Most common salary calculation errors
The payslip is your most important financial document you receive every month. Despite modern software, human error is still common. It is important that you know how to check the correctness of the calculation yourself.
11. Incorrect calculation of working hours and holidays
A month does not have a fixed number of working hours. Depending on the number of working days, the hour pool varies (160-184h). An error occurs when a public holiday is not counted as a worked day or when work on a holiday is not paid additionally (an increase of at least 110% in Serbia).
22. Forgotten tax-free allowances
Tax Administration regularly adjusts tax-free amounts (meal allowance, holiday allowance, aid). Often, employers do not use these limits fully or "fill" the net salary with these items to reduce their own taxes at the expense of your Gross amount.
33. Errors in sick leave calculation
Initial days of sick leave are borne by the employer (usually 65% of the average), while later days are borne by the NHIF (National Health Insurance Fund). Errors occur in calculating the salary average in previous months which serves as the basis for compensation.
44. Outdated deduction data
The personal deduction (tax-free part) directly reduces tax. An error is when a change in status (birth of a child, employment of a family member) is not reported on time. The responsibility for the accuracy of the data on the tax card lies exclusively with the worker.
55. Overtime work through "bonuses"
Paying overtime work through rewards or incentives is unfavorable for the worker because full PIO contributions are often not paid on those amounts, and an overtime hour must be paid at least 26% more than a regular one.
Do you doubt the correctness of your salary?
Use our precise calculator to check if the final amount matches your agreed salary and deductions.