According to Accounting Act all employers are obligated to keep accounts. Pay cards, payslips, combinations of pay payments and the account for tax withholdings are accounting materials.
A payslip is a document that states the paid payment and the tax withholdings thereof. A payslip is not part of the mandatory accounting materials. The pay card is a single list for wage earners all payments from a calendar year as well as for all payments under tax withholdings and tax withholdings thereof. A pay list is a single list for all pays and payments under tax withholdings paid at the same time to different wage earners. The combination of payments formats from pay lists and other pay payments that state the information that must be given in a surveillance notification. The employer under the obligation to withhold taxes must use the tax withholding account in order to credit the tax withholdings to his/her accounts.
Pay and other entries must be credited to payment accounting and notes. The connection between payslip and pay card as well as the amount payable to the tax administration and the notifications to be given must clearly be noticeable.