The wages of employees are declared by some units to the relevant state organs. As long as they meet the tax requirements, they need to pay taxes according to the established standards, and then pay their employees. Although employees' salaries can only be paid after declaration, many people don't know what the unit salary declaration means, so I have compiled the following relevant information for you.
1. What does the unit salary declaration mean?
Last month's total salary = last month's total salary, last month's financial statement = last month's total salary, and this month's reduced total salary = less salary than last month (if there is no reduction in employees, it will be zero). These items add up to the total salary to be declared this month, and these items are salary details respectively.
In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting objects according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.
Second, how to declare wages?
Wage declaration generally appears in the social security payment wage declaration link, which is used to adjust the social security payment base of employees of this enterprise in the next year. Now most areas use online wage declaration, which can be declared monthly. Let's take Beijing for example.
Through the online declaration system, click "Report on Average Wage Income of Employees in Last Year" to enter the average wage of employees in the insured unit in the previous year. The information displayed in the system is the personnel information as of last month. If there are people who have been laid off this month, check "Layoff Flag" to avoid entering this person's salary. When you are finished, click Save on each page. After successfully saving all the people who need to be approved, click Submit All Records.
Generally, the application results will be fed back 1~2 hours after submission. 1~2 hours later, you can view the declaration results in "Declaration Information Status Query" under query management. For those who fail to declare, you can check the reasons for the failure before re-declaring. (4) At the same time of querying feedback results, you can customize to query employees whose average monthly salary is empty or zero, and query the feedback results of the next day. If the feedback results show that there are such personnel, the unit can declare the salary payment for them through the online declaration system next month.
After the insured unit completes the declaration of all employees' payment wages through the online declaration system, it can query and print the "Declaration Form of Average Wage Income of Beijing Employees in the Last Year" for successful personnel in the "Business Report Query", and submit it to the social security agency after affixing the official seal.
Before paying employees, companies need to require accountants to declare employees' wages according to the established wage declaration regulations. For employees, it is necessary to know relevant legal information in order to better protect their property rights. If the salary declared by the unit is inconsistent with the actual situation, you can report it to the relevant local institutions.