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NEW REQUIREMENT for the accounting and HR department regarding EMAS! What information must the employer provide about the employees?
NEW REQUIREMENT for the accounting and HR department regarding EMAS! What information must the employer provide about the employees?
According to the fifth part added to Article 173 of the Labor Code, when the employment contract is concluded in electronic document form, the information provided in this article is made available through the electronic cabinet created in the electronic information system. According to the second part of Article 173 of the Labor Code, the following information is indicated in the employee's payroll documents (booklets, sheets, receipts):
-The total amount of calculated salary;
-Additions, bonuses, and other payments to the salary, their type, and amounts;
-Amounts deducted from the salary — the name, type, reason, and amount of the deduction;
-The actual amount paid;
-Unpaid debts between the parties and their amount.
In the third part of Article 173 of the Labor Code, it is stated that the payroll documents (booklets, sheets, receipts) must be signed by the -accountant who prepared them and must be presented to the employee each time the salary is paid. The new amendment implies that the payroll prepared by the employer should be sent to the employee's electronic cabinet each time the salary is paid.
Example: The employee's base salary for November 2024 was 800 manats. In addition to receiving a 300 manat bonus, the employee was credited with an additional 100 manats for overtime work. After mandatory deductions were calculated, the employee was paid 750 manats. If the employer paid the salary for November in December, the payroll statement should be sent to the employee's electronic cabinet. This payroll should indicate the total calculated salary, additions to the salary, bonuses, and other payments, their type and amounts, amounts deducted from the salary — the name, type, reason, and amount of the deduction, the actual amount paid, and unpaid debts between the parties and their amounts.
As seen, although the requirement is stipulated in Article 173 of the Labor Code, in practice, it was not applied by most employers. After the new amendment, the state agency will control the transmission of this information to employees by the employer through the EMAS subsystem. The state agency will also use this information to resolve individual labor disputes. Therefore, the accounting department must ensure that this information is sent to employees via the EMAS subsystem. Sending payroll documents for each employee by an employer with a large number of employees will require a considerable amount of time.
According to the fifth part added to Article 173 of the Labor Code, when the employment contract is concluded in electronic document form, the information provided in this article is made available through the electronic cabinet created in the electronic information system. According to the second part of Article 173 of the Labor Code, the following information is indicated in the employee's payroll documents (booklets, sheets, receipts):
-The total amount of calculated salary;
-Additions, bonuses, and other payments to the salary, their type, and amounts;
-Amounts deducted from the salary — the name, type, reason, and amount of the deduction;
-The actual amount paid;
-Unpaid debts between the parties and their amount.
In the third part of Article 173 of the Labor Code, it is stated that the payroll documents (booklets, sheets, receipts) must be signed by the -accountant who prepared them and must be presented to the employee each time the salary is paid. The new amendment implies that the payroll prepared by the employer should be sent to the employee's electronic cabinet each time the salary is paid.
Example: The employee's base salary for November 2024 was 800 manats. In addition to receiving a 300 manat bonus, the employee was credited with an additional 100 manats for overtime work. After mandatory deductions were calculated, the employee was paid 750 manats. If the employer paid the salary for November in December, the payroll statement should be sent to the employee's electronic cabinet. This payroll should indicate the total calculated salary, additions to the salary, bonuses, and other payments, their type and amounts, amounts deducted from the salary — the name, type, reason, and amount of the deduction, the actual amount paid, and unpaid debts between the parties and their amounts.
As seen, although the requirement is stipulated in Article 173 of the Labor Code, in practice, it was not applied by most employers. After the new amendment, the state agency will control the transmission of this information to employees by the employer through the EMAS subsystem. The state agency will also use this information to resolve individual labor disputes. Therefore, the accounting department must ensure that this information is sent to employees via the EMAS subsystem. Sending payroll documents for each employee by an employer with a large number of employees will require a considerable amount of time.