Personnel records is a set of data on employees employed in a company.
Employees are natural persons who carry out certain tasks in an employment relationship for their employer. This relationship between an employer and an employee is regulated by a written employment contract.
For their work, performed according to employer's instructions, employees get a contractual salary, which may be paid in cash or in a non-cash benefit.
When calculating the salary, one must keep in mind many provisions that regulate this very complex business segment (here are the most important ones):
- Labour Act (Official Gazette 137/04),
- Minimum Wage Act (Official Gazette 67/08),
- Contributions Act (Official Gazette 84/08 and 152/08),
- Pension Insurance Act (Official Gazette 102/98 to 35/08)
- Health Insurance Act (Official Gazette 85/06),
- Maternity and Parental Support Act (Official Gazette 85/08),
- Law on Insurance Periods with Extended Duration (Official Gazette 71/99 and 46/07),
- Law on Areas of Special State Concern (Official Gazette 86/08),
- Law on Hilly and Mountainous Areas (Official Gazette 12/02, 32/02, 117/03, 42/05, 90/05 and 80/08),
- Income Tax Act (Official Gazette 177/04 and 73/08),
- Law on Special Tax on Wages, Pensions and Other Receipts (Official Gazette 94/09),
- Personal Identification Number Act (Official Gazette 60/08),
- Collective agreements.
