Salary income types
Salary calculation in Procountor uses salary types mapped to the 200-, 300-, and 400-series income types in the Incomes Register. All the salary types used in Procountor and their details (including code, mapping to income type, and the corresponding salary type in the old salary section) can be found on this page of the manual.
The Procountor salary types have already been mapped to the income types, so you do not need to make any mappings yourself. Each salary type includes all the data required for reporting.
The salary slip is used to generate an earnings payment report in Procountor in accordance with the Incomes Register reporting method 2. As there are no 100-series income types in Procountor, earnings payment data cannot be reported from Procountor using reporting method 1.
Additional information on the Incomes Register income type series can be found here (the link opens in vero.fi).
Selection of salary type
Start the selection of the salary type by familiarizing yourself with the Incomes Register’s income types. When you know the income type that you want to use, find the salary type mapped to that income type in Procountor.
The diagram below illustrates a situation in which salary calculation involves evening work compensation.
Salary types mapped to the Evening shift allowance income type are retrieved from the salary type register on the basis of the income type. Next, the Procountor salary type most appropriate for salary calculation is selected and transferred to the salary base or salary slip.
The Incomes Register describes the 207 Evening shift allowance income type as follows: “Shift work compensation paid for an evening shift. Tax is withheld and employer's social insurance contributions are paid from the evening shift allowance.”
The Procountor salary type list includes three different Evening work compensation salary types that are all mapped to the same income type 207 Evening shift allowance. The salary type with the appropriate functionality for the situation is selected for use on the salary base or salary slip.
Evening work compensation 15% salary type: automatic calculation is performed in the background. If this salary type is selected for the salary base or salary slip, the salary type automatically calculates the percentage-based value of the evening shift.
Evening work compensation salary type: no automatic calculation, so the value in the Price field for this salary type is based on the salary base or salary slip.
Sunday evening work allowance salary type: no automatic calculation, so the value in the Price field for this salary type is also based on the salary base or salary slip. Procountor has a separate salary type for Sunday evening work allowance to allow evening work compensation paid on Sundays and workdays to be separated on salary reports using salary types.
Income types in the Incomes Register
When selecting the salary type, you should refer to the Incomes Register’s income types and other related guidelines. Below is a list of some key instructions on income types and the Incomes Register (the links open in vero.fi):
- Wage income types (income type series used for wages)
- Income types, special circumstances (list of the most typical payments for which there is no direct individual income type in the Incomes Register)
- Allocation of pay types (instructions for combining increased and additional compensations with income types when the payment simultaneously matches several Incomes Register income types, for example)
- Detailed guidance for the Incomes Register (detailed guidance for different salary calculation and reporting situations)
- Documentation: Descriptions of income types and items deducted from income (the document has been used for Procountor’s software development for the mapping of salary types)
Insurance allocations for income type and salary type
Procountor’s salary types include standard income type-specific insurance allocations. This means that the user does not make insurance allocations to the salary type, as these are built into the salary type. The payroll accountant should thus also take into account the insurance allocations for the salary type in the Procountor salary type list.
There is a separate page in the instruction manual that describes the implementation of insurance allocations for Procountor’s salary types. Read the instructions here.
Income types that have not been implemented in Procountor
Salary types that have not been implemented in Procountor are listed in the table below. If the salary types in question need to be used for salary calculation, the salaries must be calculated elsewhere.
|
Code |
Explanation |
|
309 |
Share of reserve and surplus drawn from personnel fund (taxable 80%) |
|
312 |
Treatment fee for municipal veterinarian |
|
319 |
Kinship carer’s fee |
|
337 |
Supplementary daily allowance paid by employer-specific health insurance fund |
|
354 |
Private day care allowance municipal supplement |
|
355 |
Private day care allowance (wages) |
|
356 |
Private day care allowance (nonwage) |
|
403 |
Elected official fee |
|
410 |
Employer-paid premium for collective additional pension insurance |
|
411 |
Employer-paid premium for collective additional pension insurance, employee’s contribution |