According to the Labor Dispute Mediation and Arbitration Law
Article 6 In the event of a labor dispute, the parties have the responsibility to provide evidence for their claims. If the evidence related to the disputed matter belongs to the management of the employer, the employer shall provide it; If the employer fails to provide it, it shall bear the adverse consequences.
In practical work, enterprises pay employees' wages and settle their wages by compiling a "wage settlement table". Generally, the payroll should be made in triplicate. A copy shall be kept by the labor and wage department; One copy is cut into "salary slip" according to the first employee and sent to the employee together with the salary;
One is signed by the employee when paying the salary, and then handed over to the accounting department as a voucher for salary accounting, which is used to replace the detailed accounting of the salary. Because the wage statement is compiled by each workshop and department, it can only reflect the wage settlement and payment of each workshop and department.
Extended data:
Article 6 of the Provisional Regulations on Wage Payment stipulates that an employer may entrust a bank to pay wages. The employer must record in writing the amount and time of employees' salary collection, the name and signature of the recipient, and keep it for more than two years for future reference. When paying wages, the employer shall provide the laborer with a list of his personal wages.
Payslip is the voucher that the employee's unit regularly reflects the salary to the employee. Payslip should be the monthly salary details paid to employees by enterprises, and it is a better form for employees to clearly understand their income. In the event of a dispute, the payslip can be used as an income voucher and detailed voucher for employees in the company, and it can also supervise whether the enterprise pays wages on time, which is a kind of voucher.
The Labor Law also stipulates that employees have the right to know and supervise the wage distribution plan formulated by enterprises, that is, employees have the right to know their own welfare and salary composition. Therefore, it is an infringement for an enterprise not to provide employee payslips.
2018101The Decision of the NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) was adopted at the fifth meeting of the 13th NPC Standing Committee in People's Republic of China (PRC) on August 36, 2008.
Article 10 of the Individual Income Tax Law of People's Republic of China (PRC) (version 20 18) stipulates that withholding agents shall declare full withholding of all employees in accordance with state regulations, and provide taxpayers with information such as their personal income and tax withheld.
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