How to write the salary slip format and what does it include?

What's included in a pay stub?

Generally speaking, a simple salary slip includes 9 items: public number, employee's name, basic salary, job salary, welfare expenses, housing**, payable salary, and personal income tax.

and paid-to-money wages.

What are the deductions on the pay stub?

1.Pension insurance.

Contribution ratio: 20% for units and 8% for individuals. Individuals who participate in the basic pension insurance must reach the statutory retirement age.

Those who have paid contributions for 15 years will receive a basic pension on a monthly basis.

2.Health insurance.

Payment ratio: 9% + 1% for units, 2% + 3 yuan for individuals (the payment ratio is based on Beijing, which is slightly different from place to place).

3.Unemployment insurance.

Payment ratio: 2% for units and 2% for individuals. If the cumulative payment is less than 1 year but less than 5 years before unemployment, the maximum period of receiving unemployment insurance benefits is 12 months; If the cumulative contribution is 5 years but less than 10 years, the maximum period of unemployment insurance is 18 months; If the cumulative contribution is more than 10 years, the maximum period of unemployment insurance is 24 months.

4.Housing Provident Fund.

Units and employees each pay half, and the proportion is generally 8%-12% of the monthly salary. (The payment ratio is based on Beijing, which varies slightly from place to place).

5.Workers' compensation insurance.

or 1% or 2%, the employer bears it, and the individual does not need to pay it, and it is not reflected on the salary slip.

6.Maternity insurance.

The employer pays, the employer bears it, the individual does not need to pay, and it is not reflected on the salary slip. (The payment ratio is based on Beijing, which varies slightly from place to place).

7.Individual income tax. The threshold is 3,500 yuan. Taxable income = wages payable - "five insurances and one housing fund."

Individual Contributions. 30% transport subsidy - 20% communication subsidy threshold.

Wage slips are important evidence for rights protection, which not only play a role in determining whether an enterprise pays wages on time, but also serve as labor arbitration when disputes arise.

important evidence.

As an HR, do you feel a little apprehensive when it comes to handing out pay slips to your employees? Afraid that employees will always complain behind their backs, whether HR has miscalculated their wages or paid them less? Or often see the paper pay slips that you have worked so hard to calculate and cut are thrown away by employees after they get them, and then come to HR when you need details?

If that's what happens to you, this article will tell you what the standard pay slip format is and how to make it easier for employees to complain or question their pay slips. If you want to know how to easily get the standard format of the pay stub, let's go with it!

A standard form of pay slip refers to a "tool" that has a clear template, a simple and standardized format, a complete project, and is applicable to all kinds of companies, and is paid together with the employee's salary to help employees understand the salary details.

The standard form of pay slip should include employee information, number of days on the job, number of overtime days, wages payable, wages deductible, amount withheld, actual wages paid, and the signature of the recipient; Second, the details in the wage slip must comply with various regulations, such as: the minimum wage must meet the standards of the city where it is located (the minimum wage does not include overtime wages, allowances for special working conditions and special conditions, nor does it include workers' insurance, welfare benefits and various non-monetary income).

The standard form of pay slips must also include the cost of pension insurance, medical insurance, work-related injury insurance, maternity insurance, unemployment insurance and housing provident fund.

At present, there are two main forms of pay slips, one is traditional paper pay slips and the other is electronic pay slips.

For HR, the production of traditional paper payslips is cumbersome, the workload is large, and it is easy to make mistakes; For employees, traditional paper pay slips are not easy to keep, and are easy to lose and break.

The electronic payslip is a new form of payroll, mainly based on e-mail, mobile phone SMS, WeChat, etc., with the advantages of simple and convenient operation, good confidentiality, etc., with the development of network technology, electronic payslip will replace the traditional paper payslip.

Legal analysis: The content of the salary slip shall include: unit, tabulation date, name, standard salary, post allowance, benefit award, overtime pay, total salary, water charge, electricity bill, rent fee, other deductions, medical insurance, housing provident fund, loss of life insurance, trade union fee, total deductions, actual wages, and remarks.

Legal basis: Article 50 of the Labor Law of the People's Republic of China Wages shall be paid to the worker in the form of money on a monthly basis. Wages shall not be deducted or unjustifiably delayed.

The salary details are as follows.

Salary, bonuses, subsidies, overtime pay and other income items

Specifically, it can be divided into basic compensation and benefits compensation.

Basic salary, such as basic salary, post salary, salary scale salary, performance salary, seniority salary, overtime pay, etc. Benefits, such as housing allowance, transportation allowance, meal allowance, telephone bill allowance, as well as various bonuses, allowances, etc.

Deductions such as five insurances and one housing fund, individual income tax, and annuity

Generally speaking, the social insurance paid by enterprises for employees is the "five insurances", including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance.

Employers need to withhold individual income tax for employees in accordance with the methods prescribed by the state, and employees should check their individual individual income tax withholding declarations in a timely manner.

Enterprise annuity is a supplementary pension insurance system established by enterprises and their employees through collective negotiation on the basis of participating in basic pension insurance in accordance with the law.

Specifically, you can check whether the enterprise payment is included in the personal account of the enterprise annuity in accordance with the proportion and method determined by the enterprise annuity plan, as well as the individual payment of the employee.

There are three main parts of the pay slip.

1. Income. It mainly includes various wages, bonuses, subsidies, allowances, etc., and the differences between different enterprises are still relatively large, but most of the income can be understood according to its name, such as full attendance awards, overtime pay, transportation subsidies, scientific research allowances, etc.

2. Deduction. Some of these deductions are union dues (a fixed deduction from an individual's salary) and a performance deduction due to absence, non-compliance, etc., but these are only a small part. The important part of the deduction is actually "three insurances and one housing fund" or "three insurances and two funds", such as endowment insurance, medical insurance, unemployment insurance, housing provident fund, occupational annuity, enterprise annuity, work-related injury insurance and maternity insurance.

Therefore, if the five insurances and one housing fund are reflected on the salary slip, there are only three insurances and one housing fund for personal deductions.

3. Tax deduction. According to the regulations, the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies, and other income related to the position or employment obtained by an individual due to his or her position or employment shall be subject to individual income tax.

The more income you make, the more income tax you pay. The national individual income tax adopts the calculation method of graded excess progressive tax rate (individual income tax = taxable income, applicable tax rate, quick deduction).

Change Payroll Requisition.

Factory. Date. Name.

Job number. Job title.

Gong Liang He Fu Zuo Department.

Take on the job. Date of hiring. Recording. Excellent.

Good. General shooting.

Now the wage rate.

Salary rates will be adjusted.

Reason. Promotion.

Adjust the work. Excellent performance.

Seniority increases. Minimum wage rate rubber.

Pay scales. Former work requires conditions.

A new job requires conditions.

Remarks: Applicants:

Approver: Signed. Date.

The salary schedule should include: the employee's work number, which is the same as the ID number, in order to avoid having the same name; Name of the key stool worker; Employee level, such as junior employee, intermediate employee or senior employee of the manuscript brigade; the department in which the employee belongs; the number of days the employee was in attendance; the employee's basic salary; the employee's salary; Employees' performance commissions, such as the percentage of sales targets; Attendance awards for employees; personal income tax; The amount of five insurances and one housing fund for employees; the number of days the employee is absent from work; Employees are paid actual wages.

Legal analysis: The content of the salary slip shall include: unit, tabulation date, name, standard salary, post bureau allowance, benefit award, overtime pay, total salary, water charge, electricity charge, rent fee, other deductions, medical insurance, Tonghail housing provident fund, loss of life insurance, trade union fee, total deductions, actual wages, and remarks.

Legal basis: Article 50 of the Labor Law of the People's Republic of China Wages shall be paid to the worker in the form of money on a monthly basis. Wages shall not be deducted or unjustifiably delayed.

The pay stub includes the following:

1. Income. 2. Deduction. 3. Endowment insurance; 4. Medical insurance; 5. Loss of grace and industry insurance; 6. Housing provident fund; 7. Enterprise annuity; 8. Tax deduction; 9. Enterprise annuity; 10. Actual salary.

and including seniority salary, position salary, level salary, overtime salary, performance salary, etc.; It also includes various bonuses and subsidies, such as attendance awards, transportation, accommodation, and communication subsidies, holiday subsidies, installation subsidies, and children's teaching subsidies.

Legal basis] Zen staring.

Article 30 of the Labor Contract Law stipulates that the employer shall pay the employee labor remuneration in full and in a timely manner in accordance with the provisions of the labor contract and the provisions of the state.