The use of payslips is certainly an important thing in the company. This slip certainly has the main function as a sign of receipt of salary for employees. Even so, this payslip has legal force and can even be an important document for formal purposes. For example, the need to register insurance, take out bank loans and also mortgages is usually required to include this slip. Depending on the information in the slip, you will be assessed as able to pay obligations or not by the bank borrower or insurance company.
The salary format will usually differ from company to company. This can be influenced by many factors such as the salary calculation model (hourly, day or month), type of company, use of salary deductions, benefits and taxes. Companies can immediately tell a simple calculation of the amount of salary paid on the slip or provide very detailed details.
If you are currently in charge of designing a business that needs to pay employees or are ordered by your boss to design a new company slip, you certainly have to start learning how to make it. For the purposes of this study, let's discuss sundries together, how to make and see some examples of these payslips.
What is a Salary Slip?
In simple terms, a payslip is a simple document that shows the company has made payments to its employees. As a document, this slip has a definite use and format, although the form may vary. Salary slips are usually just a sheet or a piece of paper which can be small in size, but from a usage standpoint it is very important. If you want to know more about the payslip function and how important it is to use, let's go into more detail below.
The Importance of Salary Slips
As previously mentioned, the use of this slip is as proof and also an official document for certain matters. Even so, you have to know how important it is for this employee's payslip to be made good. For those of you who are going to design and arrange a salary letter format, you must pay close attention to this.
In particular, the company provides pay slips as official proof that it has provided the employee's rights as they should. Without this proof, the company can be sued for not paying salaries. Of course, evidence of company files and finances can strengthen your position in the eyes of the law, but if this misunderstanding problem can be solved with evidence on a piece of paper, why not use it?
For recipients payslips are a good means of providing detailed information about earnings. In this slip, companies usually include a series of things that affect salary calculations. Both normal wages, bonuses, deductions and taxes will be more clearly seen on this payslip. From these details, you can get more transparent information about how the company deals with the salaries of its employees. If in these details there are things that don't match your work experience, of course as an employee you can complain more easily.
As an example, your company pays with an hourly salary calculation system. During your shift, you've never been late to check in, but you still work that day. In the pay slip, it is written that on that day your working hours are less than 8 hours. This 8 hours is your working time in one day at the company. Well, late calculations certainly shouldn't make you lose a day's salary. For problems like this, you have evidence to complain.
Some companies also use this salary slip for auditing and evaluating employees. Usually the company keeps a copy of the payslip as a document under the employee's name. This will later show the history of the employee in working at the company. But for the purposes of this audit, employee payslips usually contain more detailed data and information about the employee's work. For example, information on working hours, information on number of absences, track record of sales targets achieved, bonuses received and of course productivity information. Using this information, the company can later determine whether the employee is entitled to a promotion, salary or just a bonus as a reward.
In the previous section, it was mentioned about the use of payslips for the purposes of requesting a salary, insurance and other things related to that. But did you know that you can use this slip for applying for a job? This salary slip can be regarded as a business card that shows your value in the company. The higher the amount of salary shown there, of course you can become a better asset. For companies that want to recruit you, the numbers on this payslip can be an indicator of how much potential you have and how much the company has to pay you.
Calculation Information on the Salary Slip
In making payslips, you must follow certain rules. For things that must be on a payslip, you must make sure to attach information on basic salary and benefits. In terms of allowance rules, this has been regulated based on Law no. 13 of 2003 concerning employment. According to this rule, employees have at least 75% of basic income from the total income and benefits. So, because this rule is important, companies are required to include details of calculating employee salaries in this salary letter.
For things that must be stated in it, at least there is a list of information components for:
Basic salary
This section usually lists the salary value that has been set by the company. The amount in this section will of course vary depending on the position and also the company you occupy. What is clear from this salary is that it is paid according to your value as an employee at the company.
Allowances
This one part indicates the payment given to complement the base salary. In this section you will find things such as job allowances, transport allowances, service allowances and many more. Depending on your duties during work, this allowance will be different. Because of this, benefits are often divided into fixed benefits and variable benefits. Fixed allowances are certain to get every payday, this is an example of a position allowance. For non-permanent allowances, this is given when there are special tasks that are classified as non-routine but you can do them. An example of this non-fixed allowance includes service allowance and meal allowance when carrying out certain projects.
Piece
For deductions, this is included if there is a reduction in the employee's salary due to something. For example, income tax deductions, BPJS premium deductions, health insurance membership fees and old age benefits. These deductions can of course vary depending on the rules that apply to the company. For the purposes of the cut, there are several things that you should pay attention to. Some companies have different rules for this deduction as well as benefits. Depending on the company, your slip should be able to cover a lot of things. Not infrequently some companies use certain codes so that the writing about deductions is not too dense on the payslip.
Overtime
Almost all companies certainly have given overtime pay to their employees. The amount of overtime pay is actually regulated in the Minister of Manpower and Transmigration Regulation No. 102 of 2004. In it it is explained that working hours that are outside the regulation of 7 hours a day and/or 40 hours a week are classified as overtime hours. For these overtime hours, the wages must still be paid by the company. So when you take this overtime, the employee's pay slip must include your overtime pay.
Commissions and Bonuses
For this section, you will find out the amount of additional money that the company provides outside of the applicable rules. The most common commissions and bonuses given are at the end of the year or during the month of Ramadan. This additional money will vary and vary in size. Companies can also set upper limits for this bonus income.
Format and Elements that Must Be on a Salary Slip
To make sure you can make payslips well, it's important to learn about the standard format and elements of this letter. Here are the things you should pay attention to:
Company identity
The first thing that must exist is a corporate identity. This identity can be shown by including the company name and logo. This is usually placed at the very top with a large size. It should be noted that if you forget to include this, the employee's payslip can be mistaken for a store payment slip.
Without this part of your identity, you won't get strong backing for legal purposes. Some banks will definitely refuse your credit application if you show a payslip without class company affiliation. So make sure to make a slip that has a company identity and don't just make one.
In this identity, you also include additional information that will be useful. Things like the type of company (eg, store, software developer, materials seller, food manufacturer, etc.), office address and contact number can be important information. Try for example, your paycheck fell on the road. If there is information about the company's address and telephone number, the person who finds this can find you by contacting the company from the information provided on the payslip.
Confidentiality Disclaimer
This section is usually filled with messages or warnings about document confidentiality. This article is important to show that salary slips should be confidential information for employees and companies. Of course, you are free to use it for purposes such as applying for a loan, but keep in mind, you, as the owner of the payslip, may not distribute it without reason.
Payment date
The date is certainly important to show the salary has been received for a certain period. Without an indication of the time, the payslip will not provide accurate information. The need for the use of pay slips is usually more focused on the last one received. For this kind of use, it is very important to include the date and time when the salary was received.
Employee Identity
The next thing that must exist is the identity of the employee. In this case, the minimum identity requirements are name and title, but of course you can include other things such as employee numbers and NPWP.
For the use of listed identities, you should ensure that these details are certainly not too many. The more detailed the identity information, the more secrets that can be leaked. Another thing that could be considered for not including many employee identities is to provide more detailed space for information about salary.
Salary Information
Well, now to the most important part in the employee payslip. The salary information here should contain all of the information previously alluded to. Just to remind, this information is base salary, allowances, deductions, overtime, commissions and bonuses. These details must be neatly arranged so that they are easy to read and depend on the salary model the employee is receiving.
As an example, this salary detail can be made by showing the calculation of the number of hours worked if the salary payment model in the company is per hour. These detailed calculations will take up a lot of space on a payslip, but you can also choose to make a simple payslip version that shows hours worked and total earnings without going into details. The thing that must be ensured from this choice is that salary information is easy to read and clear.
Details for Completeness
For this section, you can add depending on your needs. Usually the things that are here are information such as the bank used for the salary transfer, details of payment rules, special notes, employer information and the issuer of the salary slip. This will definitely vary from company to company.
Tips and Tricks for Determining the Salary Slip Format
From the previous information, you now know what the elements are and how to make a payslip. But for those of you who want to know how to determine the most suitable slip format to use, you will certainly be helped by the following tips:
Use Old Format References
For example, if you are assigned to make a new payslip format for the company from your boss, you certainly shouldn't just make one. To make sure you're using the right salary format for the company, take a look at the previous payslip. This old format is certainly made with the view that it fits the company's needs. But you shouldn't imitate him one hundred percent.
Your boss told you to make a new format for a reason. So make sure you can spot flaws in the old payslip format and change it to suit current needs. Using this example of a payslip, you no longer need to research from scratch to create the right format.
Adjust to Company and Employee Needs
When making a payslip, make sure the company and employees can also use it properly. For companies, you have to make sure, information such as the identity of employees who are given a salary and also the party who gives it is listed. This information will later become important if a case occurs. As an example, if an employee feels that there is a problem with the salary and complains to the company, from the pay slip you can see the party responsible for giving the salary. This makes the problem more manageable.
For employees, make sure the detailed information about the payment figures is well written. This is important so that the employee does not feel cheated and knows the origin of the amount of salary earned. Of course you can design the detailed format according to your needs, as long as the display is clear.
Create with a Simple Concept
Another thing to consider when creating a payslip is to make sure the format is simple but detailed enough for the needs of the company and employees. Using a simple format will make it easier for those who use it to get information. A good pay slip is one that is easy to read but also has complete information.
Simple here does not mean few words. In some companies, they require pay slips to include the employment information of the employee. In a slip like this, you certainly cannot reduce the number of days worked, days absent, amount of overtime taken and other information about working hours. Even so, you can make this simple by entering only the necessary data. So things like permission due to illness or leave can be classified as non-working days or not written down at all.
Use Microsoft Exel To Make It More Tidy
If you want to make payslips that are neat, easy to read and well structured, you must use Microsoft Excel to make them. The form of columns and tables here can help you develop a good arrangement of calculations and data. Of course if your payslip is in the form of a certificate, Microsoft Word is more appropriate but this is an exception.
Using this software, you also have access to calculating table formats and many other things that will make it easier for you to process data. This format using Microsoft Excel can also be filled in with formulas, so that when a number is entered the calculation runs automatically. This form will certainly help when you create for the needs of many employees.
Examples - Examples of Salary Slips that Can Be a Reference
In this last section, let's look together at some examples of payslips that you can use as references and inspiration to create your own format. Following are examples:
Simple Salary Slip
This form is the most standard used. In this sample payslip format, you have found the elements that must exist such as company identity, employee identity, time and date, details of the amount of salary given and the signature of the party giving the salary. This form is much preferred because it is relatively concise and does not use much writing, but of course it is still clear for the needs of the employee and the company.
Source Prakoso
Sales of Building Needs and Materials
Cendrawasih Road Block C, No. 12, Kudus, Central Java. tel. (0XXX)39XX91
Employee Salary Slips
Period 1 July – 1 August 2017
NIK: 140XXXXXXXXXX0004
Name: Gugun Danang
Position: Marketing Department Staff
Status: Permanent Employee
Discount Income
Basic Salary: IDR 1,200,000 Insurance Installments: IDR 120,000
Allowances: Rp. 500,000 Absence Cut: IDR 50,000
Target Bonus: Rp. 200,000
Total A: IDR 1,900,000 Total B: IDR 170,000
Total Net Income (AB): IDR 1,730,000
In words: One Million Seven Hundred Thirty Thousand Rupiah
Holy, August 5, 2018
accounting
Brian Santoso
Salary Slip Description
In contrast to a simple pay slip, the sample pay slip is more concerned with the identity of the parties concerned. From the example below, you can see the letter format is more detailed on identity and does not provide detailed salary details. Letters like this are now rarely used. Another interesting thing about this format is that it can be quickly made for companies that don't routinely make payslips for their employees.
PT Bagus Jaya
Jalan Kaleng Block DE, No. 127, Magelang, Central Java
Subject: Salary Certificate
No: 77/HRD/55/2018
The undersigned below:
Name: Isra Diana Restu
Position: HRD Manager
NIK: 143XXXXXXXXXX0024
Declare that this party:
Name: Light of Light
Position: Warehouse Staff
NIK: 140XXXXXXXXXX0004
Status: Permanent Employee
On this day, August 10 2018, they declare that they have provided income with the following details:
Basic Salary: IDR 1,200,000
Meal Allowance: IDR 1,000,000
Transportation allowance: IDR 600,000
Target Bonus: IDR 300,000
So that the total salary received is IDR 3,100,000 (Three million one hundred thousand rupiah). Thus this salary certificate, hopefully it can be received and used properly.
Best regards,
HR Manager
Isra Diana Restu
Hourly Salary Slip
The following example of a pay slip is a format that can be emulated if the company uses hourly salary calculations and wants detailed information. In this salary slip, identification information usually only uses a code and does not need details, but it is necessary to add the hourly work status of the employee. This work status information can be in the form of total working days, number of absences, days off, number of overtime hours taken and other information that affects the calculation of hourly wages.
High Compression
Software Development Company
Employee Salary Slips
Identity: 94XXXX0055/Donny Hendarno/Sales
Slip Number: 010-XXX-002
Period Code: 20-IE-201
Print Date: 10-Dec-2012
Data on Working Hours and Absences
Admission Day: 19
Days of absence: 2
SKD Pain: 0
Non-SKD Hospital: 0
Permissions: 0
Overtime: 7
Vacation Days: 0
Discount Income
Basic Salary: IDR 2,000,000 Insurance Installments: IDR 100,000
Allowances: Rp. 500,000 Absence Cut: IDR 100,000
Overtime: Rp. 600,000
Target Bonus: Rp. 200,000
Total Income: IDR 1,900,000 Total Discounts: IDR 170,000
Total Salary: IDR 1,730,000
Salary Slip List
This example of a payslip has a salary data format that goes straight down. In this slip income and discounts are immediately calculated as one and not separated. Even so, this format is still easy to read and use. Those of you who want to use this are expected to use enough space to separate the numbers so they are not grouped together. Salary slips for this class are also classified as rarely used, but when they were still popular, they were widely used for shops.
The Source of Hope Store
EC Block Way Back, No. 1, Malang, East Java. tel. (0XXX)39XX91
Employee Salary Slips
Period 1 April – 1 May 2012
NIK: 123XXXXXXXXXX0024
Name: Sutrisno Rahadi
Income
Basic Salary: IDR 1,500,000
Allowances: Rp. 500,000
Target Bonus: Rp. 400,000
Total: IDR 2,400,000
Piece
Debt Installment: IDR 200,000
Absence Cut: IDR 100,000
Total B: IDR 300,000
Total Net Income: IDR 2,100,000
In words: (Two million one hundred thousand Rupiah)
Holy, August 5, 2018
Recipient
Sutrisno Rahadi
From the examples above, of course you now have an idea of how to make payslips for your company. Make sure to first identify all the elements that must be there for the company and employees to use, because this is important. A good payslip certainly doesn't only have a good shape and format, but it also has to be usable.
That's all the discussion on how to make and examples of payslips. Hopefully with the information in this article, you can be helped. Thanks for reading and good luck making the letters!