The project in five facts.
Challenge, approach and results.
The diploma thesis describes the process of implementing a new payroll system in the public sector, which completely transformed the classification of employees into job positions, the method of salary payment, allowances, and the related records and accounting entries.
Solution and Method
The diploma thesis describes the process of implementing a new payroll system in the public sector, which completely transformed the classification of employees into job positions, the method of salary payment, allowances, and the related records and accounting entries. It examines in detail the methods of calculating, classifying, recording and accounting for salaries in the public sector. The Public Sector Salary System Act – ZSPJS was adopted as early as 2002, has been in use since 1 August 2008, and the latest amendment to ZSPJS has been in force since 1 June 2012. This demonstrates that this is a lengthy and complex process.
It is also necessary, in connection with ZSPJS, to follow the amendments to Collective Agreements, Regulations and Rules, which affect the calculation and records of salaries.
Module, programme and stories.
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