企业工资的核算方法（Accounting method of enterprise wages）.docVIP

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企业工资的核算方法（Accounting method of enterprise wages）.doc

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企业工资的核算方法（Accounting method of enterprise wages）

企业工资的核算方法（Accounting method of enterprise wages） How do enterprises calculate wages? Wages are the wages paid by an enterprise to workers. It includes basic salary, bonus, allowance and subsidy. Through the payable accounts, the payable salary is the accounting account set up for the calculation and payment of the enterprise, which reflects the total wages payable by the enterprise to the employees. Total wage refers to the total amount of labor remuneration paid by an enterprise to its employees within a given period of time. Including: hourly wages, piecework wages, recurrent bonuses, wage subsidies and subsidies, overtime wages, wages paid under special circumstances. Enterprises should strictly abide by the provisions of the state on the total amount of wages, correctly calculate wages, distinguish between wage and non wage expenditures. Where are the total wages in the Wage Expenditures, no leakage; which do not belong to the total wages in non Wage Expenditures (such as wash management fees, transportation fees, fees, medical care subsidies, subsidy, etc.) shall not be included in the. I. payment of wages The contents of the wage settlement include the calculation of the payable wages, the calculation of the withholding fund, the calculation of the paid wages and the payment of wages. (I) the original record of wage settlement; The wages payable to employees in a given period of time shall be calculated according to the relevant original records, and the original records of wages shall be calculated, mainly referring to attendance records and production records. (two) computation of wages payable The calculation of payable wages is the core of the work of wage settlement, and industrial enterprises should strictly calculate the amount of wages payable to each worker in accordance with the total amount of wages prescribed by the state. Two, wage settlement has two major categories: hourly wages and piecework wages. (1) hourly wages are calculated according to a