It is illegal for employees not to receive the payroll, and the employer should issue the payroll to employees and ask them to sign it for confirmation. Payslip is the detailed salary paid to employees by enterprises this month, which can make employees know their income composition clearly.

The content of the payroll is divided into four parts, namely, income, deduction, tax deduction and actual salary.

The specific content is:

I. Income

1, basic salary is also called basic salary, monthly salary or guaranteed salary, including various salaries, bonuses, subsidies, etc.

2. Non-basic salary, including seniority salary, post salary, grade salary, overtime salary, performance salary, etc. It also includes various bonuses and subsidies, such as attendance awards, transportation, accommodation and communication subsidies, holiday subsidies, resettlement subsidies, and children's teaching subsidies.

Second, deduction

1, endowment insurance

2. Medical insurance

3. Unemployment insurance

4. Housing accumulation fund

5. Enterprise annuity refers to the supplementary old-age insurance system independently established by enterprises (including other employers who have participated in the basic old-age insurance for enterprise employees) and their employees on the basis of participating in the basic old-age insurance according to law. Note: Not every enterprise has an enterprise annuity.

Third, tax relief.

Mainly personal income tax, personal income tax should be paid on wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other employment-related income.

Fourth, real wages.

In other words, you can access the bank card and get rid of all kinds of fees, so you can really get salary income.

First of all, the role of payroll

1. Payslip can reflect the total monthly salary of employees, whether it is lower than the minimum wage, and whether the enterprise has deducted employees' pension insurance, medical insurance, work injury insurance, unemployment insurance, housing accumulation fund, personal income tax, etc. As for other items, it can't be deducted unless it is special.

2. The payslip can also show whether the unit pays wages according to the time stipulated in the labor contract and the personal income tax payment, which are all reflected in the payslip. In the event of a labor dispute, the salary slip should be used as important evidence for labor arbitration.

Legal basis: According to the Provisional Regulations on Wage Payment.

Article 6. The employing unit shall pay the wages to the workers themselves. If a laborer is unable to receive wages for some reason, his relatives or others may entrust him to receive them.

The employer may entrust the 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.