The payment of the salary is proven by the employer by signing the payroll and any other supporting documents proving the effective payment of the salary to the entitled employee, according to art. 168 of the Labor Code.
In terms of payslip, the legislation is silent on this expressly. The payslip is basically an information document issued to an employee and that, in many cases, is retained by the employee.
In practice, there are companies that:
The payslip model can be modified according to the needs of each company, but, as a principle, it should be a copy of the payroll.
The payroll or the documents attesting the salary payment (usually these are accounting documents, such as payment orders) are accounting documents. They must be kept for 50 years, according to art. 24 of the Accounting Law 82/1991 republished in the Official Gazette no. 454 of 18/06/2008 and updated by Emergency Ordinance no. 79/2014, published in the Official Gazette of 11/12/2014.
Legal note (Art. 24, Accounting Law)
The journal ledger, the inventory book and the ledger, also the supporting documents underlying the financial accounting records are kept in the archives of the persons mentioned in art. 1 for 10 years starting from the date of signing the financial year in which they were prepared, except payroll, which is kept for 50 years.
In the employer-employee relationship, the existence of a payslip can increase transparency, meaning the employee sees not only the gross amount of the salary, but also the total amount of social contributions.
Salary elements that can be included in payslip:
In the MyStaff Employee Self Service module, the payslip can be configured depending on the employer options in the account implementation stage or lately modified.
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