Payroll accountant to help, the company s problem, it is best to have a calculation process thank yo

Tom. Basic salary in October = 6000 80% = 7500 yuan.

Number of paid days per month = (365-52*2) 12 = days).

The labor contract will be terminated on October 20, and the actual number of working days in October = 20 - 4 (Saturday and Sunday) = 16 days.

1. Salary due = 7500 * 16 = yuan).

Communication subsidy = 150 * 16 = RMB).

October 1-3 overtime pay = 7500 * 300% * 3 = yuan) statutory holidays and three days of National Day according to 300%.

Overtime pay on October 4-5 = 7500 * 200% * 2 = yuan) except for statutory holidays and holidays, according to 200%.

The due strip pass (one month's salary) = 7500 (yuan).

Compensation due (half a month's salary for less than six months of work) = 7500 2 = 3750 (yuan).

The remaining 3 days of annual leave salary = 7500 * 300% * 3 = RMB).

Disciplinary fine = 500 (RMB).

Personal leave deduction = 7500 * 2 = RMB).

Gross monthly income =

2. Insurance deductions in large towns = (greater than the maximum upper limit of 11688, so.

The base is calculated based on the maximum limit (the insurance contribution base does not include the Bandpass and compensation).

3. The employee's monthly income after deducting insurance in October =

4. Individual income tax should be deducted = (25%-1005=

5. Zhang San's take-home salary in October =

Number of days Overtime allowance Communication allowance Leave deduction Payable salary Insurance deduction Actual salary.

Answer: A: If 5175 is the salary of two people, one is 1600 and the other is 3575, according to the individual income tax law, the current threshold is 3500, then the salary of 1600 is not taxed, and the salary of 3575 should be taxed at (3575-3500) * 3% = ; However, if you pay the tax of Dandou Xiaoyuan, it means that the sales difference of 5175 is calculated according to a person's work model manuscript price, (5175-3500)*10%-105=

Borrow: Production cost 132000

Manufacturing cost 42200

Management fee 42000

Selling expenses 19900

Credit: Employee Compensation Payable - Wages 236100

Accrual of social security. Borrow: Production cost 132000

Manufacturing cost 42200*

Management fee 42000

Selling expenses 19900

Credit: Employee Salary Payable - Key Distribution - Social Insurance 236100 * Provident Fund (with social security).

Borrow: Production cost 132000

Manufacturing cost 42200*

Management fee 42000

Selling expenses 19900

Credit: Employee remuneration payable - housing provident fund 236100 * When raising employee benefits, trade union funds, and employee education funds (I have made entries this time, you can also do it separately), borrow: production cost 132000*

Manufacturing cost 42200*

Management fee 42000

Selling expense difference or 19900*

Credit: Employee Compensation Payable - Welfare Expenses 236,100* Employee Compensation Payable - Trade Union Funds 236,100*

Employee compensation payable - staff education funds 236100* entries for you to write out, ** easy to edit, I will no longer do Ha I hope to help you!

1. Payment of wages Borrowing: 132,000 manufacturing costs 42,200

Management fee 42000

Selling expenses 19900

Credit: Cash Bank 236100

2. Empty noise: Social security, housing, and various expenses do not need to be accrued, and they are included in the management expenses according to the actual amount incurred, and deducted before tax.

Salary = 4500 22 26 yuan.

Supplement: If the company stipulates that it will be issued every month, it will be paid 100 yuan if it does not consider leave; Considering the leave factor, it can be not issued, or it can be issued.

100 22 26 yuan.

c Borrow: Profit distribution - withdrawal of statutory surplus reserve.

Withdraw any surplus reserve.

Credit: Surplus Reserve – Statutory Surplus Reserve.

Arbitrary surplus reserve.

Debit: Profit distribution - undistributed profit.

Credit: Profit Distribution – Withdrawal of Statutory Surplus Reserve.

Withdraw any surplus reserve.

Borrow: Profit Distribution – Cash Dividends Payable.

Credit: Dividends payable.