Palgatükis

Palgatükis is an Estonian term that translates to "salary piece" or "wage portion." It refers to a specific payment from an employer to an employee that is not part of their regular, fixed salary. These payments can take various forms and are often performance-based or a reward for special achievements.

Common examples of palgatükis include bonuses, commissions, profit-sharing schemes, and payments for overtime work beyond a standard contractual agreement. They can also encompass one-time payments for completing a significant project or for exceeding sales targets. The key characteristic of palgatükis is that it is variable and not guaranteed as part of the regular monthly income.

The concept of palgatükis is important in Estonian labor law and accounting. The tax treatment and reporting requirements for these payments can differ from regular salary. Employers must clearly define the conditions under which palgatükis are earned and paid, often through employment contracts or company policies, to ensure transparency and compliance. For employees, palgatükis can represent an opportunity to increase their overall earnings based on their contributions and performance.