16 hours
1st Lesson (2 hours)
- Basic concepts. What are salaries and other incomes?
- Systems and types of remuneration of labor. Time and wages paid
- Company internal documentation on salary calculation.
- Minimum wage and subsistence minimum
- Legislative base regulating wages.
- Tax Code and salaries
- What is income tax?
- Income tax exemptions and deductions
- Law on Social Insurance and Salary
- MDSS fee deductions and exemptions
- Unemployment insurance premium.
- Examples and calculations related to relevant issues
2nd Lesson (2 hours)
- Average monthly salary for leave
- Payments taken into account and not taken into account when calculating leave
- Procedure for calculating leave
- Educational and creative vacations
- Payment of salary in case of recall from leave
- Examples and calculations related to relevant issues
3rd Lesson (2 hours)
- Coefficient of average monthly salary during mass growth
- Compensation for unused leave
- Calculation and payment of the final account
- Average salary and its calculation procedure
- Cases where the average monthly salary is applied
- Payments taken into account and not taken into account when calculating the average salary
- Payments to the employee during redundancy
- Examples and calculations related to relevant issues
4th Lesson (2 hours)
- Additional salary payments.
- Supplements paid for night work and multi-shift work
- Replacement payments
- Financial aid
- Awards
- Holidays and weekends, as well as salary supplements for overtime work.
- Aggregate accounting of working time
- Examples and calculations related to relevant issues
5th Lesson (2 hours)
- Əmək haqqından tutulmalar
- Aliment tutulması
- Məhkəmə və digər icra sənədləri əsasında tutulmalar
- Ezamiyyət nədir?
- Daxili ezamiyyətlər
- Xarici ezamiyyətlər
- Əmək haqqı ilə bağlı şirkətdaxili hesabatlılıq, sənədlərin hazırlanması
- Davamiyyət cədvəli
- Müvafiq məsələlər ilə bağlı nümunələr və hesablamalar
6th Lesson (2 hours)
- Benefits paid at the expense of compulsory state social insurance premiums
- Calculation and payment of benefits for temporary disability
- Calculation and payment of maternity benefits
- Childbirth allowance
- Child care allowance
- Funeral allowance.
- Examples and calculations related to relevant issues
7th Lesson (2 hours)
- Reflection of salary information in tax returns
- SSPF quarterly report (B1 + B3)
- Registration of monthly reports on benefits paid at the expense of MDSS fees on the e-Government Portal
- Unemployment insurance premium report
- Provision of information on salaries in statistical reports
- Preparation of salary expense reports
- Salary accounting correspondence
- Examples related to the relevant topic
Final exam (1 hour)