Enter a positive Amount to create a debt.

This means the employer must recover sums of money from his employee (for example, an employee returning from sick leave who must pay their insurance premiums).

The amount will be listed in the Due column of the report.

Enter a negative Amount to register a refund.

This means an employee has already made payments to his employer (for example, an employee on sick leave has given cheques to his employer in advance to pay their insurance premiums).

The amount will be listed in the Refunded column.