http___www.karanovic-nikolic.com_2014_09_24_stupio-na-snagu-pravilnik-o-sadrzaju-obracuna-zarade__lang_sr_1.xml
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According to the recent amendments of the Labour Law (“Official Gazette of RS” no. 75/2014) (the “Law”) payslips are now an enforceable document. The Law has authorised the relevant Minister to further prescribe content to be contained on a payslip, by adopting the Rulebook on Payslip content (“Official Gazette of RS” no. 90/2014). The aforementioned Rulebook provides that a payslip must include specific information on the employer, the employee, the period that the calculation relates to, the data required for the calculation and the date designated for payment of the salary, i.e. maturity date. If the employer fails to pay out salary i.e. compensation of salary on the maturity date, or if it fails to pay out the total amount of the respective payments, the payslip, besides the noted information, should also include a signature of the authorised person and the employer’s stamp. The Rulebook is applicable as of the payment of the salary, i.e. compensation of salary for September 2014. If the employer fails to provide an employee with a payslip pursuant to the provisions of the Law, including the provision on the form i.e. content of the calculation, the employer may be fined up to RSD 2,000,000 and the responsible person within the company up to RSD 150,000.
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U skladu sa nedavnim izmenama Zakona o radu („Službeni glasnik RS“ br. 75/2014) („Zakon“) obračun zarade i naknade zarade predstavlja izvršnu ispravu. Zakon je ovlastio nadležnog ministra da propiše detaljnije sadržaj ovog obračuna, što je i učinjeno donošenjem Pravilnika o sadržaju obračuna zarade, odnosno naknade zarade („Službeni glasnik RS“, br. 90/2014). Pomenuti Pravilnik predviđa da obračun zarade mora da sadrži konkretne podatke o: poslodavcu, zaposlenom, periodu na koji se odnosi obračun, podatke potrebne za obračun i datum određen za isplatu zarade tj. datum dospelosti. Ako poslodavac na dan dospelosti ne isplati zaradu, odnosno naknadu zarade, ili ih ne isplati u celosti, obračun, osim navedenih podataka sadrži i potpis ovlašćenog lica i pečat poslodavca. Pravilnik se primenjuje počev od isplate zarade, odnosno naknade zarade, za septembar 2014. godine. U slučaju da poslodavac zaposlenom ne dostavi obračun zarade u skladu sa odredbama Zakona, uključujući i odredbu o formi tj. sadržaju obračuna, poslodavac može biti novčano kažnjen i do 2.000.000 RSD, a odgovorno lice u pravnom licu do 150.000 RSD.