Essential Information on Salary Slips: Ensure These Details are Included for Accuracy
The Nitty-Gritty on Pay Slips
Employers are obligated to issue a pay stub outlining all earnings and deductions from an employee's salary, as confirmed by the Ministry of Labour and Social Protection. This means the pay stub should bear essential details such as the employer's name, employee's full name, job title, work unit number (if applicable), and the month for which the salary pertains.
Failing to issue a pay stub or providing an incomplete one warrants the employee's right to seek explanations or reach out to the State Labour Inspectorate.
Breaking Down the Bucks
The pay stub should delve into the breakdown of the employee's total salaries, detailing the following components:
- The base salary (rate, salary, or wage)
- Premiums and allowances (e.g., for seniority, qualifications, hazardous working conditions)
- Overtime and night shift pay
- Compensatory payments (unutilized vacation, for example)
- Sick leave and vacation pay (if applicable during the pay period)
- Other payments (such as material assistance, business trips, etc.)
Deductions, Contributions, and Taxes
Besides the employee's salary components, the pay stub must show the corresponding deductions:
- Income tax (13% NDF)
- Social security contributions (1% for pension insurance)
- Trade union contributions (if applicable)
- Contributions to other public organizations
- Alimony and damage compensation (if relevant)
Miscellaneous Pay Slip Obligations
The Ministry of Labour and Social Protection highlights additional requirements for pay slips, which can be issued in paper or electronic form, subject to employee consent. Employers are expected to furnish them monthly, typically on payday. Despite the lack of standardization regarding the format, it must be transparent, clear, and inclusive of all mandatory information.
A Few More Points
Previously unreported, the Labour Code of Belarus designates certain employees eligible for leave at their discretion, including minors, parents with multiple children, veterans, donors, among others. Furthermore, the Labour Code lists employees who may take leave earlier than six months after their employment commencement, such as women before/after maternity leave, transferees from other employers, parents of disabled children orchildren under 14, part-time workers whose leave overlaps with their primary job, and more.
Researching the Ministry of Labour and Social Protection's official website or consultating local legal or accounting experts specializing in Belarusian labor laws can provide more in-depth information regarding pay slips in Belarus.
The pay stub, as mandated by the Ministry of Labour and Social Protection, needs to provide a comprehensive breakdown of an employee's salary components, including base salary, premiums, allowances, overtime pay, compensatory payments, sick leave and vacation pay, and other payments. Additionally, the pay stub should clearly show the corresponding deductions, such as income tax, social security contributions, trade union contributions, contributions to other public organizations, alimony, and damage compensation.
