Specifically need to be based on the actual situation of your company to determine, but the general staff payroll have the following items: wages payable, withholding payments, the actual amount.
1, wage statement should generally be prepared in triplicate. One by the labor and wages department; one by the first employee cut into "payroll", together with wages to employees.
2, one in the payroll by the staff signed by the accounting department as a voucher for wage accounting, and used in lieu of a detailed accounting of wages. Since the wage statement is prepared separately by each workshop and department, it can only reflect the wage settlement and payment of each workshop and department.
Expanded information:
I. Calculation of hourly wages
In the implementation of the Under the condition of hourly wage, the monthly hourly wage payable by the enterprise to the employee, usually based on the last month's attendance records registered by the number of days of attendance, absenteeism, in accordance with each person's wage standard for calculation. China's hourly wages generally adopt the monthly wage system. The calculation of hourly wage payable can usually be used in the following two ways:
1, hourly wage payable = days of attendance × daily wage rate
2, hourly wage payable = monthly wage rate - number of days of absence × daily wage rate
Two, the calculation of piece-rate wages
In the implementation of the piece-rate wage system, the enterprise monthly The piecework wages payable to workers are calculated on the basis of the relevant production records and the piecework unit price. The piece rate refers to the amount of wages payable for the completion of a unit of product, which is formulated on the basis of the time quota and the daily (or hourly) wage rate required for the unit of product.
Three, the calculation of floating wages
Floating wages refers to the employee's wages with the size of the fruits of the employee's labor and up and down. The total amount of floating wages usually excludes fixed allowances and subsidies (such as subsidies on the price of foodstuffs) and wages paid under special circumstances. Enterprises may choose the composition of the floating portion of the gross wage according to their needs.
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