The paysheet is a document which outlines the payroll for employees, and the contribution on social protection and other debts. The wages payroll is a justificative accounting record and can not be left out from the documents of a company with employees.

The paysheet shall be prepared in one or two copies, monthly, per sections / services / workshops based on timesheets, documents interlocking individual salaries for people in paid employment agreement, documents on legal deductions, advance lists, annual leaves and medical certificates.

The payments made during the month (advance payment, settlement, annual leave allowance etc.) are included in the paysheets, so they cover the entire amount of calculated wages and all the legal deductions from the settlement period.

To comply the accuracy calculations, the paysheet is signed by the person who determine the salary and draws the paysheet.

The Paysheet: Minimum Mandatory Content

The minimum mandatory information that the wages payroll should contain are, according to Order no. 3512 of 27 November 2008 on financial and accounting documents, with subsequent modifications:

1. The name of the unit, department, service etc .; 2. The name of the form; 3. Prepared for the month and the year; 4. The name and surname of the employee; 5. The gross income; 6. The individual social security contributions; 7. The individual contribution to the unemployment insurance fund; 8. The contribution for health insurance; 9. The professional expenses; 10. The net income; 11. The basic personal deduction; 12. The additional deductions; 13. The based revenue; 14. The tax calculated and withheld; 15. The net salary; 16. The signatures of the unit, the head of the financial-accounting, the person who prepares it.

The document circulats to the following individuals / departments:

• the persons authorized to exercise financial control and approve payment (copy 1 of the paysheet);
• the cashier unit for the payment of the amounts due (copy 1) in the case of cash payments;
• the financial-accounting for accounting registration (copy 1);
• the compartment that wrote the paysheet (copy 2) for issuance when requesting payment of unclaimed wages, respectively.

The two copies of the paysheet are archived at the accounting compartment, apart from any other payment supporting documents (copy 1) and at the section that wrote the paysheet (copy 2), respectively.

The company has the obligation to keep for 50 years the paysheets, according to Art. 25 of the Accounting Law no. 82/1991, republished.

The payment of the salaries is proved by signing the paysheet and any other supporting documents proving the payment to the employee in accordance with Article 168 of the Labor Code.

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