Salary accounting is the basic work of salary management, which is not only related to the timely and accurate payment of salary, but also related to employee relationship management, labor cost budget, performance appraisal management, employee incentive management, total salary management and many other aspects. It can be said that salary accounting is a very core work in salary management. So what should we pay attention to before wage accounting? The following is the relevant content I have compiled. Welcome to refer to!

Salary preparation requirements

According to Article 6 of the Interim Provisions on Wage Payment, the employer must record the wage payment in writing and keep it for more than two years. In addition, a personal salary list should be provided to employees, including payment date, period, payer's name, working hours, items and amounts of wages payable, items and amounts of wages withheld and remitted, actual amount of wages paid and employee's signature.

The importance of compiling and saving the payroll is also that it is an important evidence to solve wage disputes. According to the provisions of the Labor Dispute Mediation and Arbitration Law, "if the evidence related to the disputed matters belongs to the management of the employer, the employer shall provide it; If the employer does not provide it, it shall bear the adverse consequences. " This shows that when wage disputes occur, enterprises should provide records of wage payment, otherwise they will bear adverse consequences.

Form of wage payment

According to Article 5 of the Interim Provisions on Payment of Wages, wages shall be paid in legal tender, and physical objects and negotiable securities shall not be used instead of money. This shows that RMB is the only form of wage payment.

Time of wage payment

According to Article 7 of the Interim Provisions on Wage Payment, the employer must pay the wages according to the date agreed with the workers. In case of holidays or rest days, payment should be made in advance on the nearest working day.

Wage payment cycle

According to Article 7 of the Interim Provisions on Wage Payment, wages are paid at least once a month. Where the weekly, daily and hourly wage system is implemented, wages can be paid according to the week, day and hour. Therefore, the longest salary payment period is months.

Benchmark data of salary accounting

When calculating wages, the working hours and wage conversion standards shall refer to the provisions in the Notice of the Ministry of Labor and Social Security on the Annual Average Working Hours and Wage Conversion of Employees (as shown in the following table):

Table conversion of working hours and wage standards

Warm reminder that the paid days per month are 2 1.75, taking into account the statutory' Eleventh Holiday'. That is, employees do not work on legal holidays, and enterprises still need to pay wages on legal holidays.

In addition, the data in the following table will be used for salary calculation:

Basic standards and tax rate standards required for wage calculation

Data to be collected in salary accounting

Enterprises should collect and use the data in the following table when conducting monthly wage accounting:

Table wage accounting needs to collect and use all kinds of data.

Tips For the abnormal attendance of being late, leaving early and absenteeism, the Human Resources Department should confirm with the employees in written form (signature, email, etc.). ) and keep relevant evidence; For overtime and all kinds of leave, relevant approval records should be collected. When paying wages, the enterprise must keep the bank transfer voucher or the employee's signature to receive cash.

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