When making payroll, it is necessary to ensure the accuracy and compliance of all data to meet the requirements of relevant laws and regulations.
I. Information needed for compiling payroll
First of all, you need to collect personal information of employees, including their names, ID numbers, job titles, employment dates, etc. At the same time, it is necessary to prepare employee attendance records, performance appraisal results and salary information such as allowances and bonuses. In addition, we also need to know the local social security policies and payment standards in order to correctly calculate the social security amount.
Second, calculate the total wages and social security contributions.
According to the employee's salary information, calculate the total amount of wages payable. Then, according to the social security policy and payment standard, the amount of social security that employees should pay is calculated, including pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. At the same time, enterprises also need to pay social security fees for employees according to the corresponding proportion.
Third, the preparation of the payroll.
When compiling the payroll, the employee's personal information, attendance records, performance appraisal results, salary information, social security payment amount, etc. should be listed in detail. The payroll should be clear and easy for employees to check and understand. At the same time, we should also pay attention to protecting employees' personal privacy and avoid revealing sensitive information.
Four. Review and approval
After the payroll is compiled, it needs to be reviewed and approved by relevant departments and responsible persons. In the audit process, we should focus on the accuracy of wage calculation and the compliance of social security payment. After the examination and approval, salary payment and social security payment can be made.
Verb (abbreviation of verb) wage payment and social security payment
Enterprises should pay employees' wages in time and pay social security fees in full and on time according to the approved payroll. At the same time, keep relevant records and vouchers for inspection.
To sum up:
Making payroll with social security is a complex and important work, which requires enterprises to operate in strict accordance with relevant laws, regulations and policies. By preparing necessary information, calculating the amount of wages and social security, compiling payroll, examining and approving, paying wages and social security, etc., the accuracy and compliance of wage payment are guaranteed, and the legitimate rights and interests of enterprises and employees are safeguarded.
Legal basis:
Labor law of the people's Republic of China
Article 50 provides that:
Wages should be paid to the workers themselves on a monthly basis in the form of money. The wages of workers shall not be deducted or delayed without reason.
People's Republic of China (PRC) social insurance law
Article 60 provides that:
The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.
Individual Income Tax Law of the People's Republic of China
Article 9 provides that:
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents. Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.