |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Trade union fee |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Party tax |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Health insurance fund fee |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Rent |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Loan repayment |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Interest |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Private fund withdrawal from a company account |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
|
No code |
Net liability |
Effect on only the net earnings. Not part of the social insurance or pay-as-you-earn circle of influence. |
Effect on only the net earnings
Salary types not adjusted to the income register only affect the net salary paid to the employee. These salary types are not taken into account in pay-as-you-earn salaries and are not included in the social insurance circle of influence. The salary types are not taken into account in the handling of the Employees’ Pension Act, unemployment, accident, group life and health insurances.
The Procountor salary type register contains several salary types, affecting only the net salary, because the use of the salary types in question varies depending on the situation. On the same salary slip you can manage, for example, the collection of rent and union membership payments from a person’s net salary. When these payments have their own salary types on offer you can also create accounting control for each salary type.
Salary type Salary debt is meant as a help tool for fixing salary info when it is necessary to correct the net shares an employee’s Employees’ Pension Act and unemployment insurance payments with a credit note. The salary type should not be used for any other purpose.