Key takeaways
- Match the same pay period across every document first.
- Compare gross pay, additions and deductions separately.
- Do not confuse contribution earnings with the net bank payment.
- Document an unexplained difference at date and record level.
1. Why four records can show different totals
A personal timesheet shows worked time and a user’s estimate. The pay statement explains the pay period, additions to base pay and deductions. The bank transaction shows the net amount transferred, while the SGK record reflects reported contribution days and earnings for social security purposes.
Treating one document as a copy of another creates false alarms. Net pay is not gross earnings, and contribution earnings are not necessarily the amount reaching the bank. A sound review identifies the purpose of each record before matching the fields they genuinely share.
2. What to look for on the pay statement
According to the Ministry’s Labour Act guidance, an employer paying at the workplace or through a bank must provide a signed or specially marked statement showing the wage calculation. The relevant rule requires the payment date and period, additions such as overtime and holiday pay, and deductions such as tax and social insurance to be shown separately.
For a practical review, place the period, basic gross pay, each group of additions, each group of deductions and net pay on separate lines. One “total earnings” figure cannot explain whether a difference comes from overtime, a bonus, leave pay or another item.
3. Why SGK contribution earnings can differ
SGK’s 2026 guidance for employees insured under 4/a includes earned wages and payments such as bonuses and premiums in the contribution-earnings framework. Certain benefits and payments may have exemptions, ceilings or rules allocating them to another month. The components should not be assumed to match a simple gross-pay label every time.
A personal app should not guess the SGK value and present it as definitive. A more transparent approach is to let the user record the days and earnings shown in the official SGK document and compare those entries with the corresponding payslip fields.
4. Checking the reported number of days
The SGK e-Bildirge guide presents contribution days, missing days, employment start and leaving dates, wage and bonus as distinct data fields. Starting or leaving during a month, unpaid leave or sickness can make the reported day count look different from the number of calendar days.
Mark worked, leave and non-working days in the personal calendar, then review the SGK day count and any missing-day explanation. Do not immediately label a difference as under-reporting; confirm the pay period and the meaning of the official code with the employer or an appropriate specialist.
5. Resolve a payroll difference step by step
For the same period, calculate actual net working time, potential overtime and holiday or leave records. Find the corresponding addition on the payslip. A different multiplier, hourly basis or rounding method can change the estimate. Once the gross difference is understood, move to tax and social insurance deductions.
If only the bank payment differs, inspect advances, enforcement deductions, meals or another addition or deduction. If the issue is the day count, return to employment start, leaving and missing-day records. Recording the document, period and observed difference at each step is more useful than repeatedly recalculating one total.
- Document and pay period
- Net hours and potential overtime
- Gross wage and additions
- Tax, contributions and other deductions
- SGK days and contribution earnings
- Net bank payment
6. Prepare a discrepancy record safely
Do not alter the original payslip or SGK document. Add shift dates, start and finish times, breaks and reasons for corrections to the personal report, and export only the period needed. Mask identity numbers, bank details and health information before sharing.
HourTally organises an estimated comparison; it does not issue an official payslip or legal conclusion. Ask payroll or human resources to explain the line items first. For a material or unresolved difference, seek situation-specific help from a qualified accountant, union representative, lawyer or authorised public channel.
FREQUENTLY ASKED
Questions you may still have
Is SGK contribution earnings the same as net salary?+
No. It is a base used for social security reporting and is not the same concept as the net amount paid into a bank account.
Does a difference prove the payslip is wrong?+
No. Periods, breaks, multipliers, additions and deductions can explain a difference; unexplained results should be reviewed at document level.
Which records should I compare?+
Compare the pay statement, personal shift record, bank payment and relevant SGK service or earnings information for the same period.
PRIMARY SOURCES