Payment items Payment items include basic salary, overtime allowance, commuting allowance, housing allowance, family allowance, etc. The sum of the basic salary and each allowance is the total amount paid. 3-3. Deductible items Health insurance premiums, long-term care insurance premiums, welfare pension insurance premiums, employment insurance premiums, etc. are listed as deductible items. 3-4. Deductible amount Net pay is the amount an employee actually receives, and is sometimes referred to as "take-home pay.
The net pay can be calculated by subtracting the various deductions from the gross pay. In general, the deductible amount is said to be about 80% of the total amount paid. 4. How to create a payslip payslip Now that you understand the documents and data required for a mobile number list payslip, as well as the basic items to include, let's take a look at how to actually create one. 4-1. Aggregate working hours First, based on the attendance information, the actual number of working days and working hours are calculated. If you are late, leave early, or have non-work or absenteeism, deduct the amount of time you were late, left early, or absent from the wages you plan to pay.
Since there is no clear definition of non-working deductions and absentee deductions in the Labor Standards Act, it is advisable for each company to stipulate them in its employment regulations and wage regulations. The number of days of paid leave granted and expired is optional, but it is desirable to include it in order to avoid troubles with employees. 4-2. Aggregate overtime hours and calculate overtime allowance Next, the hours of regular overtime, late-night overtime, and holiday work are aggregated from the aggregated attendance information. Once you have confirmed the number of hours, let's calculate the overtime allowance by adding premium wages.