薪酬管理實(shí)操全流程演練

第 1 章　薪酬管理工作界定和內(nèi)容.................................................1
1.1 薪酬與薪酬管理工作...............................................................1
1.1.1  薪酬的分類......................................................................................1
1.1.2  薪酬管理工作.................................................................................2
1.2 薪酬工作的崗位設(shè)計(jì)...............................................................2
1.2.1  薪酬崗位與薪酬工作 ...................................................................2
1.2.2  人力資源部的薪酬崗位...............................................................3
1.2.3  薪酬工作的匯報(bào)關(guān)系 ...................................................................4
1.2.4  薪酬經(jīng)理和薪酬專員的服務(wù)對(duì)象.............................................5
1.3 薪酬管理工作的內(nèi)容...............................................................6
1.3.1  編制員工工資表及相關(guān)工作......................................................7
1.3.2  福利管理 ..........................................................................................7
1.3.3  薪酬調(diào)查 ..........................................................................................7
1.3.4  薪酬計(jì)劃管理.................................................................................8
1.3.5  人力資源分析.................................................................................8
第 2 章  工資表的解讀和工作流程.................................................9
2.1 認(rèn)識(shí)解讀一份工資表...............................................................9
2.1.1  薪資變動(dòng)單......................................................................................9
2.1.2  工資表.............................................................................................12
2.1.3  各類附表 ........................................................................................15
2.2 工資表編制發(fā)放流程.............................................................15
2.2.1  員工開(kāi)具銀行賬戶......................................................................15
2.2.2  工資表的編制程序......................................................................16
2.2.3  工資表審核程序...........................................................................16
2.2.4  工資發(fā)放程序...............................................................................17
2.3 工資條的制作和發(fā)放.............................................................20
2.3.1  工資條發(fā)放的法律要求.............................................................20
2.3.2  工資條上應(yīng)有的內(nèi)容 .................................................................20
2.3.3  較為復(fù)雜的工資條......................................................................21
第 3 章  編制工資表實(shí)際操作演練............................................... 23
3.1 從學(xué)習(xí)薪酬制度開(kāi)始.............................................................23
3.1.1  序號(hào) .................................................................................................24
3.1.2  部門 .................................................................................................24
3.1.3  姓名 .................................................................................................24
3.1.4  職位 .................................................................................................24
3.1.5  基本工資 ........................................................................................24
3.1.6  工齡工資和司齡工資 .................................................................24
3.1.7  素質(zhì)津貼 ........................................................................................25
3.1.8  崗位工資 ........................................................................................25
3.1.9  職務(wù)津貼 ........................................................................................25
3.1.10  缺勤扣款......................................................................................26
3.1.11  考核系數(shù)和績(jī)效工資 ...............................................................26
3.1.12  加班工資......................................................................................27
3.1.13  各項(xiàng)補(bǔ)貼......................................................................................28
3.1.14  五險(xiǎn)一金......................................................................................29
3.1.15  其他扣款......................................................................................29
3.1.16  稅前應(yīng)發(fā)、個(gè)人所得稅...........................................................29
3.1.17  實(shí)發(fā)數(shù)...........................................................................................29
3.2 分步簡(jiǎn)化工資表編制.............................................................30
3.2.1  簡(jiǎn)化后的工資表...........................................................................30
3.2.2  工資表項(xiàng)目的獲取途徑.............................................................32
3.3 制作標(biāo)準(zhǔn)狀態(tài)工資表.............................................................33
3.3.1  工資表標(biāo)準(zhǔn)化原則......................................................................33
3.3.2  標(biāo)準(zhǔn)化后的工資表......................................................................33
 
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3.4 收集工資表關(guān)注信息.............................................................35
3.4.1  上個(gè)月的工資變動(dòng)單 .................................................................35
3.4.2  本月員工花名冊(cè)或人事月報(bào)....................................................35
3.4.3  考勤表.............................................................................................36
3.4.4  考核結(jié)果 ........................................................................................36
3.4.5  其他與薪酬有關(guān)的通知、要求等...........................................37
3.5 工資表編制完善程序.............................................................37
3.5.1  工資表的編制順序......................................................................37
3.5.2  同步填寫(xiě)工資變動(dòng)單 .................................................................39
3.6 核對(duì)程序和核對(duì)信息.............................................................39
3.6.1  工資表核對(duì)程序...........................................................................39
3.6.2  工資表核對(duì)中的關(guān)鍵點(diǎn).............................................................40
第 4 章  員工花名冊(cè)的編制和維護(hù)............................................... 42
4.1 員工花名冊(cè)基本要求.............................................................42
4.1.1  編制員工花名冊(cè)的意義.............................................................42
4.1.2  編制員工花名冊(cè)的基本要求....................................................43
4.2 規(guī)范編制員工花名冊(cè).............................................................45
4.2.1  制定員工花名冊(cè)模板 .................................................................45
4.2.2  編制員工花名冊(cè)...........................................................................45
4.2.3  員工花名冊(cè)的維護(hù)......................................................................51
4.3 花名冊(cè)薪酬相關(guān)項(xiàng)目.............................................................53
4.3.1  員工崗位級(jí)別變化......................................................................53
4.3.2  時(shí)間變化引起的工資改變 ........................................................55
4.3.3  員工學(xué)位學(xué)歷引起的變化 ........................................................56
第 5 章  員工考勤和休假管理流程............................................... 57
5.1 員工考勤和休假管理.............................................................57
5.1.1  考核員工的出勤情況 .................................................................57
5.1.2  考勤的作用....................................................................................58
 
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5.2 考勤、 請(qǐng)假、 加班流程 .........................................................60
5.2.1  考勤記錄流程...............................................................................60
5.2.2  考勤表和考勤記錄形式.............................................................61
5.3 考勤管理的相關(guān)事項(xiàng).............................................................64
5.3.1  請(qǐng)休假流程....................................................................................64
5.3.2  加班流程 ........................................................................................65
第 6 章  員工考核結(jié)果分類和管理............................................... 67
6.1 員工考核結(jié)果的類型.............................................................67
6.1.1  得分式的考核結(jié)果......................................................................67
6.1.2  等級(jí)化的考核結(jié)果......................................................................67
6.1.3  業(yè)績(jī)式的考核結(jié)果......................................................................68
6.1.4  通過(guò)式的考核結(jié)果......................................................................68
6.2 考核結(jié)果的統(tǒng)計(jì)過(guò)程.............................................................68
6.2.1   員工績(jī)效考核程序.....................................................................68
6.2.2   員工績(jī)效考核結(jié)果收集............................................................69
6.3 考核結(jié)果的工資應(yīng)用.............................................................71
6.3.1  考核得分與工資掛鉤形式 ........................................................71
6.3.2  考核等級(jí)與工資的掛鉤形式....................................................71
6.3.3  業(yè)績(jī)結(jié)果與工資的掛鉤形式....................................................72
6.3.4  通過(guò)式結(jié)果與工資的掛鉤形式 ...............................................73
第 7 章  員工社保和公積金的管理............................................... 74
7.1 五險(xiǎn)一金的有關(guān)規(guī)定.............................................................74
7.1.1  國(guó)家社會(huì)保險(xiǎn)制度......................................................................74
7.1.2  地方社會(huì)保險(xiǎn)制度......................................................................74
7.1.3  國(guó)家住房公積金制度 .................................................................76
7.1.4  地方住房公積金制度 .................................................................76
7.2 社會(huì)保險(xiǎn)一般性工作.............................................................77
7.2.1  開(kāi)立社會(huì)保險(xiǎn)賬戶......................................................................78
 
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7.2.2  單位信息變更...............................................................................83
7.2.3  社保賬戶增員...............................................................................84
7.2.4  員工信息變更...............................................................................88
7.2.5  繳費(fèi)及補(bǔ)繳....................................................................................88
7.2.6  社保賬戶減員...............................................................................89
7.2.7  單位注銷登記...............................................................................89
7.3 公積金賬戶開(kāi)立和繳費(fèi) .........................................................90
7.3.1  開(kāi)立住房公積金賬戶 .................................................................90
7.3.2  住房公積金信息變更 .................................................................91
7.3.3  個(gè)人賬戶轉(zhuǎn)移...............................................................................93
7.3.4  個(gè)人信息變更...............................................................................94
7.3.5  補(bǔ)繳住房公積金...........................................................................96
7.3.6  提取住房公積金...........................................................................97
7.4 確定繳費(fèi)基數(shù)和比例...........................................................102
7.4.1  核定社保、住房公積金繳費(fèi)基數(shù)和比例的法律依據(jù)....... 102
7.4.2  社保繳費(fèi)基數(shù)和比例核定 ..................................................... 107
7.4.3  住房公積金繳費(fèi)基數(shù)和比例................................................. 110
第 8 章  個(gè)人所得稅的核算和節(jié)稅..............................................112
8.1 個(gè)稅計(jì)算的法律規(guī)定........................................................... 112
8.1.1　個(gè)人所得稅適用范圍 .............................................................. 112
8.1.2　工資、薪金所得個(gè)稅計(jì)算 ..................................................... 113
8.1.3　年終獎(jiǎng)個(gè)稅計(jì)算........................................................................ 114
8.1.4　個(gè)稅的減免情況........................................................................ 114
8.1.5　境內(nèi)境外取酬個(gè)稅繳納規(guī)定................................................. 115
8.2 個(gè)人所得稅計(jì)算實(shí)例........................................................... 117
8.2.1　普通員工的月工資個(gè)稅計(jì)算................................................. 117
8.2.2　普通員工的年收入個(gè)稅計(jì)算................................................. 118
8.2.3　領(lǐng)取稅后工資人員的個(gè)稅計(jì)算 ............................................ 119
8.2.4　外籍人士的個(gè)稅計(jì)算 .............................................................. 120
 
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8.2.5　個(gè)人在境外取得收入的個(gè)稅計(jì)算........................................ 121
8.2.6　烈屬的個(gè)稅計(jì)算........................................................................ 122
8.3 個(gè)人所得稅如何節(jié)稅...........................................................123
8.3.1　明確員工收入結(jié)構(gòu)和內(nèi)涵 ..................................................... 123
8.3.2　提供多選擇的福利支出.......................................................... 123
第 9 章  企業(yè)薪酬年度計(jì)劃的編制..............................................125
9.1 全面預(yù)算和薪酬預(yù)算...........................................................125
9.1.1   年度財(cái)務(wù)全面預(yù)算.................................................................. 125
9.1.2   年度薪酬預(yù)算........................................................................... 126
9.2 薪酬預(yù)算的編制方法...........................................................127
9.2.1  預(yù)算編制方法............................................................................ 127
9.2.2  薪酬預(yù)算編制方法................................................................... 129
9.3 預(yù)算執(zhí)行的過(guò)程監(jiān)控...........................................................130
9.3.1  定期報(bào)告和不定期報(bào)告.......................................................... 130
9.3.2  薪酬執(zhí)行的監(jiān)測(cè)........................................................................ 131
9.3.3  薪酬預(yù)算調(diào)整措施 .................................................................. 132
第 10 章  建立和維護(hù)員工薪酬臺(tái)賬 ............................................134
10.1 員工年度薪酬總賬 ............................................................134
10.1.1  財(cái)務(wù)報(bào)表中的薪酬項(xiàng)目........................................................ 134
10.1.2  員工年度薪酬總額................................................................. 135
10.2 建立員工薪酬臺(tái)賬 ............................................................137
10.3 建立五險(xiǎn)一金臺(tái)賬 ............................................................139
10.3.1  工資表中的五險(xiǎn)一金 ............................................................ 139
10.3.2  五險(xiǎn)一金在財(cái)務(wù)報(bào)表中的體現(xiàn).......................................... 140
10.3.3  社保和住房公積金臺(tái)賬管理............................................... 140
第 11 章  自有福利和年度福利計(jì)劃 ............................................142
11.1 自有福利的界定和類型 .....................................................142
11.1.1  法定福利和自有福利 ............................................................ 142
 
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11.1.2  自有福利的激勵(lì)效果 ............................................................ 142
11.1.3  人力資源部對(duì)自有福利的職責(zé)行使................................. 143
11.2 建立福利管理體系.............................................................144
11.2.1  福利體系全貌.......................................................................... 144
11.2.2  福利體系建設(shè)四要素 ............................................................ 145
11.2.3  福利項(xiàng)目的選擇 ..................................................................... 145
11.2.4  福利總額控制.......................................................................... 146
11.3 制定年度福利計(jì)劃.............................................................148
11.3.1  制定年度福利計(jì)劃流程........................................................ 148
11.3.2  福利計(jì)劃編制過(guò)程實(shí)例........................................................ 148
11.3.3  福利計(jì)劃編制關(guān)鍵點(diǎn) ............................................................ 149
11.4 審核福利費(fèi)用支出.............................................................150
11.4.1  發(fā)放現(xiàn)金................................................................................... 150
11.4.2  發(fā)放實(shí)物................................................................................... 151
11.4.3  以發(fā)票報(bào)銷............................................................................... 152
11.4.4  與其他工作一起開(kāi)展 ............................................................ 153
11.5 建立和維護(hù)福利臺(tái)賬.........................................................154
11.5.1  福利臺(tái)賬全貌.......................................................................... 154
11.5.2  福利臺(tái)賬的配套材料 ............................................................ 158
第 12 章  人力資源分析和月報(bào)管理 ............................................160
12.1 人力資源月報(bào)的內(nèi)容.........................................................160
12.1.1  人力資源月報(bào)概況................................................................. 160
12.1.2  人力資源月報(bào)樣本................................................................. 160
12.2 月報(bào)結(jié)構(gòu)和內(nèi)容解析.........................................................167
12.2.1  人力資源月報(bào)結(jié)構(gòu)................................................................. 167
12.2.2  人力資源月報(bào)的表現(xiàn)形式 ................................................... 171
12.3 輕松編制工作月報(bào) ............................................................174
12.3.1  人力資源月報(bào)的編制流程 ................................................... 174
12.3.2  人力資源月報(bào)發(fā)布形式........................................................ 175
 
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第 13 章  企業(yè)內(nèi)部薪酬調(diào)查的開(kāi)展 ............................................177
13.1 薪酬滿意度調(diào)查綜述.........................................................177
13.1.1  薪酬滿意度調(diào)查程序 ............................................................ 177
13.1.2　滿意度調(diào)查內(nèi)容和目標(biāo)........................................................ 178
13.1.3  薪酬滿意度調(diào)查時(shí)機(jī) ............................................................ 179
13.2 制定滿意度調(diào)查計(jì)劃.........................................................181
13.2.1  薪酬滿意度調(diào)查原則 ............................................................ 181
13.2.2  調(diào)查計(jì)劃制定流程................................................................. 181
13.2.3  調(diào)查計(jì)劃主要內(nèi)容................................................................. 182
13.3 調(diào)查問(wèn)卷和訪談問(wèn)題.........................................................183
13.3.1  薪酬調(diào)查問(wèn)卷設(shè)計(jì)................................................................. 183
13.3.2  訪談代表選擇.......................................................................... 185
13.3.3  訪談提綱設(shè)計(jì).......................................................................... 187
13.4 滿意度調(diào)查結(jié)果分析.........................................................189
13.4.1  實(shí)施薪酬滿意度調(diào)查工作 ................................................... 189
13.4.2  滿意度調(diào)查結(jié)果分析 ............................................................ 190
13.4.3  薪酬管理的自我檢查 ............................................................ 191
第 14 章  開(kāi)展企業(yè)外部的薪酬調(diào)查 ............................................192
14.1 薪酬調(diào)查的一般程序.........................................................192
14.1.1  薪酬調(diào)查的分類 ..................................................................... 192
14.1.2  薪酬調(diào)查程序.......................................................................... 194
14.1.3  人力資源部的工作................................................................. 197
14.2 解讀薪酬調(diào)查報(bào)告 ............................................................199
14.2.1  薪酬調(diào)查報(bào)告全貌................................................................. 199
14.2.2  參與公司名錄.......................................................................... 200
14.2.3  市場(chǎng)薪酬整體信息................................................................. 201
14.2.4  部門薪酬信息.......................................................................... 203
14.2.5  崗位薪酬信息.......................................................................... 204
14.2.6  調(diào)查企業(yè)薪酬情況分析........................................................ 208