04. User''s Guide - HRM - Payroll and PIT

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A Clinician’s Guide toStatistics andEpidemiology inMental Health A Clinician’s Guide toStatistics andEpidemiology inMental HealthMeasuring Truth andUncertaininician’s Guide toStatistics andEpidemiology inMental Health A Clinician’s Guide toStatistics andEpidemiology inMental HealthMeasuring Truth andUncertain in c rar'>A Clinician’s Guide toStatistics andEpidemiology inMental Health A Clinician’s Guide toStatistics andEpidemiology inMental HealthMeasuring Truth andUncertain in c pdf'>A Clinician’s Guide toStatistics andEpidemiology inMental Health A Clinician’s Guide toStatistics andEpidemiology inMental HealthMeasuring Truth andUncertaintyS. Nassir Ghaemi MD MPHProfessor of Psychiatry, Tufts University School of MedicineDirector, Mood Disorders Program, Tufts Medical CenterBoston, Massachusetts CAMBRIDGE UNIVERSITY PRESSCambridge, New York, Melbourne, Madrid, Cape Town, Singapore,São Paulo, Delhi, Dubai, TokyoCambridge University PressThe Edinburgh Building, Cambridge CB2 8RU, UKFirst published in print formatISBN-13 978-0-521-70958-3ISBN-13 978-0-511-58093-2© S. N. Ghaemi 2009Every effort has been made in preparing this publication to provide accurate and up-to-date information which is in accord with accepted standards and practice atle='a programmers guide to ado net in c free download'>as been made in preparing this publication to provide accurate and up-to-date information which is in accord with accepted standards and practice aado net in c'>as been made in preparing this publication to provide accurate and up-to-date information which is in accord with accepted standards and practice auide to ado net in c pdf'>as been made in preparing this publication to provide accurate and up-to-date information which is in accord with accepted standards and practice auide to ado net in c rar'>as been made in preparing this publication to provide accurate and up-to-date information which is in accord with accepted standards and practice at the time of publication. Although case histories are drawn from actual cases, everyeffort has been made to disguise the identities of the individuals involved. Nevertheless, the authors, editors and publishers can make no warranties that the information contained herein is totally free from error, not least because clinical standards are constantly changing through research and regulation. The authors, editors and publishers therefore disclaim all liability for direct or consequentialdamages resulting from the use of material contained in this publication. Readers are strongly advised to pay careful attention to information provided by the manufacturer of any drugs or equipment that they plan to use.2009Information on this title: www.cambridge.org/9780521709583This publication is in copyright. Subject to statutory exception and to the provision of relevant collective licensing agreements, no reproduction of any partmay take place without the written permission of Cambridge University Press.Cambridge University Press has no responsibility for the persistence or accuracy of urls for external or third-party internet websites referred to in this publication, and does not guarantee that any content on such websites is, or will remain, accurate or appropriate.Published in the United States of America by Cambridge University Press, New Yorkwww.cambridge.orgeBook (NetLibrary)Paperback To my father, Kamal Ghaemi MDand my mother, Guity Kamali Ghaemi Errors in judgment must occur in the practice of an art which consists largely ofbalancing probabilities.William Fast Business Online User’s Guide Payroll and Personal Income Tax Table of Content Payroll 1.1 Input data 1.1.1 Employee Salary Information 1.1.2 Allowances 1.1.3 Employee Product Quantity Input 1.1.4 Department Product Quantity Input 1.1.5 Awards, Penalties 10 1.1.6 Incomes, Deductions 10 1.1.7 Employee Reward Input 11 1.1.8 Salary Advance 12 1.2 Processing 13 1.2.1 Salary, other Income and PIT Computation 13 1.2.2 Salary Deletion 14 1.3 Reports 15 1.3.1 Payslip 15 1.3.2 Employee Salary Sheet 15 1.4 Create Report Form 16 1.4.1 Payslip 16 1.4.2 Salary Sheet Detailed by Department 18 1.4.3 Report Form Parameter Declaration 18 1.5 List maintenance 19 1.5.1 Pay Type 19 1.5.2 Payroll List 21 Personal Income Tax 28 2.1 Input data 28 2.1.1 Employee PIT Information 28 2.1.2 Income/Deduction by the Progressive Tax Tariff 30 2.1.3 Income by the Flat Rate Tariff 32 2.1.4 Personal Income Tax Finalization 33 2.1.5 Adjust Deductible PIT 34 2.1.6 Adjustment of PIT Finalization Declaration 35 2.2 Reports 35 2.2.1 PIT Declaration for Paying Salaries and Wages (02/KK-TNCN) 35 2.2.2 Personal Income Tax Declaration for Paying Other Benefits (03/KK–TNCN) 36 2.3 List Maintenance 37 2.3.1 PIT Assessable Income Type List 37 2.3.2 Income, Deduction List 39 2.3.3 The Scale of Flat Rate Tariff 40 2.3.4 The Scale of Progressive Tax Tariff 40 2.3.5 Income Defining by Pay Type 41 Fast Business Online User’s Guide Payroll 1.1 Input data 1.1.1 Payroll and Personal Income Tax Employee Salary Information  Bank Account, Bank Name This information is used for "Bank Transfer List" report  Currency To employees with salary paid by foreign currency, it is required to declare currency in this field All pay types (except PIT and "Income/Deduction by the Progressive Tax Tariff") will be exchanged to base currency by the exchange rate defined in "Salary Exchange Rate" (regard of the effective date) Note: - Insurance, union dues will be exchanged by "Insurance Exchange Rate"; - To "Income Defining by Pay Type", if type - Income, this pay type will be exchanged by "Salary Exchange Rate"; if type - Other, this pay type will be exchanged by "Insurance Exchange Rate"  Salary Category - Fast Business Online - By Time: the salary will be calculated by working time (by working hours or not); 2/42 Fast Business Online User’s Guide Payroll and Personal Income Tax - - Product: the salary will be calculated by product (department or employee; - - Piece Rate: the salary is a fixed amount (calculated by working days or not); - - Other: this type is used in case a workday type is paid by many ways; detail of this type is defined in "Salary Category by Workday"; Note: To salary category calculated by working days, it is required the right workday type and timekeeping data for the right result of salary computation Refer to Logic of salary and PIT computation for more details  Calculating Way - - By Working Day: Salary is calculated by timekeeping data; - - Not by Working Day: Salary is not calculated by timekeeping data  Salary Coefficient Used to calculate:  - Basic salary; - Salary by time (used in case there is no definition in "Detail" tab); - Base salary (used in case there is no definition in "Insurance" tab) Piece Rate Amount Piece rate amount is used to calculate salary with "Piece Rate" category  Allowance Used to declare the common allowance amount (not detailed by allowance code or effective date)  Benefit Used to declare the common benefit amount (not by effective date) 1.1.1.1 Detail  Salary Coefficient / Piece Rate Amount The same as one defined in "Main Information" but this is priority  Effective Date In case there are many terms of salary coefficient and piece rate amount, the effective date is defined to help salary right calculated by period 1.1.1.2 Insurance  Salary / Insurance Amount Used to define the base salary to calculate the insurance premium  Difference Amount Used to calculate the different insurance premium and union dues (Social Insurance, Health Insurance, Unemployment Insurance and Union Due) Note: Fast Business Online 3/42 Fast Business Online User’s Guide Payroll and Personal Income Tax This amount is calculated by the contribution rate of both employee and company  Effective Date If there are many terms of salary coefficient and insurance premium, the system will get ones with the latest effective date before the last day of salary computing period 1.1.1.3 Common tasks  Download template file Click input:  ...Thesis for accounting speciality Do Kieu Oanh-7a03 PART IGENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONSI-BASIC FEATURES OF PAYROLL AND SALARY DEDUCTIONS1. Concept, features and the useful of accounting for payroll and salary deductions 1.1. Concept on salaryMoney is not means of exchange but it is also means of measuring the value of men’s labour. In economic theory, ‘labor’ is any work undertaken in return for a fix payment.’Payroll’ is the amount of the money the labor get in return as their result of work which is used to re-produce their work ability. Anyway, the salary they receive under the form of money is niminal wage, when wage is used to purchase specific goods on the market it is real wage.To caculate the niminal wage accurately it is necessary to base on real wage through the change of price on the market. This is very important because it relates to the salary unit price. Besides, the wage to ensure re-produce working ability also be accounted for production cost as an compulsory cost under the rule of Government State, it includes these types:1.2. Salary deductions Along with salary, wage, allowances counted for entrprise’s production costs are: 1.2.1.Social insurance fundThis fund establisted as a source of capital, aids to the staff in these situations: ill, pregnancy, over the age in work, die, on-the-job accident, occupational disease, lose job, get in risk, lose strength, retireSocial insurance come along with labor’s life, it is objective, indispensable, it does not occurs steadily with the time. Social insur ance’s nature is social, economic as well as service. In according to current system, Decision No.912 CP/BHXH dated 07/11/2005 stipulates Social insurance regime, this fund is built by deducting 20% from the payroll fund and daily allowances of the labor in the fiscal year, in there 15% which the hirer paid is counted for production cost of the company and 5% is deducted directly from employees’ salary.Social insurance fund is managed by the Ministry of Labour, War Invalids and Social Affairs.Monthly, at the enterprises, pays for the labor who get ill, pregnancy,…bases on that to make regular and legal vouchers (accounting clerk makes social insurance voucher pay for labor follow the form No.03-LTDL ,accounting voucher regulation).At the end of the month or the quarter the company must to strike a balance to the organization manages social insurance fund.1.2.2.Health insurance fundHa Noi University of Business & Management1 Thesis for accounting speciality Do Kieu Oanh-7a03 Health insurance is the medical aid to the persons who pay in advance for it , help them with one part of the costs for hospital fees, medical examination, medicines,…Health insurance fund forwards to establish a public health care network. Only persons who take part in this fund will receive health insurance. According to the current rule of the financial system health insurance is deducted 3% on the basic payroll fund, in there, 2% is counted for production cost, the rest 1% is deducted from labor’s income.Health insurance fund is delivered to the authorized association under the form of buying health insurance in order to serve and care staff’s health such as: medicine examination, hospital fees…during the time they get ill, give birth,…1.2.3.Trade union feeTrade union fee is spent for union activities, this fund is established with a specific rate count on the real payroll The Environmental Professional’s Guide to Lean & Six Sigma www.epa.gov/lean i Lean and Chemicals Toolkit How to Use This Toolkit This guide uses icons in the page margins to help you find and follow important information. Identifies an important point to remember Defines an important term or concept Presents a technique or resource that helps capture, communicate, or apply new knowledge Describes sequenced actions Highlights a potential problem that could arise without close attention This is one of a series of Lean and Environment publications from the U.S. Environmental Protection Agency. For more information, visit the EPA Lean and Environment website at www.epa.gov/lean. Caution Key Point Key Term New Tool How-To Steps The Environmental Professional’s Guide to Lean and Six Sigma Acknowledgments The U.S. Environmental Protection Agency (EPA) is grateful for the valuable assistance of the individuals who helped develop this guide and shared experiences and techniques for integrating Lean, Six Sigma, and environmental improvement efforts. EPA’s National Center for Environmental Innovation and Green Suppliers Network Program participated in the development of this guide. This guide has benefited from the collective expertise and ideas of many individuals. In particular, EPA would like to thank the following individuals for their thoughtful contributions:  • JenniCawein,CorporateEnvironmentalHealthandSafety(EHS)EngineeringManager, Baxter International  • ChrisD.Chapman,SeniorProgramManager,RochesterInstituteofTechnology  • MichelleGaither,EnvironmentalEngineer,PacicNorthwestPollutionPreventionResource Center  • NewtonGreen,BusinessManager,NewYorkStatePollutionPreventionInstitute  • GretchenHancock,ProjectManager,GeneralElectric  • JudyKennedy,EnvironmentalEngineer,WashingtonStateDepartmentofEcology  • ScottLakari,VicePresidentofOperations,Metalworks  • KurtMiddelkoop,FieldSpecialist,TexasManufacturingAssistanceCenter  • JeffMonaghan,ManufacturingEngineerandLeanPractitioner,ClimaxPortableMachine Tools, Inc.  • HughO’Neill,LeanandEnvironmentProjectSupervisor,WashingtonStateDepartmentof Ecology  • JoannaPierce,PollutionPreventionCoordinator,IdahoDepartmentofEnvironmental Quality  • LauraRauwerda,SeniorEnvironmentalAnalyst,MichiganDepartmentofEnvironmental Quality  • JudyWlodarczyk,EnvironmentandEnergyDirector,CONNSTEP,Inc. ThisguidewaspreparedfortheU.S.EnvironmentalProtectionAgencybyRoss&Associates Environmental Consulting, Ltd. (www.ross-assoc.com) in association with Industrial Economics, Inc.(EPAContract#EP-W-04-023). The Environmental Professional’s Guide to Lean and Six Sigma Table of Contents Executive Summary i Chapter 1: Why Lean and Six Sigma Are Important to the Environment . 1 MuchProgressbutMoreOpportunity 1 LeveragingOperationalProcessImprovementEfforts 3 The Lean and Environment Business Case 7 Chapter 2: What Is Lean? . 9 WhatisLeanManufacturing? .9 Creating a Lean Culture 10 Thesis for accounting speciality Do Kieu Oanh-7a03 PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS I-BASIC FEATURES OF PAYROLL AND SALARY DEDUCTIONS 1. Concept, features and the useful of accounting for payroll and salary deductions 1.1. Concept on salary Money is not means of exchange but it is also means of measuring the value of men’s labour. In economic theory, ‘labor’ is any work undertaken in return for a fix payment.’Payroll’ is the amount of the money the labor get in return as their result of work which is used to re-produce their work ability. Anyway, the salary they receive under the form of money is niminal wage, when wage is used to purchase specific goods on the market it is real wage.To caculate the niminal wage accurately it is necessary to base on real wage through the change of price on the market. This is very important because it relates to the salary unit price. Besides, the wage to ensure re-produce working ability also be accounted for production cost as an compulsory cost under the rule of Government State, it includes these types: 1.2. Salary deductions Along with salary, wage, allowances counted for entrprise’s production costs are: 1.2.1.Social insurance fund This fund establisted as a source of capital, aids to the staff in these situations: ill, pregnancy, over the age in work, die, on-the-job accident, occupational disease, lose job, get in risk, lose strength, retire Social insurance come along with labor’s life, it is objective, indispensable, it does not occurs steadily with the time. Social insur ance’s nature is social, economic as well as service. In according to current system, Decision No.912 CP/BHXH dated 07/11/2005 stipulates Social insurance regime, this fund is built by deducting 20% from the payroll fund and daily allowances of the labor in the fiscal year, in there 15% which the hirer paid is counted for production cost of the company and 5% is deducted directly from employees’ salary. Social insurance fund is managed by the Ministry of Labour, War Invalids and Social Affairs. Monthly, at the enterprises, pays for the labor who get ill, pregnancy,… bases on that to make regular and legal vouchers (accounting clerk makes social insurance voucher pay for labor follow the form No.03-LTDL ,accounting voucher regulation).At the end of the month or the quarter the company must to strike a balance to the organization manages social insurance fund. 1.2.2.Health insurance fund Ha Noi University of Business & Management 1 Thesis for accounting speciality Do Kieu Oanh-7a03 Health insurance is the medical aid to the persons who pay in advance for it , help them with one part of the costs for hospital fees, medical examination, medicines,…Health insurance fund forwards to establish a public health care network. Only persons who take part in this fund will receive health insurance. According to the current rule of the financial system health insurance is deducted 3% on the basic payroll fund, in there, 2% is counted for production cost, the rest 1% is deducted from labor’s income. Health insurance fund is delivered to the authorized association under the form of buying health insurance in order to serve and care staff’s health such as: medicine examination, hospital fees…during the time they get ill, give birth,… 1.2.3.Trade union fee Trade union fee is spent for union activities, this fund Thesis for accounting speciality Do Kieu Oanh-7a03 PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS I-BASIC FEATURES OF PAYROLL AND SALARY DEDUCTIONS 1. Concept, features and the useful of accounting for payroll and salary deductions 1.1. Concept on salary Money is not means of exchange but it is also means of measuring the value of men’s labour. In economic theory, ‘labor’ is any work undertaken in return for a fix payment.’Payroll’ is the amount of the money the labor get in return as their result of work which is used to re-produce their work ability. Anyway, the salary they receive under the form of money is niminal wage, when wage is used to purchase specific goods on the market it is real wage.To caculate the niminal wage accurately it is necessary to base on real wage through the change of price on the market. This is very important because it relates to the salary unit price. Besides, the wage to ensure re-produce working ability also be accounted for production cost as an compulsory cost under the rule of Government State, it includes these types: 1.2. Salary deductions Along with salary, wage, allowances counted for entrprise’s production costs are: 1.2.1.Social insurance fund This fund establisted as a source of capital, aids to the staff in these situations: ill, pregnancy, over the age in work, die, on-the-job accident, occupational disease, lose job, get in risk, lose strength, retire Social insurance come along with labor’s life, it is objective, indispensable, it does not occurs steadily with the time. Social insur ance’s nature is social, economic as well as service. In according to current system, Decision No.912 CP/BHXH dated 07/11/2005 stipulates Social insurance regime, this fund is built by deducting 20% from the payroll fund and daily allowances of the labor in the fiscal year, in there 15% which the hirer paid is counted for production cost of the company and 5% is deducted directly from employees’ salary. Social insurance fund is managed by the Ministry of Labour, War Invalids and Social Affairs. Monthly, at the enterprises, pays for the labor who get ill, pregnancy,… bases on that to make regular and legal vouchers (accounting clerk makes social insurance voucher pay for labor follow the form No.03-LTDL ,accounting voucher regulation).At the end of the month or the quarter the company must to strike a balance to the organization manages social insurance fund. 1.2.2.Health insurance fund Ha Noi University of Business & Management 1 Thesis for accounting speciality Do Kieu Oanh-7a03 Health insurance is the medical aid to the persons who pay in advance for it , help them with one part of the costs for hospital fees, medical examination, medicines,…Health insurance fund forwards to establish a public health care network. Only persons who take part in this fund will receive health insurance. According to the current rule of the financial system health insurance is deducted 3% on the basic payroll fund, in there, 2% is counted for production cost, the rest 1% is deducted from labor’s income. Health insurance fund is delivered to the authorized association under the form of buying health insurance in order to serve ... 64, 64, 64 and 128); - Kind: accepted with in options (1 - Resident and - Non-resident); - Tax Assessment, Deduction, Labor Contract, Authorization: accepted with in options (1 and 0); - Nationality:... Font Bond - If 1- Bold, this article name will be in bold font; - If 0- Regular, this article name will be in regular font Print - If 1- Print, this article will be shown in report; - If 0- Not Print,... Category: in numbers 1, 2, or (1 - By Time, - Product, - Piece Rate, - Other); - Calculating Way: in numbers or 2; (1 - By Working Day, - Not by Working Day); - Salary Coefficient, Base Salary