There is no automatic handling of enforcement in Procountor and the protected portion of an employee can’t therefore be saved in Procountor. However, the handling of enforcement can be done, for example, in the following way:
When dealing with a withholding enforcement of an employee, the easiest way to carry out the handling is to use Procountor’s salary type “6050 Distraint” that can be added to the salary base of the employee if necessary: in this case, the salary type is automatically included in the salary slips of the employee as a deduction row.
The enforcement portion of the salary can be calculated with, for example, this Payment prohibition calculator by National Enforcement Authority Finland. The enforcement portion is added for the salary type “6050 Distraint”. The same portion is later paid to the enforcement authority, for example, with a purchase invoice.
This kind of simple example situation forms the following accounting entries:
- Salary slip of the employee: the enforcement portion is entered to Procountor default account “2940 Other creditors” as a credit entry.
- Purchase invoice for the enforcement authority: the enforcement portion is entered to the same account “2940 Other creditors” as a debit entry. The credit entry of the purchase invoice is made to the default account “2880 Payment transaction account”. This is the contra entry that will be waiting for the purchase invoice payment in the future.
- Bank statement: when the purchase invoice for the enforcement authority is paid, the enforcement portion is cleared from the accounts payable with a debit entry to account “2880 Payment transaction account”. The credit entry of the bank statement is made, for example, to account “1910 Cash in bank”.