The full payroll flow in POSfix

Why it matters to you

Payroll admits no errors: employees expect their money on time, the Tax Service expects the contributions on time, and delays are penalized. A correct flow means salaries paid without surprises, contributions computed exactly and the IRM filed on time.

POSfix automates the whole chain: timesheet → calculation → posting → payroll order → payment orders → payment → reporting. You only have to enter the right data at each step.

How it works

The payroll flow goes through 8 stages, in strict order:

Timesheet → Leave → Salary calculation → Posting → Payroll order → Payment orders → Payment → IRM

Each stage produces data for the next one. You can't skip steps — for example, you can't generate the payroll order without a posted salary calculation, and payment orders are not generated from a payroll order that hasn't been executed.

The rates and the exemptions

The contribution rates and the exemption amounts are platform reference data, shared by all organizations. You don't type them and you can't change them from your own panel — POSfix keeps them up to date and applies the version in force for the calculation month. What you configure is each employee's entitlement to exemptions, on their card.

Only AOAM and income tax are withheld from the employee's salary. CAS is entirely the employer's expense and is added on top of the gross — there is no "employee CAS" in the POSfix calculation.

The spouse exemption is not for every husband or wife

The general exemption "for a dependent spouse" no longer exists. What remains requires two conditions at the same time: the spouse belongs to the categories with a major personal exemption and does not use their own personal exemption. You grant it only on the basis of the employee's application and the supporting documents.

Ticked out of habit for everyone who is married, it produces unwithheld tax, which the company pays, with late-payment interest.

The personal exemption is lost above an annual income threshold. POSfix compares against the gross accumulated from the beginning of the year, so it cuts the exemption a little earlier than the legal rule, which speaks of annual taxable income. The exemptions for the spouse and for dependants do not depend on this threshold.

A dependant gives the right to an exemption only if they meet both the kinship condition and their own annual income ceiling. Check them before ticking the exemption on the employee card.

How it works in POSfix

Step 1. Timesheet

Where to find it: Sidebar → Team → the Timesheets tab

The timesheet records each employee's monthly attendance: days worked, hours worked, absences, leave.

1. Select the month and the year
2. POSfix automatically generates the table with all active employees
3. Fill in for each employee: days worked, hours worked
4. Mark the absences without a document: sick leave, unexcused absence. Posted leave puts its code in by itself
5. Save the timesheet

The timesheet is filled in at the end of the month

Fill in the timesheet after the last working day of the month. If you have employees on reduced hours or with overtime, reflect them correctly — they affect the salary calculation directly.

Step 2. Leave

Where to find it: Sidebar → Team → the Leave Requests tab

The screen has four internal tabs: Leave Requests, Sick Leaves, Leave Balances and Leave types.

Medical certificates are not entered in the first tab. Move to Sick Leaves, press New Sick Leave and fill in the employee, the certificate number and the period. The register holds the certificate's days and their split between the employer and the budget; you mark the days CM in the timesheet and pay the allowance separately.

In Leave Balances you see how many days of annual leave each employee has left.

If you have employees on leave, post the leave before the salary calculation:

1. Create the leave: employee, type, period.
2. Check the leave pay and the Payroll month on the document — that month's payroll pays it.
3. Post it. The days enter the balance and the timesheet, and the payroll month's payroll picks up the amount.

Employee without posted payrolls

The average earnings come from the posted payrolls of the months before the leave. Without them, the leave pay comes out zero, and the leave's Calculation tab warns you. Post the previous months' payrolls first.

Step 3. Salary calculation

Where to find it: Sidebar → Team → the Salary Calculation tab

This is where the calculation itself happens. POSfix takes the data from the timesheet and applies the formulas:

1. Select the calculation month
2. Press Calculate
3. POSfix computes for each employee the gross salary (proportional to the days worked, plus bonuses, overtime, allowances, premiums), the AOAM withheld, the taxable base after exemptions, the income tax, the net salary and the CAS owed by the employer
4. Check the amounts. You press an employee's row and their detail panel opens: gross, bonuses, overtime, sick leave, annual leave, the taxable base and each exemption applied
5. You fill in the analytics block (below) and press Post

The screen has no Save button — the actions are Calculate, Post and, on the posted document, Unpost plus the Create Payroll Order shortcut.

Correct a line before posting

While the document is a Draft:

• the tick on the left of the row excludes the employee from the calculation; the row stays visible, marked "excluded", but doesn't enter the totals
• the amount can be overwritten directly in the cell. A manually corrected amount gets a border, and a recalculation keeps it — you bring it back to automatic with the arrow next to it

For a new employee with no posted payroll at all, the leave comes out with zero leave pay; you add the amount here, correcting the month's calculated pay. Bear in mind that the amount enters gross pay as salary, not as leave pay: at the person's next leave, the average earnings come out higher than they should.

The analytics required before posting

Between the calculation and the posting appears a block with six fields: Product Group, Cost article — wages, Cost article — contributions, Tax type — income tax, Tax type — health insurance and Tax type — social insurance.

They are not optional. They reach the journal entry as subconto on the posting accounts, and without them posting is refused. POSfix proposes them from the nomenclature; you can change them while the document is a draft.

Check the exemptions

Before the first calculation, make sure each employee has their exemptions configured correctly on their personal card (Sidebar → Team → the Employees tab). Exemptions apply only if they are declared there, on the basis of the employee's application.

Step 4. What the posting generates

The entry recognizes the expense with the gross salary and with the employer's CAS, then deducts the withholdings — AOAM and income tax — from the liability to the employee. What remains on 531.1 is the net to be paid, which is settled at the actual payment.

You see it before pressing the button, in the journal-entry panel.

The expense account follows the nature of the role

The gross salary and the employer's CAS contribution go to the same account. There is no separate account for CAS. The correct choice has three branches, not two:

Who the employee is	Expense account
Administrative staff — director, accountant, office staff	713.1 Administrative staff expenses
Commercial staff — salespeople, agents, shop staff	712.1 Commercial staff expenses
Production staff — workers, cooks, production staff	811.1 Direct costs

Post to an analytical account, not to the group account 811.

All salaries end up on 713.1

POSfix takes the expense account from the employee's department, and when the department doesn't have one, it falls back to 713.1. The department form in the panel has no field for the expense account, and the department created when the account is opened ("General department") also comes with 713.1. In practice, all salary is posted to 713.1, whatever the role.

If you have commercial or production staff, reclassify the amounts at the end of the month, with a manual operation (Sidebar → Accounting → the Manual Operations tab), otherwise the profit and loss statement reports distribution expenses as administrative ones.

Step 5. Payroll order

Where to find it: Sidebar → Team → the Payroll Orders tab

The payroll order consolidates the individual calculations into a payment document:

1. Select the month and the payment date
2. Choose the payment method: One order per employee (one payment order for each) or Single transfer (salary project) (one single transfer, the bank distributes it to the cards)
3. POSfix generates the payroll order with all the employees and the computed amounts
4. Check the totals: gross, withholdings, net
5. Press Confirm, then Execute

The payroll order's cycle is Draft → Confirmed → Executed.

Each row carries its own payment method — bank transfer or cash — and the footer of the document shows you the two totals separately. Check them before executing: cash money does not leave through a payment order.

You need a posted salary calculation

If there is no posted calculation for the chosen month, the payroll order warns you and cannot be generated.

Step 6. Payment orders

Where to find it: Sidebar → Money → the Payment Orders tab

When the payroll order is executed with the One order per employee method, POSfix automatically generates one payment order for each employee's net salary, to their IBAN, with a description of the form "Salariu 2026/03 — Ion Popescu". The generated orders are also visible on the payroll order, in a dedicated panel.

With the Single transfer method no per-employee orders are generated: one single transfer leaves for the total, and the breakdown per person stays on the payroll order.

If the automatic generation failed and orders are missing, the Create payment orders action appears on the Confirmed or Executed payroll order — you can run it again without fear, it doesn't duplicate the existing orders.

You make the orders to the budget manually

CAS, AOAM and income tax do not get automatically generated payment orders. You create them yourself, from Sidebar → Money → the Payment Orders tab, with the corresponding budget payment type.

The payment order generates no accounting entries. Its states are Draft, Approved and Rejected; the Payment column shows whether it was exported, sent to the bank or paid. From the list you can export the orders in the format your bank requires.

Step 7. Actual payment

Where to find it: Sidebar → Money → the Bank Operations tab

When the bank processes the payment orders:

1. You import the bank statement (Money → the Bank Statements tab) or create the operations manually
2. POSfix creates bank operations from the statement lines
3. You post them — each payment settles its own liability: the net to the employees, the CAS, the AOAM and the tax withheld

On the bank operation of the aggregate transfer you can allocate the amount over the payroll order, so the breakdown per employee stays traceable.

Step 8. IRM (Information on Employment Relations)

Where to find it: Sidebar → Team → the IRM tab (the printable form is in Sidebar → Reports → the IRM tab)

The IRM is the monthly report on the changes in employment relations — it contains no salaries, contributions or tax.

Each line declares an event, with a code: permanent hiring, termination, suspension, resumption of activity or temporary hiring, with the date of the event and, on termination, the reason.

1. Create the document for that month
2. Press the auto-fill button — POSfix proposes the lines from the hirings and terminations recorded in that month, skipping the events already declared in another document
3. Fill in the insurance category and, on terminations, the reason — they are mandatory when filing
4. Send the document; it moves from Draft to Submitted
5. File the declaration on the SFS portal

The document has no rejection status. If the declaration is not accepted, you press Cancel — the document moves to Cancelled and you bring it back any time with Restore.

The IRM is not the salary declaration

The computed salaries, the contributions and the income tax withheld are reported through IPC — Sidebar → Reports → the IPC tab, which also has an XML export compliant with the SFS XSD. The IRM document has no XML export: you use it as a record and as a printable form.

You see the deadlines in the application

The filing deadlines for the current month are in Sidebar → Fiscal Calendar.

The monthly payroll calendar

Deadline	What you do	Where to find it
The last day of the month	You fill in the timesheet	Team → the Timesheets tab
1–3 of the following month	You run the calculation, check it and post it	Team → the Salary Calculation tab
3–4 of the following month	You confirm and execute the payroll order; the payment orders are generated	Team → the Payroll Orders tab
3–4 of the following month	You create the orders to the budget (CAS, AOAM, tax)	Money → the Payment Orders tab
According to the tax calendar	You file the IRM and the IPC	Team → the IRM tab; Reports → the IPC tab
5–7	You check the bank statement and post the operations	Money → the Bank Statements tab
According to the employment contract	The payment of the salaries	Check the balance of 531.1 in Accounting → the Account Card tab

How many times a month you pay the salary

You set the salary payment dates in the employment contract and the internal rules; how many payroll orders you make a month follows from them.

POSfix has no separate salary "advance" document. The first instalment is paid as a payment order or a cash disbursement on account 531.1, with no calculation behind it; the monthly calculation then settles the difference and leaves the 531.1 balance at zero.

Common mistakes

1. You forget to fill in the timesheet before the calculation — Without the timesheet, the calculation doesn't know how many days each employee worked. The result: a full salary for someone who was absent.

2. Exemptions not updated, or granted without entitlement — If an employee filed an exemption application and you didn't update their card, the tax comes out wrong all year. The other way round is more expensive: a spouse exemption ticked without the supporting documents means unwithheld tax, which the company pays, with late-payment interest.

3. You file the declarations late — Check the month's deadlines in Sidebar → Fiscal Calendar. Late filing draws penalties under the Tax Code.

4. You don't check the taxable base — The formula is: Gross − AOAM − the exemptions applied = the taxable base. If the base comes out negative, the tax is zero (not negative).

5. You withhold CAS from the employee's salary — the employer's CAS is the company's expense and is added on top of the gross. Only the health insurance premium (AOAM) and income tax are withheld from the employee's salary.

6. You pay the gross salary instead of the net one — The salary transferred to the employee is the net one (after all withholdings). Check the amount on the payment order against the "Net" column of the payroll order.

7. You don't post the bank operations after the payment — Executed payment orders produce bank operations, but these have to be posted separately. Without posting, the payments don't appear in the trial balance.

8. You confuse the IRM with the salary declaration — The IRM reports only the changes in employment relations (hirings, terminations, suspensions). Salaries, contributions and tax are reported through IPC.

9. You ignore part-time employees — The salary is computed in proportion to the days worked. If the employee worked 18 out of 21 days, the gross salary is: monthly_salary × 18/21.

Frequently asked questions

When do I have to run the salary calculation?

The calculation is run after the timesheet is filled in, as a rule in the first days of the following month. You can rerun the calculation as many times as you like while the document is a Draft.

What happens if the employee was on sick leave?

The days are marked in the timesheet, and the certificate is recorded in Sidebar → Team → the Leave Requests tab, on the Sick Leaves sub-tab, with New Sick Leave, then you confirm it. The allowance doesn't enter the payroll by itself: you calculate it and pay it separately — see Leave.

The automatic split is a single one, and the law has exceptions

The panel puts the first 5 calendar days on the employer's expense and the rest on the social insurance budget. The field is recomputed on every save, so the split is the same for any certificate.

The split doesn't take into account the days the employer already paid in the same year. And the law has certificates the budget pays from the first day — care of a sick child, work accidents, occupational diseases, maternity. On a certificate from these categories, the split in the register isn't the right one: you calculate the allowance by that category's rule when you record it with the journal entry.

How do I compute the annual leave pay?

POSfix calculates it on the leave document, from the posted payrolls of the months before the leave — 12 or 3, as you choose — and pays it in the payroll month's payroll. Without posted payrolls it comes out zero, and the leave's Calculation tab warns you. The details are in Leave.

What do I do if I got the calculation wrong and the payroll order is already confirmed?

If the payroll order hasn't been executed, you can cancel it and recalculate. If it has already been executed and the payments have been processed, you make the correction in the following month, as a difference up or down.

Does the employer's CAS enter the cost of the salary?

Yes. The employer's CAS is the company's expense and is recorded on the same expense account as the gross salary: 713.1 for administrative staff, 712.1 for commercial staff, 811.1 for production staff. It is not withheld from the employee's salary.

POSfix posts everything on 713.1 — the reclassification to 712.1 or 811.1 you do with a manual operation, dated on the last day of the month.

Can I export the IRM in XML format?

No. The IRM document has no XML export — you use it as a record and as a printable form, and you do the filing on the SFS portal. An XML export compliant with the SFS XSD exists for IPC, IALS, INR14, IRV14, in Sidebar → Reports.

What do I do if an employee has two exemptions (personal + spouse)?

First check the entitlement. The spouse exemption is granted only if the husband or wife belongs to the categories with a major personal exemption and does not use their own personal exemption. You need the application and the supporting documents on file.

If the entitlement exists, you configure both exemptions on the employee card (Sidebar → Team → the Employees tab). POSfix adds them up: Gross − AOAM − (Personal exemption + Spouse exemption) = the taxable base.

Is the minimum wage applied in proportion to the days worked?

The national minimum wage is a platform reference value. POSfix does not block a calculation below this threshold and does not automatically raise the salary to the proportional minimum — the check stays your responsibility.

Can I generate payment orders for all employees at once?

Yes, if the payroll order has the One order per employee payment method: on execution one order is created for each person's net salary. The orders to CAS, AOAM and the state budget you create separately, from Money → the Payment Orders tab.

Why does the employer's total cost differ from the gross salary?

Total cost = the gross salary + the employer's CAS. CAS is an additional expense the company pays on top of the employee's gross salary.

How do I check that all salary payments are posted correctly?

Open Sidebar → Accounting → the Trial Balance tab and check the balances of accounts 531.1, 533.1, 533.2 and 534.2. After all obligations are paid, the balances of these accounts must be zero. A residual balance points to a missing payment.

Related pages

• The document cycle — the Draft, Posted and Deleted statuses
• Bank operations — how payments from the bank account work
• Trial balance — checking the balances of the payroll accounts
• The journal register — the accounting entries generated by payroll
• Departments — why all salaries end up on 713.1 and how you redistribute them