These instructions describe how to correct earnings payment reports in Procountor by using replacement report. Correcting can be done either by invalidating (go to invalidation instructions by clicking the link) the report or by creating a replacement report. The Incomes Register determines in which situations the report must be invalidated or replaced. Before making any corrections on the reports, please visit the Incomes Register website to ensure you find the most fitting method for your situation.
- Correcting the original report is primarily done by submitting a replacement report. Please note, that only salaries can be corrected with replacement reports. Corrections on travel invoices must be done by invalidating the incorrect report.
- The procedure for submitting replacement reports is different for paid and reported salary slips and unpaid and reported salary slips.
Replacement report: Paid and reported slips
Salary slip no. 1 has been paid and reported to the Incomes Register. A mistake is later discovered on the report, and the error is corrected by sending a replacement report. Please check with the Incomes Register beforehand that the replacement report can be used here. If not, the report must be invalidated.
Example 1 Too much salary paid
In example 1, an excess of 900 € of Time-rate pay has been paid to the employee, and this overpayment must be reported to the Incomes Register as Unjust enrichment.
1. Create a new salary slip no. 2 containing exactly the same information as the first slip (payday, payment period, earnings period, employee information, and employer information).
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You can use Copy with original delivery data function when creating the salary slip.
2. Add a row on the slip with the same salary type as the overpayment as a negative value, and the same salary type as a positive value with the row exception Unjust enrichment. Take into consideration the calculation of indirect wage costs.
3. Save and approve the salary slip. If necessary, mark the report as Marked paid.
4. Move on to Notifications > The Incomes Register > Earnings payment report. Select the original report and click Create replacement report.
5. If the program finds salary slips with the same identifiers (payday, payment period, earnings period, employee information, employer information) than on the original report, it will suggest these slips to be added on the report. Select the correct salary slip on the list and continue on to reporting.
6. When the report is ready, click Replace report.
- If no salary slips appear on the list after clicking Create replacement report, it means there are no slips in Procountor that can be taken onto the same report as the original slip. In this case, make sure the salary slip that needs to be on the report contains all the correct information (payday, payment period, earnings period, employee information, employer information).
- The status of the original report will change to Replaced and the new report is sent to the the Incomes Register (salary slips 1 and 2). All the slips on the report are shown on the Source numbers column in the Earnings payment report search.
Recovering overpayments
- If an employee has been mistakenly overpaid wages, the overpayment can be recovered in the next salary. The next salary slip should have the same salary type used to report the overpayment. If you used, for example, the salary type Time-rate pay and the row exception Recovery to report the overpayment, the same Time-rate pay salary type should be used in recovery. Recovery is reported on the salary slip as a row exception.
- You can choose between net-based recovery and gross-based recovery. When Row exception: Recovery is selected from the drop-down menu, Additional row information panel opens underneath the slip rows. in the case of net-based recovery, fill out the amount of withholding taxes deducted from the overpayment. This sum will be deducted from the withholding taxes on the pay slip.
- If the overpayment is recovered from the gross sum, the Set withholding tax for net recovery should be left blank. In this case, the program will calculate the withholding tax on the salary slip normally.
- If the overpayment is recovered from the net sum fill in the Set withholding tax for net recovery fields.
- Procountor will calculate the withholding tax automatically (even if it is positive).
- The payment period, Earnings period, and Payday must be filled out in the Original salary payment details of recovery fields.
Example 2 Wrong salary type
In example 2, the salary has been paid and reported using the wrong income type. The salary type Other compensation was incorrectly used instead of the salary type Evening work allowance.
1. Create a new salary slip with the incorrect salary type as a negative value and the correct salary type as a positive value. The salary slip must have the same payday, payment period, earnings period, employee information and employer information as on the original slip. Take into account the calculation of indirect wage costs
- You can use Copy with original delivery data function when creating the salary slip.
2. If necessary, mark the slip as Marked paid.
3. Continue to Notifications > The Incomes Register > Earnings payment report. Select the original report and click Create a replacement report.
4. If the program finds salary slips with the same identifiers (payday, payment period, earnings period, employee information, employer information) than on the original report, it will suggest these slips to be added on the report. Select the correct salary slip on the list and continue on to reporting.
5. When the report is ready, click Replace report.
Example 3 Applied income earner type or classification of occupation wrong
In a situation when the Applied income earner types (except athlete or partial owner) or classification of occupations is wrong in the earnings payment report the correction can be done by using the replacement report.
1. Go to Payroll > Employee register and correct the information.
2. Go to Earnings payment report and choose the report that had the wrong information. Activate the row and click Create a replacement report.
3. Check that the correct Applied income earner types or classification of occupations has transferred to the report.
4. Send the report.
Replacement report: Unpaid and reported slips
Corrections on unpaid and reported salary slips can be done by returning to the original slip.
1. Open the salary slip and click Edit. The slip status changes to Correct the salary slip rows and approve the slip.
2. Move on to Earnings payment reports and click Create reports > Create reports from Payroll.
3. Procountor will automatically retrieve the corrected salary slip on the reports list as a Replacement report (version 2). Report this salary slip along with the other earnings payment reports.
4. The status of the original report will change to Replaced and the new report is sent to the Incomes Register. After this, the Report version in the Salary slip search is version 2.
Example 4. Wrong income earner types or classification of occupations
Replacement reports can also be used to correct register information if the salary slip is unpaid and has been reported. Register information that can be corrected are:
- Statistics Finland’s classification of occupations (TK10)
- Suborganization ID (Keva)
- Applied income earner types (except for the types “athlete” and “organization”)
1. Modify the register information and restore the reported and unpaid slip to the Correction state (by clicking the Edit). Procountor will take into account the edited information when sending the report.
2. Go to Earnings payment reports and click Create reports > Create reports from Payroll.
3. Procountor will automatically retrieve the corrected salary slip on the reports list as a Replacement report (version 2). Report this salary slip along with the other earnings payment reports.