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What information should the employer provide regarding employees?
What information should the employer provide regarding employees?
According to part 5 of the amendment to Article 173 of the Labor Code, when a labor contract is concluded in the form of an electronic document, the provision of the information required in this article is ensured through an electronic cabinet created in the electronic information system.
The expert Anar Bayramov comments on the new requirements:
According to part 2 of Article 173 of the Labor Code, the following information must be provided in the employees' pay documents (booklets, sheets, checks):
- the total amount of calculated salary;
- additions to the salary, bonuses, and other payments, including their types and amounts;
- amounts deducted from the salary (name, type, reason, and amount of the deduction);
- the actual amount paid;
- any unpaid monetary debt of one party to the other, along with its amount.
Part 3 of Article 173 of the Labor Code states that pay documents (booklets, sheets, checks) must be signed by the accountant who prepares them and must be provided to the employee each time the salary is paid.
The new change implies that the pay slips prepared by the employer must be sent to the employee's electronic cabinet each time the salary is paid.
Example: The employee's salary for November 2024 was 800 manats. In addition to the salary, the employee received a 300 manat bonus and 100 manat extra for working overtime. After mandatory deductions from the salary, the employee received a payment of 750 manats.
If the employer pays the salary for November in December, the employer must send the pay slip to the employee's electronic cabinet. The pay slip must include the total calculated salary, salary additions, bonuses, other payments, their types and amounts, amounts deducted from the salary (including the name, type, reason, and amount of the deduction), the actual amount paid, and any unpaid monetary debt from one party to the other and its amount.
As seen, although this requirement is provided for in Article 173 of the Labor Code, it was not applied by most employers in practice. After the new changes, the government agency will monitor the sending of such information to employees by employers through the EMS subsystem. The government agency will also use this data in resolving individual labor disputes.
Therefore, the accounting department must ensure that this information is sent to employees through the EMS subsystem. For employers with many employees, sending pay documents to each employee will require a significant amount of time.
According to part 5 of the amendment to Article 173 of the Labor Code, when a labor contract is concluded in the form of an electronic document, the provision of the information required in this article is ensured through an electronic cabinet created in the electronic information system.
The expert Anar Bayramov comments on the new requirements:
According to part 2 of Article 173 of the Labor Code, the following information must be provided in the employees' pay documents (booklets, sheets, checks):
- the total amount of calculated salary;
- additions to the salary, bonuses, and other payments, including their types and amounts;
- amounts deducted from the salary (name, type, reason, and amount of the deduction);
- the actual amount paid;
- any unpaid monetary debt of one party to the other, along with its amount.
Part 3 of Article 173 of the Labor Code states that pay documents (booklets, sheets, checks) must be signed by the accountant who prepares them and must be provided to the employee each time the salary is paid.
The new change implies that the pay slips prepared by the employer must be sent to the employee's electronic cabinet each time the salary is paid.
Example: The employee's salary for November 2024 was 800 manats. In addition to the salary, the employee received a 300 manat bonus and 100 manat extra for working overtime. After mandatory deductions from the salary, the employee received a payment of 750 manats.
If the employer pays the salary for November in December, the employer must send the pay slip to the employee's electronic cabinet. The pay slip must include the total calculated salary, salary additions, bonuses, other payments, their types and amounts, amounts deducted from the salary (including the name, type, reason, and amount of the deduction), the actual amount paid, and any unpaid monetary debt from one party to the other and its amount.
As seen, although this requirement is provided for in Article 173 of the Labor Code, it was not applied by most employers in practice. After the new changes, the government agency will monitor the sending of such information to employees by employers through the EMS subsystem. The government agency will also use this data in resolving individual labor disputes.
Therefore, the accounting department must ensure that this information is sent to employees through the EMS subsystem. For employers with many employees, sending pay documents to each employee will require a significant amount of time.