Wage accounting: gōng zī hé suàn
The total salary is: the total salary refers to the direct payment of all units directly to this unit during a certain period of time. Total labor payment. All employees should include fixed employees, contract workers, temporary employees, and planned workers.
The total salary consists of the following six parts: ie time salary, piecewiching, bonuses, allowances and subsidies, overtime payment, and pay for salary.
Calculation of wages
The calculation principle of total salary should be based on the direct payment to all labor compensation for employees. Recently, the salary calculation of the railway transportation enterprises uses two forms, namely:
(1) calculation of payable wages based on timing salary
payable payable = Timing pay + bonus + Allowance and subsidies + Salary payment of the salary of the salary + special circumstances
(2) Calculation of payable wages based on piecewishes
piece wages = piece consolidated unit price × qualified product Number of
Payables = Pieces of Wages (IPT) and subsidies for payment + special circumstances for payment railway transportation enterprises and employees on labor compensation. The content of the wage settlement is: payable payables, withholding, and real numbers. Payable wages is calculated by the payroll to employees according to the content and calculation method of total salary; the deduction refers to the payment of the payment from the salary or deducting the payment after paying the staff according to the provisions. The indemnity of the rent, water and electricity, employee negligence, and the family of employees, etc., the real-haired count refers to the net amount after paying the wage deduction.
The number of payment of salary
should set the "Payable Wage" account, which summarizes the settlement of the company and the employee's payment. The credit reflects the amount of workers payable, and the debit reflects the payment from the salary and middle-aged deduction, the unopened salary of the wage, the end of the period, and has no balance of this account after the end of the period.
The account processing method of the main matters is: Before issuing wages per month, according to the total number of applications in the wage settlement summary, cash, debit "cash" account, credit " Bank deposit "account. When issuing wages, based on the actual amount of the salary payment, debit "Cash" account, credit "cash" account. The payment of the employee salary is deducted. According to the payment amount in the wage settlement summary, the "payable pay" account is debit "other payables" account; the employee has not received the wage within the prescribed time limit. Payments, debit "cash" account, credit "other payables" account. At the end of the month, the salary of this month will be distributed. According to the distribution of the salary cost, the "transportation expenditure", "internal supply and sales expenditure", "working business expenditure", "management fee" "Business Export Expenditure", "Consolidation of the Project", "Benefiting the Welfare Fee", and credit "payables payable" account.
Calculation of the onpicies
Monthly Accounts also need to pay in accordance with the deduction of the deduction in the relevant units and sectors, such as social insurance premiums , Personal income tax, housing provident fund, etc.
Social Insurance is a social security system established by the country. my country's current social insurance recovered in all enterprises has basic pension insurance, unemployment insurance, basic medical insurance, work injury insurance and maternity insurance. Basic pension insurance, basic medical insurance and unemployment insurance are jointly paying by units and individuals: Work injury insurance, fertility insurance by unit payment. Social insurance personal payment should be deducted from the employee himself from the employee himself.
Instead of deducting the payment items in the wage accounting to calculate items such as accounting wages.