人力资源总监教你做薪酬--操作实务与设计技巧

*篇 薪资操作

*章 读懂工资条的科目·························································································1

1.1 一级科目和二级科目····································································································2

1.2 二级工资科目的计算····································································································2

1.2.1 基本工资的计算·································································································3

1.2.2 代扣代缴的计算·································································································4

1.3 税后工资、人工成本····································································································6

1.4 月收入、年收入的计算口径························································································7

1.5 工资条涉及的《中华人民共和国劳动合同法》提示···············································7

第二章做工资的基本功·····························································································9

2.1 设计一套Excel月工资表···························································································10

2.2 设置Excel计算公式···································································································12

2.3 录入数据·······················································································································14

2.4 检查数据·······················································································································15

2.5 审核、审批···················································································································15

2.5.1 HR经理审核的内容························································································15

2.5.2 领导审批···········································································································16

2.5.3 后续发放：财务和银行··················································································16

2.6 薪酬专员须知···············································································································16

2.6.1 个人所得税的计算···························································································16

2.6.2 经济补偿金的个人所得税计算······································································17

2.6.3 社会保险、住房公积金代扣代缴的计算······················································19

2.6.4 年终奖的合理避税···························································································21

2.6.5 薪资计算的依据·······························································································23

2.6.6 *工资标准···································································································24

2.6.7 工时的规定·······································································································24

2.6.8 加班工资的计算·······························································································25

2.6.9 员工离职经济补偿金、赔偿金的计算··························································26

人力资源总监教你做薪酬

2.7 劳动年报申报···············································································································27

2.8 人工成本统计···············································································································29

2.9 Excel特殊函数举例····································································································30

2.9.1 IF函数的运用及技巧······················································································30

2.9.2 多重IF条件函数的运用及技巧·····································································32

2.9.3 SUMIF条件函数的运用及技巧·····································································36