The difference between the payroll procedure in public sector and private sector

Plača je izplačilo, ki ga prejme delavec za opravljeno delo ter povračilo stroškov v zvezi z delom. Izplačilo plač urejajo različni predpisi, kot so Zakon o delovnih razmerjih, Zakon o sistemu plač v javnem sektorju, Zakon o javnih uslužbencih ter različne kolektivne pogodbe glede na dejavnost. V diplomski nalogi smo predstavili obračun plače v javnem in zasebnem sektorju. Prikazali smo tudi praktičen obračun plače v javnem sektorju in praktičen obračun plače v zasebnem sektorju. Izpostavili smo tudi obračune plač po interventnih zakonih, v času epidemije. Na koncu smo prikazali tudi morebitne sankcije ob neupoštevanju podlag za obračun plače. Za raziskovanje smo uporabili literaturo na to temo ter zakone in priročnike. Največ smo uporabljali zakone, kolektivne pogodbe in uredbe, saj je obračun plač striktno vezan na zakonske podlage. Uporabili smo deskriptivno, analitično ter primerjalno metodo raziskovanja. Ugotovili smo, da je obračun plače ter zaposlitev novega kandidata v javnem sektorju kompleksnejše kot v zasebnem sektorju ter, da se je postopek obračuna plač v času epidemije podaljšal in vezal na več institucij. Za kršitev podlag za obračun plače so predpisane tudi sankcije za delodajalca. Obe hipotezi smo potrdili. Prispevek naloge zajema celotno analizo novega področja, ki zaradi novo nastale situacije predstavlja temelj za prihodnje raziskave ter služi kot pregled sprejetih ukrepov.A salary is payment received by the worker for the work performed and a reimbursement of costs regarding the job. The salary is set in accordance with various regulation, like the Worker’s statue, the Public Sector Salary System Act, the Civil Service Law and various collective agreements regarding the domain. In this thesis we presented salary accounting in the public and private sector. We also showed a practical salary calculation in the public sector and a practical salary calculation in the private sector. We also emphasized the salary calculation according to the Intervention laws during the pandemic. We ended with a presentation of possible sanctions for disregarding the basis of salary calculation. In our research we used literature on this subject, and laws and manuals. We used laws, collective agreements and regulations extensively since salary accounting has a strict legal basis. We used a descriptive, analytic and comparative research method. We determined that salary accounting and the employment of a new candidate in the public sector is more complex compared to the private sector, and also the procedure of salary accounting was extended and linked to numerous institutions during the pandemic. There are also sanctions provided for the employee in case of violation of the basis regarding salary accounting. We confirmed both hypothesis. The contribution of the thesis encompasses the analysis of a new domain which serves as a basis for future research, because of the newly arisen situation, and as a review of adopted measures