Labor Guide and Payroll Accounting Glossary - 2021

The publication of the Labor Guide and the Payroll Accounting Scenario - 2021 was necessitated on the one hand by the entry into force of the greatly changed social security and taxation rules, and on the other hand by the transformed training of labor management and social security clerks. The book helps students and those who are active in the profession with a full description of the forms organized by NAV and the instructions for filling them in, as well as the professional supplements attached to them. It also includes rules on disqualification from pay. In order to get to know the exact wage and salary elements and to establish the average statistical headcount, the publication also describes the Labor Code of the CSO. In addition to the above, it includes the changes that took effect in January 2021 and illustrates them with tasks. It also discusses the transitional arrangements that came into force as a result of the pandemic, together with an explanation of them. It illustrates the application of the minimum wage to corporate and sole proprietors. It analyzes in detail the rules for aggregating contributions and their effects on liabilities; the termination of the insurance obligation of those engaged in ancillary activities and the related accounting tasks, as well as the accounting of the liabilities related to the entry into force of the minimum contribution base in September. The Labor Guide and Payroll Accounting Case Study - 2021 not only provides the knowledge you need to successfully prepare for the complex OKJ exam, but also contains a number of examples (including all possible versions) of the OKJ exams that help you in your day-to-day professional work. those working in this field.