Member Article

According to the recent amendments of the Labour Law (“Official Gazette of RS” no. 75/2014) (the “Law”) payslips are now an enforceable document.

The Law has authorised the relevant Minister to further prescribe content to be contained on a payslip, by adopting the Rulebook on Payslip content (“Official Gazette of RS” no. 90/2014).    

The aforementioned Rulebook provides that a payslip must include specific information on the employer, the employee, the period that the calculation relates to, the data required for the calculation and the date designated for payment of the salary, i.e. maturity date. If the employer fails to pay out  salary i.e. compensation of  salary on the maturity date, or if it fails to pay out the total amount of the respective payments, the payslip, besides the noted information, should also include a signature of the authorised person and the employer’s stamp.

The Rulebook is applicable as of the payment of the salary, i.e. compensation of salary for September 2014.

If the employer fails to provide an employee with a payslip pursuant to the provisions of the Law, including the provision on the form i.e. content of the calculation, the employer may be fined up to RSD 2,000,000 and the responsible person within the company up to RSD 150,000.