All reporting of personnel costs follows ESV's instructions and recommendations. Some areas cut through the responsibilities of both the finance and HR departments.
In cases where reference to agreements, guidelines or rules for which HR is responsible, these can be found under Employees at Lnu.
In the Document Archive under Employee finances, there are instructions, guidelines, salary cost surcharges (LKP), basic chart of accounts and other documents relating to personnel costs that the finance department is responsible for.
ESV also has a guide for reporting personnel costs, see documents via this link Personnel costs - ESV Forum.
