第一篇 薪資操作

第一章 讀懂工資條的科目·························································································1

1.1 一級科目和二級科目····································································································2

1.2 二級工資科目的計算····································································································2

1.2.1 基本工資的計算·································································································3

1.2.2 代扣代繳的計算·································································································4

1.3 稅后工資、人工成本····································································································6

1.4 月收入、年收入的計算口徑························································································7

1.5 工資條涉及的《中華人民共和國勞動合同法》提示···············································7

第二章做工資的基本功·····························································································9

2.1 設(shè)計一套Excel月工資表···························································································10

2.2 設(shè)置Excel計算公式···································································································12

2.3 錄入數(shù)據(jù)·······················································································································14

2.4 檢查數(shù)據(jù)·······················································································································15

2.5 審核、審批···················································································································15

2.5.1 HR經(jīng)理審核的內(nèi)容························································································15

2.5.2 領(lǐng)導(dǎo)審批···········································································································16

2.5.3 后續(xù)發(fā)放：財務(wù)和銀行··················································································16

2.6 薪酬專員須知···············································································································16

2.6.1 個人所得稅的計算···························································································16

2.6.2 經(jīng)濟補償金的個人所得稅計算······································································17

2.6.3 社會保險、住房公積金代扣代繳的計算······················································19

2.6.4 年終獎的合理避稅···························································································21

2.6.5 薪資計算的依據(jù)·······························································································23

2.6.6 最低工資標(biāo)準(zhǔn)···································································································24

2.6.7 工時的規(guī)定·······································································································24

2.6.8 加班工資的計算·······························································································25

2.6.9 員工離職經(jīng)濟補償金、賠償金的計算··························································26

人力資源總監(jiān)教你做薪酬

2.7 勞動年報申報···············································································································27

2.8 人工成本統(tǒng)計···············································································································29

2.9 Excel特殊函數(shù)舉例····································································································30

2.9.1 IF函數(shù)的運用及技巧······················································································30

2.9.2 多重IF條件函數(shù)的運用及技巧·····································································32

2.9.3 SUMIF條件函數(shù)的運用及技巧·····································································36