Payroll accounting and payroll r ndeduction at tien dat wood r ntechnology and joint stock company

APPENDIX LISTRecording vouchers for salary payble of workshop divisions……….……….54 Recording vouchers for salary deductions of workshop divisons……….…....55 Recording vouchers for business

The urgency of the topic

Leadership in resource management directly impacts workers' jobs, living standards, and overall conditions The human factor is crucial in the production and business processes of any organization Salary plays a vital role in distributing newly created value and significantly enhances workers' physical and social well-being Effective labor organization and fair compensation are essential to recognize the contributions of employees.

Salary is a primary concern for employees as it serves as their main source of income to support themselves and their families For private enterprises, effective labor and wage policies are crucial for competitive strategy; a well-qualified workforce and fair compensation can enhance labor productivity, reduce production costs, and strengthen market presence Additionally, wages play a vital role in the distribution of the gross social product, contributing to a stable life for employees, which in turn fosters a healthy cultural life and social order.

Salary plays a crucial role in the livelihood of workers and is a key factor in effective personnel management The timely determination of wages is essential for maintaining high operational efficiency within a company Delays or increases in salary can significantly impact various aspects, including production capital, human resources, product quality, and overall business performance Consequently, enhancing employee income is a primary objective in socio-economic development strategies, and implementing a suitable salary policy is vital for business success Therefore, establishing an effective salary structure is critical, necessitating a methodical approach to salary calculation that minimizes costs while improving employee welfare and company performance.

During my internship at Tien Dat Company, I focused on payroll accounting and salary management to ensure that employees are fairly compensated for their hard work and dedication This experience highlighted the importance of protecting workers' rights and recognizing their contributions to the organization.

Research objectives

Understanding the principles behind wages and salary deductions is essential for accurate accounting in businesses This involves a thorough reflection of actual wage calculations and deductions in accordance with employee salaries Furthermore, it is important to assess current practices and suggest strategies to enhance the accounting processes related to wages and salary deductions within enterprises.

3 Object and Scope of the study

Payroll accounting and payroll deduction at Tien Dat Wood Technology Joint Stock Company

Scope: ãResearch space: Tien Dat Wood Technology Joint Stock Company ã Research period:

 UImport related documents at Tien Dat Wood Technology Joint StockCompany

 Methods of description and analysis.

5 The layout of the thesis

The content of the topic includes 3 chapters:

Chapter 2: accounting payable account and payroll duduction in Tien Dat wood Technology Joint Stock Company

Company name: Tien Dat wood Technology Joint Stock Company or TIENDAT FURNITURE CORPORATION.

Address : QL 1A, district 7, Bùi Thị Xuân ward, Quy Nhơn city, Bình Định province

1 History of Tien Dat wood Technology Joint Stock Company.

June 1999 Tien Dat Furniture Corporation (former: Tien Dat Company

Founded by Mr Lap, Do Xuan Main trades: Import/ Export furniture products, furniture handicrafts Address: Area 3, Quang Trung Ward, Qui Nhon City Start-up capital: 120.000 USD.

July 2001 New processing and manufacturing factory was built in Phu Tai

Industrial Zone, QuyNhon City, industrial scale production with lots of machines, producing lines, modernize equipments (Factory

1) Upgrade the output capacity from 30 cont 40'/month to 80 cont 40'/month (The Outdoor Production Factory) Adding the Trading Carton Productions and Mobiles Transportation as the new profession branches.

Continue investing, expanding, we had built the second factory in Area 7, Bui Thi Xuan Ward, QuyNhon City, with the total area is

10 hectares (Factory 2) Thanks to this expanding, we improved the output capacity of our factory to 200 cont 40'/month And we re-new our charter capital to 2.8 millions USD.

In June 2007, Tien Dat Furniture Corporation underwent a renaming and embarked on a journey of continuous investment and expansion The company is set to launch a new indoor furniture factory in April 2009, following the establishment of a wicker factory that began operations in October 2008.

Performing all procedures to privatize the company, prepared for participation into stock market end 2008.

- Manufacturing, exporting, trading wood furniture.

- Constructing,trading, renting accomodation, office, warehouse.

- Constructing civil and industry architectural project.

Main business line - wooden furniture and exporting carton ( outdoor and indoor furniture)

Planning department Tecnical department Materials department

Tien Dat furniture corporation organize the apparatus according to the online model, the function of implementing a policy and headed by the director.

Chairman of the Board of Directors:

- Taking responsibility before law for all the production and business activities of the company

- Deciding the company’s policy and quality objectives Decide on the business strategy, scale and scope of the market as well as the company’s investment plan.

- Deciding on the organization, arrangement and personal arrangement.

- Directing the financial operations of the company.

- Mobilizing all resources to meet the needs of developing and implementing, quality management systems, implementing quality commitments for customers.

- Directing the operations of the departments and making the highest decisions about all activities of the company is also the final decision.

The financial department oversees post transactions and entries, ensuring that the company's general business activities are accurately recorded in accordance with the state's statistical accounting system Additionally, it collaborates with other departments to enhance production and business operations.

The company focuses on a direct revenue division, dedicated to identifying sources and markets while ensuring product quality for its clients.

The company utilizes a centralized accounting system, where all accounting tasks—including voucher creation, sorting, verification, bookkeeping, general accounting, and reporting—are managed exclusively by the general accounting department.

The chief accountant plays a crucial role in assisting the director with the organization and management of all accounting operations, including the analysis of economic statistics and cost accounting Additionally, they are responsible for overseeing the financial and economic affairs of the country, adhering to the powers and responsibilities outlined by current legislation.

The person who assists the head of the finance and accounting department, performing the functions required by the manager

Deputy accountant treasurer General accounting

Fixed assets accounting and capital construction

To ensure accurate financial management, it is essential to record, reflect, and synthesize data on imports, exports, finished products, and various types of capital This includes determining profits and managing payments to banks and customers Additionally, maintaining detailed financial statements, such as balance sheets, income statements, and cash flow statements, is crucial Prior to the director's approval, it is vital to verify the accuracy and truthfulness of the company's reports.

Effectively tracking debtor receivables is essential for timely reporting of outstanding debts It is important to maintain accurate records of contract liquidation once agreements with customers are fulfilled Additionally, proactive measures should be taken to follow up on overdue debts and develop strategies for addressing bad debt situations.

Payroll of social insurance and allowances, allowances, salary distribution and social insurance for employers.

Making daily delivery notes and regularly compare according to the quantity with the products delivery departments.

Effective accounting practices for sales revenue involve verifying invoice accuracy against contracts and comparison records to ensure timely and precise sales invoicing Additionally, it is crucial to monitor customer debts closely, actively pursuing collections to prevent overdue accounts from accumulating.

Ensure the accuracy of your declaration data and complete your monthly tax return by verifying the figures in your accounting books Identify any discrepancies in the tax returns and address their causes promptly for effective resolution.

- making tax finalization according to regulations and make report at the request of tax

- Control reasonable and valid documents before transfering money At the end of the week, month and quarter, you must compare with relevant department.

- check and compare with the bank about the original documents Open detailed book for each bank, according to each deposit amount.

 Fixed assets accounting and capital constructions

Monitoring the fluctuate of fixed assets, track the increase or decrease of capital construction, make reports related to capital investment according to regulations.

Recorded day by day Recorded in the end of month

Table 3 The diagram of accounting book recording process in the form of book entry vouchers

Every day, accountants review accounting vouchers or summary tables to create entry vouchers for recording in the accounting books These entry vouchers are then documented in the register of book entry vouchers, followed by recording in the ledger After utilizing these vouchers, detailed accounting records and cards are updated accordingly.

At the end of each month, all economic and financial transactions recorded in the book entries are summarized, detailing the total debits and credits along with the balances of each ledger account This information is then used to prepare the balance sheet.

After reconciliation, the data recorded on the general ledger and the summary table will be used to prepare the financial statements

The fiscal year in the company commences on 01 January and ends on 31 December. The currency used for reporting purposes is Vietnamese Dong

The Company applies the accounting system in accordance with Circular 133/2016/ TT-BTC of the Minister of Finance.

Inventory = (End of period + Import in period) - Export in period Inventory valuation method: Weighted average.

Inventory accounting method: Regularly declare.

Tangible fixed assets are depreciated using the straight-line method, allowing for the systematic allocation of their cost over their estimated useful lives, in accordance with Decision No 206/2003/QD/BTC dated December 12.

2003 by the Ministry of Finance.

CHAPTER 2: ACCOUNTING PAYABLE ACCOUNT AND PAYROLL DEDUCTION IN TIEN DAT WOOD TECHNOLOGY JOINT STOCK COMPAYNY

To effectively manage labor accounting, an accountant must first record the total number of employees across all workshop departments and monitor their adherence to labor discipline The primary documentation used for this purpose is the timesheet, which is organized for each room and production team, detailing the working days and days off for each employee At the end of each month, the completed timesheets are submitted to the payroll staff to compile working hours and calculate salaries for each department, production team, and individual employee.

As of October 30, 2019 the whole company has 1274 employees Statistics of the staff of the whole company as of October 30, 2019 (Trich data source Department of Administration).

Number Departments Number of employees

The company continuously recruits seasonal workers to timely meet the needs of production and business when there are many orders.

The company enhances its vocational training by integrating theoretical knowledge with practical applications, thereby improving employee skills and adding value to the organization This training program is designed for both employees and managers, ensuring that all levels of the workforce benefit from the connection between theory and real-world scenarios.

2.2.1 Concept, meaning of salary, wages.

Wage is the monetary expression of the value of labor that the employee spent in the production, business process and is paid according to the final labor result.

Methodology of the study

 UImport related documents at Tien Dat Wood Technology Joint StockCompany

 Methods of description and analysis.

The layout of the thesis

The content of the topic includes 3 chapters:

Chapter 2: accounting payable account and payroll duduction in Tien Dat wood Technology Joint Stock Company

overview

Accounting for salary payable and payroll duduction in Tien Dat

Labor management

To effectively account for labor, accountants must first document the total number of employees across all workshop departments and accurately assess employee usage and adherence to labor discipline The primary documentation used for labor accounting is the timesheet, which is organized for each room and production team, detailing the working days and days off for every employee At the end of each month, these timesheets are submitted to the payroll staff to compile working hours and calculate salaries for each department, production team, and individual employee.

As of October 30, 2019 the whole company has 1274 employees Statistics of the staff of the whole company as of October 30, 2019 (Trich data source Department of Administration).

Number Departments Number of employees

The company continuously recruits seasonal workers to timely meet the needs of production and business when there are many orders.

The company enhances its workforce's skills through a blend of theoretical and practical vocational training, benefiting both employees and managers This approach not only elevates individual capabilities but also adds significant value to the enterprise by aligning theory with real-world applications.

Organization of accounting salary

2.2.1 Concept, meaning of salary, wages.

Wage is the monetary expression of the value of labor that the employee spent in the production, business process and is paid according to the final labor result.

The employee's salary, as stipulated in the labor contract, is determined by mutual agreement between the employer and employee, reflecting labor productivity, quality, and efficiency Importantly, the salary must comply with legal standards, ensuring it is not less than the regional minimum wage set by the state, as outlined in Article 55 of the Vietnamese Labor Code.

The salary of employees is determined on two factors: quantity and quality of each person Wages directly related to the realization of employees' personal interests.

Wages are the main source of income for workers, businesses use wages as economic leverage to encourage the spirit of labor, as a factor to promote labor productivity.

In addition to the salary based on quantity and quality, employees also enjoy other amounts such as bonuses for technical innovation, bonuses for increasing labor productivity, subsidies,

Effective labor and wage management is crucial for successful production and business operations A well-structured approach to labor and salary accounting not only facilitates orderly labor management but also motivates employees to adhere to labor discipline This, in turn, enhances labor productivity and provides a solid foundation for accurate salary calculations based on the principle of labor distribution.

Basis for comparison Salary Wage

Meaning A fixed pay that an individual draws for the work done bt him on an annual basis

A variable pay that an individual draws on the basis of hours spent in completing the certain amount of work

Skills Skilled personal Semi-skills or unskilled

Type of cost Fixed Variable

Rate of payment Fixed rate Wage rate

Paid to whom Employees Labor

Nature of work Administrative- office work

Employers are required to deduct a specified percentage from employees' salaries to create funds mandated by regulations, ensuring the protection of workers' interests These salary deductions are in accordance with the country's salary regime.

The Social Insurance Fund (SI) is a collective contribution from both employees and business owners, deducted from salaries, aimed at providing financial support during various life events This fund is utilized to replace wages for employees during periods of illness, maternity leave, or work-related accidents, as well as to offer pension payments to retirees and survivor benefits Additionally, it provides allowances for employees facing health issues, maternity, or occupational diseases, ensuring a safety net for the workforce.

The Health Insurance Fund (HI) covers medical examinations, treatments, hospital fees, and medications for employees during sickness and childbirth The contribution rate is set at 4.5% of the total basic salary, with 3% accounted for by the employer as a production and business expense, while 1.5% is deducted directly from the employee's salary.

- Trade union budget (TUB): used to spend on union activities The deduction rate is 2% of the actual salary, fully calculated in the cost of production and business.

To reflect the payment situation of salaries, social insurance, health insurance, and trade union accounts, the main accounting accounts are used as follows:

- Account 334: Payable to employees (employees)

- Account 338: Other payables or receivables

Account 338, titled "Payable and Other Payables," is utilized to record liabilities owed to legal agencies, organizations, social entities, and superiors related to trade union funds, social insurance, health insurance, and salary deductions mandated by court decisions.

- Exciting trade union budgets, health insurance, social insurance, unemployment insurance as prescribed

- Total revenue received in advance arising in the period

- Value of excess assets awaiting resolution

- The paid, paid is greater than payable, refunded payable payable and excess property value awaiting resolution

(child support for divorce, illegitimate child custody, court fees, ) the value of excess assets awaiting resolution , temporary loans, collateral, short-term deposits, collections on behalf of, custody

Structure and contents reflecting Account 338:

Table 4: Taxes and other payable to State Budget

Account 338 is detailed into the second level accounts as follows:

Each month, the accountant compiles the salary payable for each employee across various sectors, including production, business, and services This process involves calculating deductions for social insurance, health insurance, and occupational health insurance in accordance with established regulations The department then summarizes the total payable salary and the corresponding deduction rates for social insurance, health insurance, and trade union budgets, which are reflected in the salary distribution and deduction sheets.

- Amounts paid to legal authorities

- Transfer of advance received revenue into corresponding sales revenue for each period

Overpaid, overpaid or overpaid amounts

2.2.3 The rate of salary deduction

Decision No 595/QD-BHXH outlines the insurance deduction rates based on salary levels for contributions to social insurance (SI), health insurance (HI), unemployment insurance (UI), and trade union budgets (TUB).

According to Decision No 595 / QD - BHXH applied from June 1, 2017:

Salary level paid for SI, HI, UI,TUB :

From January 1, 2016, to December 31, 2017, the salary level for compulsory social insurance payments is determined by the salary and salary allowances outlined in Clause 1 and Point a of Clause 2, Article 4 of Circular No 47/2015/TT-BLDTBXH.

Starting January 1, 2018, the monthly salary for compulsory social insurance is determined by the salary level specified in Article 4, along with any allowances and additional payments outlined in Point a of Clause in Circular No 47/2015 issued by the Ministry of Labor, War Invalids, and Social Affairs.

Thus, from June 1, 2017, the external employer pays 21% of the required amounts to pay an additional 0.5% of occupational accident and disease insurance.

2.2.4 Function and value of payroll deduction

-The function of regenerating the labor force:

Re-employment in business is fundamentally linked to employee remuneration through salaries The labor force is a historical construct that is constantly evolving and improving, emphasizing the need for a competitive salary to attract and nurture new talent.

Payroll deduction Deducted to the cost of business

The primary objective of any business is to maximize profitability, which can be achieved through the effective and artistic management of production and operational elements Employers need to oversee and evaluate employee performance based on established plans, ensuring that compensation aligns with productivity to yield optimal results Consequently, labor management must focus on maintaining strict standards regarding both the quantity and quality of work to ensure employees are compensated fairly.

Wages are crucial for economic stability and growth, as a competitive salary encourages employees to accept positions regardless of location When salaries are appropriately compensated, they attract a skilled workforce and facilitate efficient coordination across various sectors and regions in the production process.

Salary transcends mere economic considerations and benefits, as it also serves as a significant social issue closely linked to the macroeconomic landscape of a country Consequently, various factors influence salary levels.

- Group of factors belongs to the enterprise: the company's policy, financial capacity, organizational structure, cultural atmosphere of the business.

- Group of factors in the labor market: the relationship of supply and demand in the market, the level of salary costs, living expenses, national income, economic and legal situation

- Group of factors belongs to employees: quantity and quality of employees, working years, work experience and other relationships.

- Group of factors belongs to the work: the amount of labor wasted in the working process, labor intensity, labor productivity.

2.2.6 The salary system by level: the salary system applied by workers Salary ranks are built on quantity and quality of labor It can be said that the salary level system aims to determine the quality of labor,compare the quality of labor in different professions and in each profession At the same time, it is possible to compare strenuous, unhealthy conditions, with normal working conditions The salary level system has a very positive effect, it adjusts the salary between professions appropriately, it also reduces the average of work, thoroughly realizes the view of distribution in labor.

Table of salary coefficients of the accounting department at the time of October 2020

Name Titles Basis salary coefficient

Phan Thị Thu Dung Chief accountant 4.98

Nguyễn Thị Nga Deputy 4.65 Đài Xuân Thái Staff 3.00

At the company, there is only 1 allowance, which is a responsibility allowance.

Example: Salary calculation for part-time employees of Mrs, Phan Thị Thu Dung, Head of the administrative department of the company Her salary coefficient is 4.98.

Based on the timesheet, your working day is 26 days In fact, Mrs Dung's actual time-based salary is: 34,860,000 x 26/26 = 34,860,000 VND.

Gross salary and net salary

Gross salary refers to the total income an employer agrees to pay an employee before any deductions This amount does not account for mandatory contributions such as social insurance, health insurance, personal income tax, unemployment insurance, or trade union fees.

Net salary refers to the amount an employee takes home after mandatory deductions Employers are required to formalize the employment relationship through a labor contract, which outlines the terms of wage payment based on mutual agreement Additionally, the income specified in the labor contract serves as the foundation for calculating social insurance contributions.

Net salary= Gross salary - Deductions (social insurance, health insurance,personal income tax, etc.)

* General accounting chart of salaries payable to employees

Table 5: salariy payable to employees

Welfare

Monthly salary and social insurance calculations in an enterprise are based on labor accounting vouchers and state-issued policies regarding labor regimes, salaries, and social insurance These calculations can be managed by an operator accountant, but the accounting department must verify them before processing payments Alternatively, the accounting department can handle all calculations and social insurance support for the entire organization.

Salary payment for employees actual paid leave payable to employees

Deduction of paid leave wages according to the plan

Collecting health insurance and trade union budgets for employees

Social insurance must be paid to employee

Deducting fines, compensation and advanced

Salary and other income have to pay to salaries, bonuses and social insurance benefits payable to each employee, the accountant uses the following documents:

A salary payment sheet serves as a crucial document for processing employee salaries and allowances, providing a foundation for payments in production and business units It also facilitates the verification of salary payments and aids in labor wage statistics Additionally, the payroll includes details on paid leave, income tax withholdings, and any deductions from employee salaries.

The company will establish annual holidays based on its business plan, offering organized trips for employees to relax and strengthen their relationships with colleagues.

- Birthdays for employees: Birthdays are a very meaningful day for employees and companies to understand that The management will give employees a small gift worth 200,000 with the congratulations.

At 36 Company, we prioritize employee well-being by ensuring a supportive work environment, which includes taking responsibility for staff lunches To promote a healthy work-life balance, the company provides a monthly lunch allowance of 550,000 VND for each employee.

Every afternoon, the company provides a light snack for staff, ensuring a refreshing break during the day Additionally, there are shelves stocked with clean cups, coffee, and nutritional powder, allowing employees to enjoy these amenities at their convenience.

The company prioritizes legal compliance by providing health insurance for employees, contributing 3% of their salary, while employees contribute 1.5% Upon signing their labor contract, employees can select a convenient hospital for medical services when needed.

Finalization in calculating personal income tax (PIT)

The Personal Income Tax (PIT) embodies the fundamental characteristics of taxation, including authority, enforcement, and strong legal foundations, rooted in economic principles It functions as a social obligation for taxpayers and employs a non-direct refund calculation method Beyond these general traits, the PIT also possesses distinct characteristics that set it apart within the tax system.

The Personal Income Tax (PIT) for self-employed individuals in Vietnam is a direct tax applied uniformly across a wide revenue range It encompasses all income-earning individuals, including domestic citizens and both permanent and irregular foreign residents generating income within the country All forms of income, regardless of their domestic or international origin, are subject to taxation, significantly enhancing the potential for revenue generation for the State budget.

PIT, or Personal Income Tax, is closely linked to the social policies of nations While some advocate for a neutral PIT policy that avoids specific objectives, in practice, no country has fully detached PIT from broader societal policies, including public health benefits.

The Personal Income Tax (PIT) exhibits a high degree of neutrality in its impact on economic structure, showing minimal influence on economic changes Fluctuations in PIT rates, whether increases or decreases, do not significantly alter the underlying economic framework.

To effectively manage residential income, the state should implement both salary fund management and PIT declaration mechanisms While the accuracy of the salary fund may be questionable, it serves as a foundational element for population income statistics within national research programs This approach facilitates the development of appropriate policies, particularly when adherence to legal and social regulations is enhanced.

The realization of social justice is significantly influenced by various factors that determine individual income, including worker abilities, qualifications, job positions, and property rights However, these factors vary widely among individuals, leading to disparities in income levels across different people.

The disparity between the rich and poor is a significant driver of societal inequality To address this challenge, nations have implemented various strategies, with Personal Income Tax (PIT) emerging as an effective mechanism to reduce the income of high earners and promote social equity.

2.5.3 Personal income tax law in VietNam

PIT payers include resident individuals who have taxable income both within and outside Vietnam, as well as non-resident individuals with taxable income generated within Vietnam To qualify as a PIT payer, individuals must meet specific criteria related to their residency status and the source of their income.

+ Be present in Vietnam for 183 days or more in a calendar year or calculated for 12 consecutive months from the date of arrival in Vietnam

+ Have a regular residence in Vietnam, including a registered place of permanent residence or a house that is leased to live in Vietnam under a term lease contract.

Non-resident individual is a person who does not meet one of the above conditions.

PIT includes the following types of income:

- Incomes from production and trading of goods and services

- Incomes from independent practice of individuals who have a license or practice certificate in accordance with the law.

Incomes from salaries, wages, including:

- Salaries, wages and other payments Salary and remuneration characteristics;

The article discusses various allowances and benefits as mandated by law, including incentives for individuals with meritorious services in national defense and security, as well as allowances for hazardous occupations It highlights specific types of allowances such as regional, attraction, and unexpected difficulties allowances, along with those for labor accidents, occupational diseases, and childbirth or adoption Additionally, it covers benefits related to impairment of working capacity, lump-sum pensions, monthly survivorship allowances, severance pay, and job loss allowances under the Labor Code, alongside other social insurance benefits aimed at addressing social issues.

- Money received from joining business associations, boards of directors, supervisory boards, management boards and organizations.

- Other benefits received by taxpayers monetary or non-monetary

- Money, minus bonuses accompanying titles awarded by the State, bonuses inventions and inventions recognized by competent State agencies, bonuses for detecting and reporting illegal acts to competent State agencies

Incomes from inheritance are stocks, capital shares in economic organizations, business establishments, real estate and other assets that must be registered for ownership or use.

Taxpayers impacted by natural disasters, fires, accidents, or severe illnesses that hinder their ability to pay taxes may qualify for a tax reduction This reduction will correspond to the extent of the damage incurred but will not exceed the total amount of taxes owed.

Family deduction refers to the amount subtracted from taxable income prior to calculating taxes on income derived from business activities and wages for resident individual taxpayers This deduction consists of two main components.

+ The deduction level for the taxpayer is 4 million VND / month (48 million VND / year)

+The deduction level for each dependent is 1.6 million VND /month

- The deduction of family circumstances for dependents is determined according to the principle that each dependent only calculates a one-off deduction for the taxpayer , including:

+ Juvenile children, disabled children, incapable of working

Individuals with little to no income, including adult children in higher education, spouses who cannot work, and parents who are either retired or unable to work, may qualify for deductions related to charitable and humanitarian contributions Additionally, those without stable housing who directly contribute to taxes are also eligible for these deductions.

- Charitable and humanitarian contributions are deducted from pre-tax income for income from business, salaries and wages of taxpayers As resident individuals, including:

+ Contributions to organizations and establishments that take care of and nurture children in extremely difficult circumstances, the disabled, the elderly without support;

+ charity, humanitarian fund, study promotion fund

Example: Mr Manh works at decofi accounting company (long-term labor contract) in January 2019, Mr Manh has the following income:

- 13th month salary (Tet money): 6,000,000

Calculating the taxable income of Mr Manh: 19,000,000 + 1,000,000 + 6,000,000 26,000,000

Calculating taxable income: 26,000,000 - 3,600,000 (children) - 9,000,000 (individuals) -1,995,000 (insurance) = 11,405,000

Tax level TTaxed income / month

(million VND) Tax (%) The formula for calculating the payable tax amount

Tax on income from salary, wages = taxable income from salary x tax level (20%)

Taxable income for non-resident individuals in Vietnam includes the total salaries and wages earned from employment, regardless of the payment location.

For example: Mr A is a Japanese person sent to a Vietnamese company to work for.

Mr A stays in Vietnam from January 1, 2018 to July 1, 2018 and does not have a temporary residence card In 2018, Mr A received the following 3 income sources:

- Salary for the representative job in Vietnam paid by the representative office in Vietnam: 150 million (1)

- Salary for the representative job in Vietnam paid by a Japanese company: 100 million (2)

- Salary for a job in Japan paid by a Japanese company: 300 million (3)

Mr A qualifies as a non-resident individual in Vietnam, having spent less than 183 days in the country and lacking a temporary residence card His taxable income is categorized as income derived from salaries and wages, specifically sourced from points (1) and (2).

- the income source that Mr A performs in Vietnam, irrespective of where he pays the income Therefore, the PIT that Mr A must pay in Vietnam is:

The tax period for non-resident individuals is specified as follows:

- Annual tax period applies to income from business; income from salaries and wages;

Income generation periods encompass various sources, including income from capital investments, capital transfers (excluding securities transfers), real estate transactions, and prize winnings.

Accounting of dedections in payroll of the employee ’leave of absence” (general

For wages paid to workers directly producing annual leave according to the regime.

Businesses may face challenges when the distribution of annual holidays across months is uneven, affecting product costs To manage this, they can pre-deduct vacation pay from their monthly production costs This process involves using account 335 for accrued expenses, ensuring accurate financial planning.

Actual expenses incurred in payables and adjustments at the end of the year.

Accrued interest is charged to the expenses of the related parties and end-of-year adjustments.

Account 3353: The fund for job losses and allowances.

When calculating the deduction in advance of the wage of production workers The accountant shall record:

Vacancies paid by actual production workers to pay:

The amount is deducted every month= Total number of actual hours of direct production workers x Rate of deduction of vacation pay

At the end of the calendar year, adjustments must be made if the deduction is less than the actual amount actually used Accountants make additional deductions:

In contrast, the accountant must adjust the cost reduction:

Complete salary system at Tien Dat wood Technology Joint Stock Company

In the office block, the timesheet (Table 7) is essential for labor classification and calculating the salaries of indirect office employees using a time-based salary formula It records the actual number of working days for each employee, providing accountants with a reliable foundation to establish payroll for their respective units.

Monthly deduction of monthly salary

Wages form leave must be pay for employee the time-based salary calculation formula, the accountant makes a salary payment sheet for the office department.

Calculating the salary and deduction for indirect officer Data on table 7.

For example : in 01/2021, Mr Nguyen Van Lan

Meal allowances : 435,000 VND, Phones : 290,000 VND

Basis working days: 24, working on Sunday: 5 (x2), working on holidays: 1 (x1)

Number of extra hours 84,1h,5125 days (x1.5)

Deductions : Social insurance + unemployment insurance : 14,000,000*10,5% 1,470,000 VND

- standard deductions : 11,000,000 VND Total deductions : 16,870,000 VND

Personal income tax payable : 173,721 VND

The net salary of Le Chi Tam in month is: 27,337,043 - 1,470,000 - 173,721 +(290,000 + 435,000) = 26,418,322 VND

Based on the payroll table of office department ( account receivable from employee - 10,5%)

Based on the payroll table of office department ( Accounting corporate insurance money is included in expenses 21.5%)

Pay personal income tax into the state budget

Accounting salary and shift pay into expenses

2.7.2 Accounting of salaries, bonuses, allowances, salary deductions for indirect departments ( workshop divisions)

In the event of workshop division, the timesheet for the indirect department's salary is calculated using the same time-based salary formula as the office department This allows the salary accountant to determine the salary payments for each employee based on their working days However, unlike the office department's timesheet, the indirect department does not account for personal income tax, as their taxable income may not reach the threshold for taxation.

Calculating the salary and deduction for factory leader Data on table 8.

For example : in 01/2021, Mr Nguyen Huu Hong

Meal allowances : 435,000 VND, Phones : 0 VND

Standard salary : (basic salary / 26) = 307,692 VND

Basis working days: 25, working on Sunday: 4 (x2), working on holidays: 1 (x1)

Number of extra hours 69h=8,625 days (x1.5)

Deductions : Social insurance + unemployment insurance : 8,000,000*10,5% 840,000 VND

Total wages after deductions: 14,442,293 - ( 1,230,769) - ( 1,317,208 ) - ( 435,000 ) 11,025,385 VND

Personal income tax payable : 0 VND

Based on the payroll table of workshop department ( account receivable from employee - 10,5%) Debit 334 3,990,000

Based on the payroll table of workshop department ( Accounting corporate insurance money is included in expenses 21.5%)

Accounting salary and shift pay into expenses

2.7.3 Accounting of salaries, bonuses, allowances, salary deductions for factory workers

In production workshops, enterprises implement a daily unit price contracting system for workers, with average daily wages fluctuating around 200,000 VND Overtime work is compensated at a rate of 150% of the standard daily wage.

Due to the employee's salary falling below the minimum threshold for personal income tax, the company's employees are only required to contribute to social insurance and unemployment insurance, which totals 10.5% For a clearer understanding of this salary structure, let’s examine the earnings of a factory worker.

The factory director categorizes and grades worker salaries to ensure compensation aligns with their skills and capabilities This classification system is exemplified in the data presented in tables 10 and 11.

Table 11: level of salary based on flat wages

Calculating the salary and deduction for factory worker Data on table 9.

For example: in 01/2021, Mr Nguyễn Thái Bản

Clock cards: 37,5 - basis working days : 23 days (1)

- working on holidays: 0 days Administrative works: 26 days ( over 25 days can receive attendance allowance. Each day is 5000 VND)

Welfare: - over strandard time wage : [(11,5*0,5)+3]*219,562=1,921,164 VND

Deductions: - social insurance = monthy wages * 10,5%= 8,233,561 * 10,5%864,524 VND

Based on the payroll table of assemble department ( accounting for insurance receivable from employees)

Accounting corporate insurance money is included in expenses

Accounting salary payable for employees:

In manufacturing companies, employees typically receive a standard salary, while leaders' salaries fluctuate based on product output Some companies require a minimum number of working days for employees to qualify for full promotions At Tien Dat Company, for instance, each employee must complete 25 working days under the supervision of a factory manager to be eligible for promotion.

Flat wage payment is utilized for direct production and technical workers, where company representatives at the construction site establish contracts to assign workloads based on worker needs and the construction team's capacity These contracts outline the contract value, labor unit price, and performance salary for the mechanics involved in the project.

For example, Nguyen Tien Luong, a factory leader of assemble divisons The data on table 13.

With the information show in the timesheet, he is just working 24 days and not enough to receive full welfare.

Calculate how much money responsibility that group leader can get.

Total promotion that worker can get

Calculating the salary and deduction for factory leader Data on table 9.

For example: in 01/2021, Mr Nguyen Tien Luong

Clock cards: 36 - basis working days : 20 days (1)

- working on holidays: 0 days Administrative works: 24 days ( over 25 days can receive attendance allowance. Each day is 5000 VND)

Welfare: - over strandard time wage : [(12*0,5)+4]*197,000=1,970,000 VND

- responsibilities/ welfare based on product produce : 174,182 + 116,112 290,304 VND

- social insurance = monthy wages * 10,5%= 7,092,000 * 10,5%= 744,660 VND Total salary: = 7,092,000 + 1,970,000 + 540,000 + 290,304 - 744,660 = 9,147,644 VND

2.7.4 Accounting of salaries, bonuses, allowances, salary deductions for indirect departments ( sales divisions)

- Ensure that goods at the department must be full: code, type, specifications

- Belonging to all the items on sale (old and new) Good grasp of product skills:origin, materials, colors, products, designs, features, packaging, customer service.

To ensure efficient inventory management, employees should assess the inventory levels and consumption rates of each item to create an order list This list should then be submitted to the store manager for approval before reporting to the company for procurement It is essential to maintain a proactive approach to ordering, with a minimum frequency of once per week.

- Inventory: Counting the quantity by code, mod in each department and summing up the total inventory Always ensure accuracy and honesty in inspection.

To enhance customer experience, staff should consistently be available in the display area to assist with product selection It's essential to monitor the consumption rate of each item and provide detailed inventory reports every two days.

Returns are processed based on customer feedback, consumption trends, and inventory duration Sales staff compile a list of unsuitable products for return, including defective, broken, dirty, unpopular, or slow-selling items They collaborate with the head store to finalize the return list and report it to the company Each return is overseen by the channel manager, with the technical department conducting a thorough inspection before storage If defects are deemed irreparable, the payout process is initiated, which must occur no more than twice a month.

Staff members are responsible for preserving goods by ensuring that products remain clean and well-maintained They must guide customers in properly viewing and inspecting items Additionally, any instances of intentional damage or theft should be promptly reported to the store manager.

Calculating the salary and deduction for sale division Data on table 14.

For example : in 01/2021, Mr Nguyen Ngoc Hoa

Standard salary : (basic salary / 26) = 269,231 VND

Basis working days: 23,working on Sunday:5 (x2), working on holidays: 1 (x1)

Number of extra hours 73h= 9,125 days (x1.5)

Deductions : Social insurance + unemployment insurance : 7,000,000*10,5% 735,000 VND

Total wages after deductions: 12,838,953 - ( 735,000 ) + ( 420,000 ) = 12,523,942 VND

Taxable income : 12,523,942 - ( 0,5*extra hour) - ( Sunday) - ( meal)

= 9,529,421 VND Personal income tax payable : 0 VND

Based on the payroll table of sales department ( account receivable from employee - 10,5%)

Based on the payroll table of sales department ( Accounting corporate insurance money is included in expenses 21.5%)

Accounting payroll and meal allowances into expenses

2.7.5 Calculating social insurance benefits for employees

Tien Dat Company adheres to state policies by providing financial support to employees during sickness and maternity leave The company’s accountant processes social insurance allowances based on hospital documentation, calculating the allowance slips according to the employees' basic salaries and applicable rates.

Calculating SI benefits for Nguyen Trung Hieu Data on table 15.

Example 1: Mr Nguyen Trung Hieu, an employee of the technical department, takes

Mr Hieu, who took 15 days off sick, had a monthly salary of 6,187,500 VND prior to his leave He is eligible for a social insurance allowance amounting to 75% of his previous month's salary This results in a daily benefit of 178,485 VND, calculated as (6,187,500 VND / 26 days) x 75%.

Total amount of benefits: 178,485 x 15 = 2,677,275 VND.

2.7.6 Accounting of salaries, bonuses, allowances, salary deductions for outsourced staffs

Income-paying organizations and individuals are required to withhold a 10% tax on wages, remuneration, and other payments to resident individuals This applies to those who either do not have a labor contract or have a contract lasting less than three months, provided their total income payment is two million VND (2,000,000 VND) or more per payment.

Calculating PIT for workers from outside company Data on table 16.

For example, Mr Tran Huu Sinh, Tax identification number: 8102156265

Type of income and work: fix the air- conditioner system of the company and receive flat wages.

Amount of personal income tax: 4,100,000 VND

Amount of income received by individual : 36,900,000 VND

Accounting for paying salary for worker from outside:

Paying salay for worker fix the air-conditioner

Pay personal income tax into the state budget

Evaluation and recomendation

Evaluation

3.1.1 In termsof the accounting work.

During my internship at Tien Dat Wood Technology Joint Stock Company, I applied my university knowledge to real-world tasks, gaining valuable lessons in management and accounting I observed that effective organization and management of production and business operations significantly enhance overall efficiency This approach not only maximizes individual potential but also contributes to the continuous growth of business processes, resulting in increased capital, revenue, and profit.

The accounting structure of Tien Dat Wood Technology Joint Stock Company is efficiently organized to match its production and business scale Each accountant is assigned roles that align with their skills, utilizing specific tools for their tasks This clear division of responsibilities ensures comprehensive and accurate recording of economic transactions Additionally, the company prioritizes the training and development of its accounting staff, resulting in a knowledgeable and experienced accounting team.

The company employs a general journal accounting system, which aligns well with its production and business scale, streamlining accounting tasks and preventing duplicate entries while ensuring consistency between general and detailed accounting Regular and continuous bookkeeping is maintained, with accounting vouchers updated promptly and organized for efficient circulation among departments, facilitating easy verification and comparison of records This approach enables the swift and accurate preparation of financial statements.

3.1.2 In terms of salary accounting and salary deductions

Salary plays a crucial role in the lives of employees, as it constitutes the primary source of their income Additionally, it serves as an economic incentive that boosts motivation and fosters enthusiasm for work, ultimately enhancing employees' engagement with their job performance Consequently, accurate salary accounting is essential.

The accounting practices related to wages and salary deductions at Tien Dat Wood Technology Joint Stock Company play a crucial role in the company's operational success After conducting thorough research on the company's current accounting methods, I have formulated several observations based on foundational theories and knowledge acquired during my studies.

Accurate and consistent salary calculations are essential for maintaining integrity in payroll processes throughout the year Utilizing a straightforward salary calculation

Effective human resource management involves stringent oversight of timekeeping and labor statistics to maintain fairness among employees Social insurance benefits for departing employees are meticulously monitored, requiring complete documentation with necessary signatures from relevant departments before payment is processed Each case is carefully evaluated to determine the appropriate social insurance entitlement rate.

Vouchers must comply with regulations, featuring complete signatures and ensuring accuracy without any alterations The collection and management of these documents are conducted meticulously and systematically, facilitating both calculations and testing when necessary.

Accountants rely on timesheets from various departments to track employee salaries based on actual working days each month However, these timesheets only reflect the number of days worked and days off, failing to account for tardiness or the quality of work As a result, employee salaries are not linked to their performance, leading to a lack of motivation and a tendency to adopt a minimal effort mindset, focusing solely on meeting the required workdays rather than prioritizing quality and productivity.

The business's timesheet lacks a scientific approach to accurately track the number of days off eligible for social insurance, resulting in inefficiencies during salary calculations.

The company has not implemented advance salary deductions for employee leave, leading to inconsistencies in salary calculations and product costing, particularly with unexpected increases in vacation wages To address this issue, it is essential for the company to establish a systematic and efficient approach to advance vacation pay, ensuring that it does not negatively impact other financial outcomes.

- Establish a job loss reserve fund to improve the quality of labor resources.

Recommendation

In a market economy, timely and accurate accounting information is crucial for enterprises Accounting plays a vital role in gathering, processing, and delivering essential information to management Therefore, it is important for each business to organize its accounting practices in a systematic and efficient manner, utilizing advanced accounting methods that align with its specific management needs and characteristics.

Effective wage and deduction accounting is essential for employers as it provides crucial insights into labor costs and overall business expenses By organizing wage accounting and salary deductions efficiently, companies can enhance their operational effectiveness and make informed financial decisions.

Based on an analysis of the theoretical foundations and current wage practices at Tien Dat Company, I propose several solutions to enhance the remuneration system at the organization.

Solution :Advance deduction vacation pay.

The company currently does not provide advance vacation pay for production workers, which is not justifiable Vacation pay should be deducted based on the previous year's allocation, as this affects product pricing and can lead to price volatility Typically, vacation pay deductions occur in year N for leave taken in year N + 1, ensuring minimal fluctuations that uphold the principle of cost accruals This is particularly crucial for construction firms, where package salaries for products require careful deductions of leave pay, as employees are compensated according to the contractual working day unit price, necessitating adjustments when leave is taken.

To effectively manage vacation pay deductions, companies must budget for them in advance Implementing a systematic approach for calculating allowable employee allowances is essential, utilizing a specific formula to ensure accurate deductions.

In which: rate quoted in advance When deducting the leave wages of the direct production workers, the accountant shall record:

When calculating the actual leave pay to be paid to the direct accountant, the following accounts shall be recorded:

Dr 622- Direct labor costs (if payable amount is greater than accrued amount)

Dr 335- Accrued expenses (accrued amount)

Cr 334- Payable to staff (Total salary payable)

Cr 622- Direct labor costs (If the payable amount is less than the accrued amount)

Rate of deduction of salary for the leave of workers directly engaged in production

= Main salary to be paid for workers directly enagaged in production in the month x rate of accrued

Total salary allowances planned in the year of direct production workers

Total main salary planned in the year of direct production workers

Effective payroll accounting management is crucial for businesses, as it directly impacts both productivity and human resource management Implementing a professional and objective wage organization that aligns with the unique characteristics of each enterprise is essential for developing a tailored salary policy Furthermore, modernizing the accounting management system enhances production efficiency and maximizes employee potential As an intern, I recognize my limited knowledge and experience, particularly regarding the complexities of salary issues Therefore, I welcome feedback and constructive criticism from both my teachers and colleagues to improve my understanding and successfully complete this project.

1 Viện nghiên cứu phát triển Tp HCM, Th.S Nguyễn Trúc Vân.

2 Kế toán doanh nghiệp 2, Bộ Tài Chính.

3 Thông tư 200/2014/TT-BTC ban hành ngày 22/12/2014 của Bộ Tài Chính hướng dẫn Chế độ Kế toán Doanh nghiệp.

Table 7: indirect department- office divisions

Table 8: indirect department- workshop divisons

CÔNG TY CPKN GỖ TIẾN ĐẠT

BẢNG CHẤM CÔNG THÁNG 01/2021 (từ 01/01 đến hết 31/01/2021)

BỘ PHẬN: TỔ LẮP RÁP CÙM

Côn g chí nh PM g ca Tăn PM

Nội dung phép CN tên ký Ghi chú đau+hiế Ốm u hỉ+

6 300022 01 Lương Văn Miền 28.0 11.3 28.0 11.3 39.3 AB AB AB - - -

* Công chốt từ ngày 01/01 đến hết ngày 31/01/2021 Tổ trưởng kiểm tra quân số và cho công nhân tổ mình ký vào để xác nhận ngày công trong tháng 4

*BQĐ,BGĐ xếp loại bậc lương theo căn cứ ngày trong tháng, đúng theo QUY ĐỊNH TĂNG GIẢM LƯƠNG ban hành ngày 20/06/2015 Ý KIẾN CỦA PHÂN XƯỞNG:

Tiến Đạt, Ngày 01 tháng 02 năm 2021.

BGĐ CTY BGĐ NM3 BQĐ PX TỔ TRƯỞNG TỔNG HỢP

Table 13: promotion from product that leader can get

Table 14: indirect department- sales divisions

Công ty cổ phần kĩ nghệ gỗ Tiến Đạt

BẢNG ĐỀ NGHỊ THANH TOÁN TIỀN BHXH THÁNG 12/2020

STT Họ và tên Sổ

Thờigian đóng Đơn đề nghị Tổng số tiền trợ cấp Cơ quan bảo hiểm duyệt Tổng số tiền trợ cấp Ký nhận

Số ngày nghỉ Số ngày nghỉ

Trong kỳ Lũy kế từ đầunăm

Trong kỳ Lũy kế từ đầu năm

Kèm theo: 1 phiếu nghỉ hưởng BHXH, phiếu khám bệnh tại bệnh viện, giấy ra viện.

Cơ quan bảo hiểm: số người:1 người, Tổng số ngày: 15 ngày, số tiền: 2,677,275 đồng

Số tiền bằng chữ: Hai triệu sau trăm bảy mươi bảy nghìn hai trăm bảy mươi lăm đồng chẵn

Người lập biểu Giám đốc Kế toán trưởng Giám đốc BHXH

Table 15: social insurance benefits for employees

Table 16: certificate of PIT withholding

CHỨNG TỪ GHI SỔ SỐ

Loại chứng từ: 08 Các chứng từ khác v.v

TRÍCH YẾU GHI NỢ GHI CÓ

TK SỐ TIỀN TK SỐ TIỀN

Tổng hợp định khoản các chứng từ gốc thuộc loại chứng từ ghi sổ - số 01

Người lập biểu Kế toán trưởng

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 01

Loại chứng từ: 08 Các chứng từ khác v.v Ngày 31-07-2021 Đơn vị tính: đồng

STT Ngày ghi sổ CHỨNG TỪ

1 31/7/2021 1 31/7/2021 Tiền lương phải trả BP PX tháng 07/2021 6271

Tiền ăn ca BP PX -tháng 07/2021 6278

CHỨNG TỪ GHI SỔ SỐ CTGS : 02

Loại chứng từ: 08 Các chứng từ khác

Tổng hợp định khoản các chứng từ gốc thuộc loại chứng từ ghi sổ - số 02 334 3.990.000 338 3.990.000

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 02

Loại chứng từ: 08 Các chứng từ khác Ngày 31-07-2021 Đơn vị tính: đồng

1 31/7/2021 2 31/7/2021 Tiền BHXH phải thu của người lao động 334 3383 3.040.000

Tiền BHYT phải thu của người lao động 334 3384 570.000

Tiền BHTN phải thu của người lao động 334 3386 380.000

CHỨNG TỪ GHI SỔ SỐ CTGS : 03 Loại chứng từ: 08 Các chứng từ khác

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 03 Loại chứng từ: 08 Các chứng từ khác ngày 31-07-2021 Đơn vị tính: đồng

1 31/7/2021 3 31/7/2021 Trích BHXH theo tỷ lệ quy định vào CPDN 6271

Trích BHYT theo tỷ lệ quy định vào

Trích BHTN theo tỷ lệ quy định vào

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 04 Loại chứng từ: 08 Các chứng từ khác Ngày 31-07-2021 Đơn vị tính: đồng

1 31/7/2021 4 31/7/2021 Tiền lương phải trả BP VP tháng 07/2021 6421 334 67.942.596

Tiền ăn ca BP VP -tháng 07/2021 6278

MST: 4100 317 128 CHỨNG TỪ GHI SỔ SỐ CTGS : 06

1 31/7/2021 6 31/7/2021 Trích BHXH theo tỷ lệ quy định vào CPDN 6421 3383 6.300.000

MST: 4100 317 128 CHỨNG TỪ GHI SỔ SỐ CTGS : 07

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 07 Loại chứng từ: 08 Các chứng từ khác Ngày 31-07-2021 vị tính: đồng Đơn

1 31/7/2021 9 31/7/2021 Tiền lương phải trả BP BH tháng 07/2021 6411 334 22.352.308

Tiền ăn ca BP BH -tháng 07/2021 6278

CHỨNG TỪ GHI SỔ SỐ CTGS : 11 Loại chứng từ: 08 Các chứng từ khác Ngày 31-07-2021

CHỨNG TỪ GHI SỔ SỐ CTGS : 12 Loại chứng từ: 08 Các chứng từ khác Ngày 31-07-2021

Kèm theo 1 chứng Ngày tháng 07 năm 2021

Tiền BHYT phải thu của người lao động 334 3384 1.122.387

CHỨNG TỪ GHI SỔ SỐ CTGS : 13 Loại chứng từ: 08 Các chứng từ khác ngày 31-07-2021

CHỨNG TỪ GHI SỔ SỐ CTGS : 14 Loại chứng từ: 08 Các chứng từ khác ngày 31-07-2021

Tổng hợp định khoản các chứng từ gốc thuộc loại chứng từ ghi sổ - số

1 31/7/2021 14 31/7/2021 Tiền lương phải trả BP CN tháng 07/2021

Tiền ăn ca BP CN -tháng 05/2021 6278

Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH ngày 31-07-2021

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 01 Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH ngày 31-07-2021 Đơn vị tính: đồng

1 31/7/2021 01 31/7/2021 Chi trả tiền lương cho NLD VP tháng 07/2021 334 1121

Chi trả tiền lương cho NLD PX tháng

Chi trả tiền lương cho NLD BH tháng

Chi trả tiền lương cho CN tháng

CHỨNG TỪ GHI SỔ SỐ CTGS : 02 Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH ngày 31-07-2021

Tạm tính thuế TNCN VP tháng 07/2021

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS: 02 Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH ngày 31-07-2021 Đơn vị tính: đồng

1 31/7/2021 02 31/7/2021 Tạm tính thuế TNCN VP tháng 07/2021 3335 1121

Loại chứng từ: 08 Các chứng từ khác ngày 19-02-2021

Phải trả tiền lương thuê ngoài thi công chuyền sơn NM1+NM2

1 19/2/2021 22 19/02/2021 Phải trả tiền lương thuê ngoài thi công chuyền sơn NM1+NM2 6278

CHỨNG TỪ GHI SỔ SỐ CTGS : 070 Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH ngày 19-02-2021

BẢNG KÊ CHỨNG TỪ GHI SỔ SỐ CTGS:

Loại chứng từ: 02 Phiếu chi TM và tiền gởi NH 070 ngày 19-02-2021 Đơn vị tính: đồng

1 19/2/2021 070 19/02/2021 Chi thanh toán tiền thuê nhân công thi công phòng sấy chuyền treo

Người lập biểu Kế toán trưởng ÔNG TY CPKN GỖ TIẾN ĐẠT SỔ CHI TIẾT

KCN PHÚ TÀI TÀI KHOẢN 334 : PHẢI TRẢ CÔNG NHÂN VIÊN

MST: 4100 317 128 Luỹ kế từ đầu năm: ghi sổ Ngày số

DIỄN GIẢI ĐỐI ỨNG SỐ PHÁT SINH SỐ DƯ LŨY KẾ

Số Ngày TK C TIẾT NỢ CÓ NỢ CÓ

31-07 01 01 31-07-2021 Tiền lương phải trả BP PX tháng 07/2021 6271 NTROI 61,311,779 61,311,779

31-07 01 01 31-07-2021 Tiền ăn ca BP PX tháng 07/2021 6278 62788 1,966,500 63,278,279

31-07 04 04 31-07-2021 Tiền lương phải trả BP VP tháng 07/2021 6421 67,942,596 131,220,875

31-07 04 04 31-07-2021 Tiền ăn ca BP VP -tháng 07/2021 6278 62788 1,275,000 132,495,875

31-07 09 09 31-07-2021 Tiền lương phải trả BP BH tháng 07/2021 6411 22,342,308 154,838,183

31-07 09 09 31-07-2021 Tiền ăn ca BP BH -tháng 07/2021 6278 62788 855,000 155,693,183

31-07 14 14 31-07-2021 Tiền lương phải trả công nhân tháng 07/2021 622 NTROILR 96,408,570 252,101,753

31-07 14 14 31-07-2021 Tiền ăn ca công nhân -tháng 07/2021 6278 62788 5,346,000 257,447,753

31-07 01 01 31-07-2021 Chi trả tiền lương cho NLD VP tháng

31-07 01 01 31-07-2021 Chi trả tiền lương cho NLD PX tháng

31-07 01 01 31-07-2021 Chi trả tiền lương cho NLD BH tháng

31-07 01 01 31-07-2021 Chi trả tiền lương cho CN tháng 07/2021 1121 CTPT 93,897,860 17,229,720

31-07 02 02 31-07-2021 Phải trả tiền lương cho NLĐ VP tháng

31-07 02 02 31-07-2021 Phải trả tiền lương cho NLĐ PX tháng

31-07 05 05 31-07-2021 Tiền BHXH phải thu của người lao động 3383 2,880,000 10,359,720

31-07 05 05 31-07-2021 Tiền BHYT phải thu của người lao động 3384 540,000 9,819,720

31-07 05 05 31-07-2021 Tiền BHTN phải thu của người lao động 3386 360,000 9,459,720

31-07 10 10 31-07-2021 Tiền BHXH phải thu của NLĐ 3383 1,040,000 8,181,710

31-07 10 10 31-07-2021 Tiền BHYT phải thu của NLĐ 3384 195,000 7,986,710

31-07 10 10 31-07-2021 Tiền BHTN phải thu của NLĐ 3386 130,000 7,856,710

31-07 12 12 31-07-2021 Tiền BHXH phải thu của NLĐ 3383 5,986,065 1,870,645

31-07 12 12 31-07-2021 Tiền BHYT phải thu của NLĐ 3384 1,122,387 748,258

31-07 12 12 31-07-2021 Tiền BHTN phải thu của NLĐ 3386 748,258 -

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự do – Hạnh phúc

Hôm nay, ngày 01/07/2020, Tại Cty CPKN Gỗ Tiến Đạt, chúng tôi gồm có:

Công ty Cổ phần Kỹ Nghệ Gỗ Tiến Đạt, tọa lạc tại Quốc lộ 1A, KV7, P Bùi Thị Xuân, Quy Nhơn, Bình Định, cung cấp các sản phẩm gỗ chất lượng cao Để biết thêm thông tin, vui lòng liên hệ qua điện thoại 0256-3510217 hoặc fax 0256-3510682 Đại diện công ty là ông Đỗ Xuân Lập.

Số CMND: 211746674 Ngày cấp: 28/10/2015 tại CA tỉnh Bình Định

Quốc tịch: Việt Nam Địa chỉ cư trú: Số 96, đường Phạm Hùng, TP Quy Nhơn, tỉnh Bình Định

Và một bên là ông (bà): ĐINH THỊ

Sinh ngày: 18/7/1994 Số CMND: 231163822 Cấp ngày: 7/4/2013

Tại: CA Gia Lai Quốc tịch: Việt Nam

Nơi đăng ký hộ khẩu thường trú: Kông Lơng Khơng, Kbang, Gia Lai

Chỗ ở hiện nay: Kông Lơng Khơng, Kbang, Gia Lai

- Thỏa thuận ký kết hợp đồng lao động và cam kết thực hiện đúng các điều khoản sau đây: Điều 1: Công việc và địa điểm làm việc:

+ Phân xưởng: HOÀN THIỆN NHÀ MÁY 1

+ Công việc cụ thể: CÔNG NHÂN-LẮP RÁP

2 Địa điểm làm việc của người lao động:

Tại trụ sở Công ty: Quốc lộ 1A, KV7, P Bùi Thị Xuân, Qui Nhơn, Bình Định. Điều 2: Thời hạn của hợp đồng lao động:

+ Loại hợp đồng lao động: 12 tháng

+ Bắt đầu từ ngày: 01/07/2020 đến ngày: 30/06/2021 Điều 3: Thời gian làm việc, thời gian nghỉ ngơi:

- Thời gian làm việc: 08h/ngày (bố trí theo ca sản xuất)

- Trong trường hợp gấp, khách hàng yêu cầu giao hàng sớm thì Công ty sẽ đề nghị tăng ca.

2.1 Hàng ngày: Được nghỉ giữa ca Điều 4: Quyền lợi và trách nhiệm của người lao động

Mức lương: Lương khoán theo sản phẩm

Các khoản phụ cấp bao gồm phụ cấp trách nhiệm, phụ cấp tiền ăn ca, phụ cấp chuyên cần, phụ cấp thêm giờ, phụ cấp điện thoại, công tác phí, tiền nhà trọ cho những trường hợp ở xa, và phụ cấp độc hại dành cho các bộ phận tiếp xúc với hóa chất.

+ Hình thức trả lương: chuyển khoản qua ngân hàng (qua thẻ ATM) hoặc bằng tiền mặt. + Thời hạn trả lương: từ ngày 07 đến ngày 15 hàng tháng.

+ Bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp: Được tham gia bảo hiểm theo quy định của Luật bảo hiểm xã hội

Công ty cung cấp phương tiện đi lại cho nhân viên bằng cách bố trí xe đưa đón tận nơi ở, đảm bảo sự thuận tiện trong di chuyển Ngoài ra, mỗi nhân viên sẽ được cấp phát 02 bộ bảo hộ lao động mỗi năm để đảm bảo an toàn trong quá trình làm việc.

Công ty tổ chức các lớp tập huấn nâng cao trình độ chuyên môn và kỹ năng nghề nghiệp cho nhân viên, với sự giảng dạy của các chuyên gia Nhân viên cũng có cơ hội được cử đi học các khóa ngắn hạn, tùy thuộc vào yêu cầu công việc của từng chức danh.

+ Được công ty hỗ trợ 1 suất cơm 15.000 đồng/ca

Hàng năm, dựa trên kết quả sản xuất và kinh doanh, người lao động có thành tích tốt trong công việc sẽ được Công ty tổ chức tham quan, du lịch và nghỉ mát theo quy định.

+ Hàng năm người lao động được xét thưởng vào dịp Tết nguyên đán và các dịp lễ, Tết khác.

- Chấp hành nội quy, quy định của Công ty.

- Hoàn thành các công việc mà Công ty giao phó.

- Đảm bảo ngày công Hành chính tối thiểu: 25 công/tháng

- Khi có việc cá nhân cần nghỉ: Phải có đơn xin phép gửi trước về Phòng hành chính ít nhất

Người lao động muốn chấm dứt hợp đồng lao động cần gửi đơn xin thôi việc đến Phòng Hành chính nhân sự ít nhất 10 ngày trước khi nghỉ việc Điều này đảm bảo tuân thủ quy định và tạo điều kiện cho quá trình bàn giao công việc diễn ra suôn sẻ.

- Đảm bảo việc làm và thực hiện đầy đủ những điều đã cam kết trong HĐLĐ (trừ trường hợp đặc biệt).

- Thanh toán đầy đủ, đúng thời hạn các chế độ và quyền lợi cho người lao động theo HĐLĐ.

- Đảm bảo các điều kiện, phương tiện phục vụ công việc cho NLĐ phù hợp với tính chất, đặt thù công việc của từng chức danh.

- Đảm bảo nơi làm việc thông thoáng, không gây ô nhiễm, hệ thống nhà vệ sinh sạch sẽ … để đảm bảo sức khỏe cho Người lao động.

- Yêu cầu người lao động hoàn thành công việc theo hợp đồng

- Điều động người lao động từ bộ phận này đến bộ phận khác khi có nhu cầu.

Tiêu đề	Payroll Accounting and Payroll Deduction at Tien Dat Wood Technology and Joint Stock Company
Tác giả	Võ Quang Huy
Người hướng dẫn	Nguyễn Hoàng Diệu Hiền
Trường học	University of Economics and Law
Chuyên ngành	Accounting and Auditing
Thể loại	graduate thesis
Năm xuất bản	2021
Thành phố	HCM City

Định dạng
Số trang	81
Dung lượng	5,03 MB