Personnel Accounting

One of the most important tasks of the company is to find employees who, together with the company, will take decisive steps towards the implementation of goals and help ensure the success of the operation. However, it is not enough just to find an employee, because as soon as you shake hands with each other, a consistent accounting process begins, the beginning of which is the conclusion of an employment contract.

Our goal is to take care of everything necessary for proper personnel accounting. "D&R Accounting" looks at the clients' business with respect, therefore, in order to facilitate the work of managers, we perform all important tasks for them, while managers can spend the saved time on business development issues. accounting services for them, and in the meantime managers can spend the saved time on business development issues.

An employment contract is an individually adjusted document that regulates the employee's working time and related agreements. But did you know that there are even 5 different working time modes? Our brief insights into opportunities for employees and employers.

Fixed duration work mode

In this case, the working time or shift work regime does not change and lasts as long as specified in the employment contract. This is usually the regulation of administrative working hours that we know, for example, weekdays from 8 a.m. to 5 p.m. Personnel accounting for this time mode is quite simple.

Total working time.

For this type of mode, personnel accounting evaluates working time, calculated during the reporting period (which cannot exceed 3 consecutive months). This type of employment contract is usually concluded with specialists who work according to a rolling schedule. An employee may work 40 hours one week, 35 hours the next, and another 45 hours the following week, so the total work time is evaluated.

Flexible schedule of the employment contract

This mode of personnel work accounting allows the employer to set fixed hours when the employee must be at work, and he can work the remaining, non-fixed working time at the chosen time of day. Upon agreement, the unfixed part of the working time can be transferred to the next working day.

Split working day time mode.

An employee working in a split mode may have a break between working hours that lasts no longer than 2 hours, excluding the time for rest and meals. For example, a person works for 5 hours, then has a 3-hour break, during which he does not have to be at the workplace, and then returns for the remaining 3 hours of work.

Individual working time mode.

Such an employment contract allows individual planning of the work schedule but it cannot exceed the regulations of maximum working time and minimum work rest.

These choices provide opportunities both for the employer to optimize the activity according to its specifics, and for the employee to choose a work mode that is acceptable to him and meets his personal needs.

As written State Labor Inspections on the website: "2022 August 1 after the amendments to the Labor Code came into effect, the obligation for the employer to provide additional information in writing regarding the duration and conditions of the probationary period, the procedure for the termination of the employment contract, the components of the salary, overtime, the right to training services, the employer's social insurance-related protections, has been legalized.

It has already been established that in the employment contract it is necessary to provide information about the employer (full name of the employer, code, registered office address), place of performance of the work function, type of work contract, description or description of the work function, start of work, duration of annual leave, etc. (the full list is specified in Article 44 of the Labor Code).

The State Labor Inspectorate (VDI) is often approached by employees who are concerned about individual legal relations between the employer and the employee, especially related to the conclusion and execution of the employment contract. That is why it is important to emphasize that in 2022 July 29 by the order of the Minister of Social Security and Labor of the Republic of Lithuania, the standard form of the employment contract was changed".

In more detail, which functions can (must) be included in the employment contract:

1. Job function;
2. Payment of work;
3. Workplace;
4. Full name, code, address of the registered office of the employer (when the employer is a natural person, his name, surname, personal identification number or, if there is none, date of birth and place of permanent residence)
5. Place of performance of work function. If the employee does not have a place of performance of the main work function or it is not permanent, it is indicated that the employee works in several places, and the address of the workplace from which the employee receives instructions;
6. Type of employment contract; the duration and conditions of the probationary period, if agreed upon;
7. A description or description of the job function or the name of the job (duty or position, profession, specialty) and, if established, its hierarchical and/or qualification or complexity level (degree);
8. Beginning of the work;
9. Estimated end of employment (in the case of a fixed-term employment contract);
10. Duration of annual leave;
11. The notice period when the employment contract is terminated at the initiative of the employer or employee;
12. Salary and its components (they are specified separately), salary payment terms and procedure;
13. The duration of the employee's working day or working week, the procedure for determining and paying for overtime and, if applicable, the procedure for changing work (shift) are determined. If the duration of annual leave, the procedure for determining and paying for overtime, the procedure for changing jobs (shifts), the duration and conditions of the probationary period, the notice periods for dismissal, the procedure for the termination of the employment contract or the protection provided by the employer in connection with social insurance are determined by the norms of labor law, the document contains references to labor law norms that determine this.
14. Information about the collective agreements valid in the company, indicating the procedure for familiarization with these agreements;
15. The right to training services, if the employer grants this right;
16. Names of social insurance institutions receiving employment-related social insurance contributions and information about other social insurance-related protection provided by the employer, if the employer is responsible for it.

you can download the sample work form ( 2023 ) by clicking on the picture

Sample form of employment contract