The paper presents the calculation of salaries and other incomes and clarifies the importance of monitoring costs and the calculation of salaries of employees. For proper payroll calculation, it is necessary to constantly monitor changes in the legal regulations governing the taxation of salaries and other incomes and reporting on accrued and paid salaries. It also clarifies the content of the key document in payroll, which is the payroll. The main part of the paper is a practical example of payroll, and this most important part is carefully described and clarified, and shown in an example that includes, in addition to calculating and recording salaries on general ledger accounts. Also, the second income is explained, what it covers, when it should be calculated, and how. His postings are also shown in the paper. At the end of the paper is a presentation of the recording of salary and other income in the forms POD-BIL and POD-RDG, on which AOP positions are recorded, i.e. it is shown how salaries are shown in the financial statements.