This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
University of Business Studies , Banja Luka , Bosnia and Herzegovina
Labor and financial legislation regulated all aspects of employment, work of workers, as well as financial business procedures related to the employment relationship. The provisions that regulate the rights and obligations of employees, as well as the responsibility and obligations of the employer in connection with the employment relationship, are particularly significant. In the financial sense, the legality of the payment of salaries, contributions, and taxes is particularly important in order to exercise the rights of workers. Current practice indicates that in many areas of labor and financial legislation, "intentional/unintentional" errors and omissions are made, to the detriment of employees. Thus, "unofficial work", "envelope pay" and other criminogenic deviations, which essentially give an illegal advantage/profit to the entrepreneur, to the detriment of the employee, are already "traditionally" known. The paper will analyze the legal provisions in the subject area, through a certain prism of comparability with neighboring countries. In addition, current practice will give examples, practice that is contrary to labor and financial legislation in connection with the employment relationship. The field of labor and financial legislation has direct negative implications for the status position of employees, workers, both during the employment relationship, especially in relation to retirement, which is why it is necessary to strengthen the legal and other responsibility of employers in the subject area.
work, labor law, finance, financial law, taxes, contributions, pension
The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.
