Notes for the turn of the year 2022-2023

You can create salary lists in 2022 for the year 2023. Calculating salaries for 2023 requires that the salary base of each employee is updated.

Salary bases can be updated from December 17, 2022 onwards and the instructions for this update can be found in this article. The employer contribution percentages for 2023 are available starting on December 17, 2022.

 

Last banking day of the year

• Salaries paid as SEPA salaries with a payment date of December 31, 2022, must be in employee's account on December 30, 2022. Salaries must be sent to the bank by the afternoon of December 29, 2022. Your own bank can give you more information on bank-specific cut-off times and payment deadlines.
• We recommend making any payments for the year 2022 well before the cut-off times.

 

Paying salaries at the end of the year

Changes to salary percentages

Name of field in Procountor	2022	2023
Employee's unemployment insurance contribution payment percentage	1,50%	1,50%
part-owners	0,74%	0,75%
Employee's pension insurance contribution payment percentage those under the age of 53 and over 62	7,15%	7,15%
those aged 53–62	8,65%	8,65%
Employer’s unemployment insurance contribution payment percentage	0,50% (salary up to 2 197 500,00€)	0,52%( salary up to 2 251 500,00€)
for the value of the salary	2,05% (exceeding 2.197.500,00€)	2,06% (exceeding 2 251 500,00€)
Employer's health insurance contribution percentage	1,34%	1,53%
Group life insurance	0,06%	0,06%
Occupational accident	0,70%	0,70%
Employers’ average pension insurance contribution percentage	17,40%	17,39%

 

Updating salary bases and employer contribution percentages

To calculate salaries for 2023. the employees’ salary bases must be updated. Before updating the salary bases it is recommended that all salaries for the year 2022 are paid to avoid having to change, for example, the travel expense salary type values for 2022.

Calculating salaries for 2023 can be done as follows:

1. The update can be done by creating a new salary list (Payroll > New salary list) with a payday in 2023. When the payday is set to 2023, Procountor requests to update the salary bases.

2. Click the Update salary bases -button.

3. Software will copy Working hour reduction settings and / or equalization table values to the next year if they don’t exist yet.  Copying will be done automatically when creating a new salary list for new year. We will make copying only for active settings which are assigned to employees.

The following have been now updated:

• Travel expense 
• Accident insurance percentages
• Working hour reduction settings 
• Equalization tables under working hour reduction settings 

• Travel expense salary type values have been updated to the new 2023 values.
• Up until the end of the year version update (V71) on 1.1.2023, the travel expense salary type values will be the old 2022 values, and if travel expense salary types are added from the product register to salary slips before this update, the product prices must be manually updated to the new 2023 prices when calculating salaries for next year.

4. If you have employees that are using custom values for their accident insurance percentage or the car and accommodation benefit, Procountor provides a list of these employees.

• It is possible to update employee's custom accident insurance percentages directly to a row. New percentages will be updated to the employees' information.
  • If an employee no longer needs a custom accident insurance percentage, you can update the percentage to be the same as in the company settings. After that the employee doesn't show up on this list anymore for having a custom percentage
• If you have employees with Car or Accommodation benefit, make sure to update their values to the salary base manually.

5. Press Continue -button.

The lists of employees that might require actions are not available after continuing. Export the lists if you wish to access them later.

6. Check the employer payment percentages.

• Make sure that the Salaries basic info view (in Management > Salary info > Salaries basic info) has the correct percentages for employer’s payment for 2023. To see the percentages for 2023, select the year from the drop-down menu.
• By default, the employer’s payment percentages are updated to the default percentages.
• When creating a salary list with the payday in the year 2023, Procountor will use the employer’s payment percentages selected in the Salaries basic info.

6. After the salary bases have been updated, you may continue working on the salary lists and salary slips.

 

What withholding tax percentage should be used on January’s salaries?

• Withholding tax for January is withheld according to the percentage of the tax card of 2022, unless the employee has submitted a revised tax card valid from January 2023 onwards.

 

I updated the salary bases but need to calculate salaries for 2022. What should I do?

• Salary slips can still be created for the year 2022.
• When the payday of the salary list is in 2022, Procountor automatically used the employer contribution percentages of 2022.
• When creating a salary slip, make sure the employee accident insurance contribution percentage matches the percentage of 2022.
• Make sure that the travel expense salary type values match the 2022 travel expense salary type values.
• Make sure that the car and accommodation benefit values match the 2022 values of these benefits.

 

Direct transfer of withholding tax details

• Direct transfer of withholding tax details opened in Procountor on September 29, 2022 and will be open until February 15, 2023.
• More information on direct transfers of withholding tax details can be found here. 

 

Holiday pay reservation

• To check the holiday pay reservation for December, the Holiday reports (Reports > Salary reports > Holiday reports) must be run before calculating salaries for January, since the dates for the report cannot be selected.
• If salaries have already been calculated for January, they will be shown on the report.

 

Start of the year version update (V71) January 1, 2023

• Version update for the end of 2022/beginning of 2023 will update the new 2023 travel invoice and expense claim product prices.
• The values for travel expense salary types selected from the salary type register for salary slips will be updated to the 2023 values.

 

Travel invoices

• Kilometer allowance and per diem values will change at the beginning of 2023.
• Products with the product code “v2022” should be used on invoices dated to the year 2022 and products with the code “v2023” on invoices dated to 2023. The new products will be released at the start of the year.
• 2022 products will be available in the product register for January and February 2023.
• Travel invoice payment date must be in 2022 to include these travel invoices on the 2022 earnings payment report.

 

Updates to the EU VAT percentages in 2023

• The VAT percentages of different EU countries will be updated to Procountor during January and February 2023, after the European commission has confirmed the changes to these percentages. These foreign VAT percentages for different EU countries are available to users who have specifically requested the free special right Foreign VAT for their Procountor environment.
• If you need additional VAT percentages sooner, please contact our customer service, and we will attempt to update these percentages sooner.
• The foreign VAT special right enables the handling of sales and purchase invoices of a VAT liable company in another EU country. The VAT percentage of this particular country is selected on the invoice and the VAT is reported to the local tax authority.