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How and where can employees obtain their monthly pay slips?
How and where can employees obtain their monthly pay slips?
How should employees receive their payroll documents and who is responsible for sending them?
According to Article 173, Clause 3 of the Labor Code, employees’ payroll documents (booklets, slips, receipts) must be signed by the accountant who prepared them and presented to the employee each time their salary is paid. But in what form should this information be delivered to employees? Should the employer grant the accountant permission within the EMAS system to send the information, or can the accountant send it directly?
To clarify these questions, expert Kamala Yusifova explained that, according to Article 173 of the Labor Code, all accounting calculations related to the monthly determination, payment, and deduction of wages can also be performed using computer programs:
"Each time salaries are paid, these calculations stored in the computer’s memory are presented to the employee. The employer prepares the payroll documents (booklets, slips, receipts) reflecting all accounting related to wage calculation, payment, and deductions."
Ms. Yusifova added that payroll documents must include the following information as required by the Labor Code:
1. The total amount of calculated wages;
2. Bonuses, rewards, and other payments – including their types and amounts;
3. Deductions from wages – including the name, type, reason, and amount of the deduction;
4. The actual amount paid;
5. Any outstanding financial debt owed by one party to the other and its amount.
The expert emphasized that payroll documents must be signed by the accountant and handed to the employee each time wages are paid. Failure to provide a pay slip upon request is considered a violation of labor law. According to Article 192.4 of the Code of Administrative Offenses of the Republic of Azerbaijan, for violations in the calculation or payment of wages, vacation pay, travel expenses, or other benefits stipulated by labor legislation — excluding errors caused by mathematical miscalculations — responsible officials may be fined from 700 to 1,500 AZN.
The State Labor Inspectorate Service also commented on the matter. According to their statement, if requested by the employee, they must be familiarized with the salary calculations stored in the computer memory at the time of payment.
They further noted that when an employment contract is concluded in electronic format, the information required by this article must be delivered through an electronic cabinet created within the electronic information system.
“In EMAS, there is a 'User Permissions' section. Through this section, employers can assign permissions to users. Newly added features in EMAS are only accessible to employers with stamp authority. Other users may access the system only based on permissions granted by the employer.”
How should employees receive their payroll documents and who is responsible for sending them?
According to Article 173, Clause 3 of the Labor Code, employees’ payroll documents (booklets, slips, receipts) must be signed by the accountant who prepared them and presented to the employee each time their salary is paid. But in what form should this information be delivered to employees? Should the employer grant the accountant permission within the EMAS system to send the information, or can the accountant send it directly?
To clarify these questions, expert Kamala Yusifova explained that, according to Article 173 of the Labor Code, all accounting calculations related to the monthly determination, payment, and deduction of wages can also be performed using computer programs:
"Each time salaries are paid, these calculations stored in the computer’s memory are presented to the employee. The employer prepares the payroll documents (booklets, slips, receipts) reflecting all accounting related to wage calculation, payment, and deductions."
Ms. Yusifova added that payroll documents must include the following information as required by the Labor Code:
1. The total amount of calculated wages;
2. Bonuses, rewards, and other payments – including their types and amounts;
3. Deductions from wages – including the name, type, reason, and amount of the deduction;
4. The actual amount paid;
5. Any outstanding financial debt owed by one party to the other and its amount.
The expert emphasized that payroll documents must be signed by the accountant and handed to the employee each time wages are paid. Failure to provide a pay slip upon request is considered a violation of labor law. According to Article 192.4 of the Code of Administrative Offenses of the Republic of Azerbaijan, for violations in the calculation or payment of wages, vacation pay, travel expenses, or other benefits stipulated by labor legislation — excluding errors caused by mathematical miscalculations — responsible officials may be fined from 700 to 1,500 AZN.
The State Labor Inspectorate Service also commented on the matter. According to their statement, if requested by the employee, they must be familiarized with the salary calculations stored in the computer memory at the time of payment.
They further noted that when an employment contract is concluded in electronic format, the information required by this article must be delivered through an electronic cabinet created within the electronic information system.
“In EMAS, there is a 'User Permissions' section. Through this section, employers can assign permissions to users. Newly added features in EMAS are only accessible to employers with stamp authority. Other users may access the system only based on permissions granted by the employer.”