A salary is payment received by the worker for the work performed and a reimbursement of costs regarding the job. The salary is set in accordance with various regulation, like the Worker’s statue, the Public Sector Salary System Act, the Civil Service Law and various collective agreements regarding the domain.
In this thesis we presented salary accounting in the public and private sector. We also showed a practical salary calculation in the public sector and a practical salary calculation in the private sector. We also emphasized the salary calculation according to the Intervention laws during the pandemic. We ended with a presentation of possible sanctions for disregarding the basis of salary calculation.
In our research we used literature on this subject, and laws and manuals. We used laws, collective agreements and regulations extensively since salary accounting has a strict legal basis. We used a descriptive, analytic and comparative research method.
We determined that salary accounting and the employment of a new candidate in the public sector is more complex compared to the private sector, and also the procedure of salary accounting was extended and linked to numerous institutions during the pandemic. There are also sanctions provided for the employee in case of violation of the basis regarding salary accounting. We confirmed both hypothesis.
The contribution of the thesis encompasses the analysis of a new domain which serves as a basis for future research, because of the newly arisen situation, and as a review of adopted measures.
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