How to calculate the salary at the end of the month, and whether the salary is accrued for the curre

The original voucher to be attached to the voucher of accrual of wages is: in accordance with the provisions of the labor wage system, according to the attendance records, working hours records, wage standards, etc., the preparation of the "wage slip".

The original document for the payment of wages is a payroll form signed by the payer.

First of all, the salary of the management personnel is accrued.

Borrow: Administrative expenses.

Credit: Wages payable.

Then the worker's wages are accrued.

Borrow: manufacturing costs.

Credit: Wages payable.

When payroll is paid.

Borrow: Wages payable.

Credit: Cash.

At the end of the month, you can withhold the salary according to the current month's salary schedule (so as to avoid over-withdrawing or under-withdrawing) at the time of withholding (the payroll statement is attached).

Borrow: production costs, administrative expenses, manufacturing expenses, operating expenses, etc.

Credit: Wages payable.

When it is issued at the beginning of the next month (with the signed salary statement as the attachment).

Borrow: Wages payable.

Borrow; Cash: Bank deposits.

This is the most basic method.

This may also include withholding and paying personal income tax or social insurance premiums for employees. These can be added to it.

If it is an industrial enterprise, the salary distribution of this month should be entered into production costs, manufacturing expenses, management expenses, etc., debit production costs, manufacturing expenses, management expenses, etc., credit the wages payable, and attach the wage distribution exchange table behind the voucher, and when the cash is paid at the beginning of the next month, the wages payable will be debited, and the cash will be credited, and the list of wage payment records can be attached.

Salary accrual at the end of the month.

Borrow: cost of production - wages.

Borrow: manufacturing expenses - wages.

Borrow: overhead - salary.

Borrow: Selling expenses - salaries.

Credit: Employee Compensation Payable.

Attach the payroll.

We take into account the insurance and individual income tax deducted from the salary when calculating the salary.

Borrow: 1000 for administrative fees

Credit: Tax payable - individual income tax 100

Other receivables - xx insurance 200

Wages payable 700

When it is issued: borrow, payroll, cash, bank deposit.

It is best to accrue wages in the current month, and settle the wages payable in the current month, so that there will be no errors. If it is not accrued in the current month, and there is an error, then it will be red. Accrual is calculation and withdrawal.

Multiply the prescribed ratio by the prescribed base number to calculate and extract and include it in a certain account. It refers to multiplying a prescribed base (such as the legal employee remuneration paid) by the prescribed ratio (such as 14% of the salary stipulated nationwide for welfare payables), and the process of calculating the welfare payable according to this method is the process of withdrawing the welfare expenses payable, and the inclusion of the welfare expenses payable account is the interpretation of the latter sentence.

Accrued wages refer to the wages of the current month of accounting. Generally, it is composed of basic salary + overtime pay for the month + other adjustments. If there are no other special adjustments each month, you can use the previous month's salary to accrue and adjust it at the time of payment.

If the monthly salary is not fixed, then the amount of withdrawal can be temporarily withdrawn according to the actual amount of the previous month, or it can be temporarily withdrawn according to the real situation you know, and then adjusted after the actual payment to ensure that there is no balance in the salary payable.

The amount of wages is generally calculated based on the actual amount of wages incurred in this month, and generally the accounts of the previous month are made around the 10th of the next month, and your company should calculate the wages of the previous month around the 10th. There are two ways to deal with wages, one is to accrue and then pay, and the second is to pay first and then carry forward, both of which are compliant.

The law is based on which hand

Labor Contract Law of the People's Republic of China

Article 85 In any of the following circumstances, the labor administrative department shall order an employer to pay labor remuneration, overtime pay or economic compensation within a specified period of time; If the labor remuneration is lower than the local minimum wage standard, the difference shall be paid unscrupulously; If the employer fails to pay within the time limit, the employer shall be ordered to pay additional compensation to the employee at the rate of not less than 50% but not more than 100% of the amount payable

1) Failing to pay the labor remuneration of the worker in full and in a timely manner in accordance with the provisions of the labor contract or the provisions of the state;

2) Paying wages to workers at a rate lower than the local minimum wage standard;

3) arranging overtime work without paying overtime pay;

4) Dissolving or terminating a labor contract without paying economic compensation to the worker in accordance with these Regulations.

Article 86 Where a labor contract is confirmed to be invalid in accordance with the provisions of Article 26 of this Law and causes damage to the other party, the party at fault shall be liable for compensation.

Article 87 Where an employer dissolves or terminates a labor contract in violation of the provisions of this Law, it shall pay compensation to the worker in accordance with twice the standard of economic compensation stipulated in Article 47 of this Law.

Legal analysis: Under normal circumstances, the salary of the current month is calculated in the same month and paid in the next month. If you missed a salary last month, of course you can make up for it this month. However, it is not possible to accrue across years.

Legal basis: Article 46 of the Labor Law of the People's Republic of China The distribution of wages shall follow the principle of distribution according to work, and equal pay for equal work shall be implemented. The level of wages has been gradually raised on the basis of economic development. The state implements macroeconomic regulation and control over the total amount of wages.

The current month's salary can be withdrawn in the current month. The wage management system of the enterprise is operated by the enterprise according to the actual situation, and is included in the corresponding account according to the department to which the employee belongs, which can be calculated and paid in the current month, or it can be withdrawn in the current month, and then issued on a monthly basis.

Article 49 of the Labor Law.

1) Calling for the minimum cost of living for the worker himself and the average dependent population;

2) the average level of social wages;

c) land labor productivity;

4) employment status;

5) Differences in the level of economic development between regions.

Article 50. Wages shall be paid to the worker in monetary form on a monthly basis. The wages of the worker's friends shall not be deducted or owed without reason.