包邮人力资源总监教你做薪酬-操作实务与设计技巧-实用案例版

**篇 薪资操作 **章 读懂工资条的科目·························································································1 1.1 一级科目和二级科目····································································································2 1.2 二级工资科目的计算····································································································2 1.2.1 基本工资的计算·································································································3 1.2.2 代扣代缴的计算·································································································4 1.3 税后工资、人工成本····································································································6 1.4 月收入、年收入的计算口径························································································7 1.5 工资条涉及的《中华人民共和国劳动合同法》提示···············································7 第二章做工资的基本功·····························································································9 2.1 设计一套Excel月工资表···························································································10 2.2 设置Excel计算公式···································································································12 2.3 录入数据·······················································································································14 2.4 检查数据·······················································································································15 2.5 审核、审批···················································································································15 2.5.1 HR经理审核的内容························································································15 2.5.2 领导审批···········································································································16 2.5.3 后续发放：财务和银行··················································································16 2.6 薪酬专员须知···············································································································16 2.6.1 个人所得税的计算···························································································16 2.6.2 经济补偿金的个人所得税计算······································································17 2.6.3 社会保险、住房公积金代扣代缴的计算······················································19 2.6.4 年终奖的合理避税···························································································21 2.6.5 薪资计算的依据·······························································································23 2.6.6 *低工资标准···································································································24 2.6.7 工时的规定·······································································································24 2.6.8 加班工资的计算·······························································································25 2.6.9 员工离职经济补偿金、赔偿金的计算··························································26 人力资源总监教你做薪酬 2.7 劳动年报申报···············································································································27 2.8 人工成本统计···············································································································29 2.9 Excel特殊函数举例····································································································30 2.9.1 IF函数的运用及技巧······················································································30 2.9.2 多重IF条件函数的运用及技巧·····································································32 2.9.3 SUMIF条件函数的运用及技巧·····································································36