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

04. User''''s Guide - HRM - Payroll and PIT tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả...

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Fast Business Online User’s Guide Payroll and Personal Income Tax Table of Content

1 Payroll 2

1.1 Input data 2

1.1.1 Employee Salary Information 2

1.1.2 Allowances 4

1.1.3 Employee Product Quantity Input 6

1.1.4 Department Product Quantity Input 8

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

2 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

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1 Payroll

1.1 Input data

1.1.1 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 1 - Income, this pay type will

be exchanged by "Salary Exchange Rate"; if type 2 - Other, this pay type will be exchanged by "Insurance Exchange Rate"

 Salary Category

- 1 - By Time: the salary will be calculated by working time (by working hours or not);

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Fast Business Online 3/42

- 2 - Product: the salary will be calculated by product (department or employee;

- 3 - Piece Rate: the salary is a fixed amount (calculated by working days or not);

- 9 - 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

- 1 - By Working Day: Salary is calculated by timekeeping data;

- 0 - 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

 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:

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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 icon to download template file Some notes of salary information input:

- Employee ID: only employees in the assigned units and departments;

- Bank Account: string, 24 characters maximum;

- Bank: string, 64 characters maximum;

- Salary Category: 1 in 4 numbers 1, 2, 3 or 9 (1 - By Time, 2 - Product,

3 - Piece Rate, 9 - Other);

- Calculating Way: 1 in 2 numbers 1 or 2; (1 - By Working Day, 2 - Not

- Currency: code belonging to Currency List;

- Effective Date: date format

 Upload data from file

Click icon to upload "Employee Salary Information" to the system; Click "Select " to select the required file;

Select copy type 1 - Overwrite if you want to replace the available data; if you select copy type "0 - No", the system will insert the new data only

Note

- If the effective date in "Insurance" tab is different from the available one, the system will add a new row with following information: Salary Coefficient, Insurance Amount, Difference Amount, Effective Date;

- If the system gives an "indefinite error" message, you should check number fields or date fields;

- If the system gives a specific error message, you can check list column and accepted value fields

1.1.2 Allowances

This information is used to calculate pay type P20 (Other Allowance) Refer to "P20 - Other Allowance" in "Salary, other income and PIT computation" for more details

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 Allowance

The allowance which the employee receives; extracted from Allowance List

 Effective Date from

This is a required field, the date when the employee starts receiving allowance

 Effective Date to

The date when the employee stops receiving allowance; this is an optional field

 Import data from excel file

The system is enabled to import data from excel spreadsheet to save hours of manual effort

The data importing process:

- Enter "Allowances" menu;

- Click the icon to download template file to put data in;

- After keying data in the spreadsheet, to up data to the system, click the icon , select the file, the system will get data from this file to list in the system

Notes of inputting data in template file:

- Allowance, Employee ID: must be one existing in the Allowance, Employee list with the same length in add (edit) screen in list; employee must be one existing in a department in the assigned units;

- Effective Date from/to: input in date format;

- Employee Name: optional field

The system will give error message in some following cases:

- Data in column containing allowance code/ employee ID does not exist in corresponding lists In this case, the system will indicate the specific invalid cell;

- String data is longer than the available length of field: indefinite error

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1.1.3 Employee Product Quantity Input

Information input in this function is used to calculate employee salary by product

 Date

The date when the employee product quantity is input;

the system will follow this date with the product code and department in detail to select the reasonable unit cost of product

For example:

Employee product salary can be calculated as follows:

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 Employee ID

Code to identify the employee working for product salary;

extracted from Employee Information Input

Extracted from Department List

1.1.3.1 Common tasks in voucher entry

- Enter "Employee Product Quantity Input" menu;

- After keying data in the spreadsheet, to up data to the system, click the icon , select the file, the system will get data from this file to grid of voucher

- Employee ID, Department Code, Product Code: must be one existing in the Department, Product List with the same length in add (edit) screen in list;

- Employee ID and Department Code must be one in the assigned units;

- Quantity: input in number format, 9 digits maximum and 3 decimal digits (standard format);

- Note: user-defined information

- Data in column containing object codes do not exist in corresponding lists In this case, the system will indicate the specific invalid cell;

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- String data is longer than the available length of field (the same as one in add/edit screen in list)

Other notes:

- The function is only supported to get data for each voucher, used in case

of frequently inputting the similar periodic transactions;

- The current user must have the "New" right in "Employee Product Quantity Input" function to add data from file;

- The current user must have the "Edit" right in "Employee Product Quantity Input" function to replace available data in the system by one from file;

- It is not required to key in object name in lists, the system will auto update following their codes

1.1.4 Department Product Quantity Input

Information input in this function is used to calculate product salary for department

 Date

The date when the department product quantity is input; the system will follow this date with the product code and department in detail to select the reasonable unit cost of product

 Department

Extracted from Department List

 Product Code

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Extracted from Product List

- Enter "Department Product Quantity Input" menu;

- Department, Product Code: must be one existing in the Department, Product List with the same length in add (edit) screen in list;

- Department must be one in the assigned units;

- Quantity: input in number format, 9 digits maximum and 3 decimal digits (standard format);

Other notes:

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- The current user must have the "New" right in "Department Product Quantity Input" function to add data from file;

- The current user must have the "Edit" right in "Department Product Quantity Input" function to replace available data in list by one from file;

1.1.5 Awards, Penalties

This information is used to calculate pay type P30 (Award) and pay type P40 (Penalty)

 Employee ID

Code to identify the employee receiving award or penalty;

 Date

The date when the employee receiving award or penalty;

the award or penalty will be added or subtracted on employee salary in the period consisting of this date

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This information is used to calculate pay type P50 (Other Income) and P60 (Other Deduction)

Amount of the income or deduction

1.1.7 Employee Reward Input

This reward is periodically input for each employee by reward type which is selected from Reward Type List The system will calculate the reward amount of the employee based on the coefficient

- Enter "Employee Reward Input" menu;

- After keying data in the spreadsheet, to up data to the system, click the icon , select the file, the system will get data from this file to list in the system

- Employee ID, Reward Type: must be one existing in the Employee and Reward Type list with the same length in add (edit) screen in list;

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- String data is longer than the available length of field: indefinite error Other notes:

- The current user must have the "New" right in "Employee Reward Input" function to add data from file;

- The current user must have the "Edit" right in "Employee Reward Input" function to replace available data in list by one from file

1.1.8 Salary Advance

 Date (General Information)

The date when the salary advance voucher is created;

the advanced amount will be subtracted on employee salary in the period consisting of this date

 Employee ID (Detail)

Code to identify the employee having salary advance;

 Amount (Detail)

The advanced amount of the employee;

it is used to calculate pay type U00

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- Enter "Salary Advance" menu;

- Employee ID: must be one existing in Employee Information Input, with the same length in add (edit) screen;

- Employee ID: must be one in the assigned departments and units;

- Amount: number format, 14 digits and 2 decimal digits maximum (standard format);

Other notes:

- The current user must have the "New" right in "Salary Advance" function

to add data from file;

- The current user must have the "Edit" right in "Salary Advance" function

to replace available data in the system by one from file;

1.2 Processing

1.2.1 Salary, other Income and PIT Computation

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This function is used to calculate employee salary, allowances, awards, penalties and personal income tax

Define "Date from/ Date to" in salary computing period so that the system can get the data in right effective date such as number of working days, awards/penalties, salary advance, product quantity, product unit cost, insurance effective, minimum salary

The system will base on salary information defined in "Employee Salary Information" input and "Pay Type" declaration to calculate employee salary

The taxable income will be collected and transferred from salary by definition in

"Income Defining by Pay Type" or "Income/Deduction by the Progressive Tax Tariff" and "Income by the Flat Rate Tariff" On the basis of "Employee PIT Information", the system will calculate the personal income tax of each employee and transfer the calculated PIT to salary system file

1.2.2 Salary Deletion

After having salary computation, if there is any change of input data, it is required to delete the calculated salary and recalculate for the correct salary data

 Check Access Right of Current User

Check the access right by unit: only users who are assigned the "New" right by unit can perform this function to the required unit;

Check the department access right: only users who are assigned the department access right can perform this function to the required department;

Check the task access right: only users who are assigned the task access right (selected during right assignment) can perform this function

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The first period from which the report data are filtered;

selected in Salary Computing Period

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 To Period/Year

The last period to which the report data are filtered;

selected in Salary Computing Period

Report form is created in "Employee Salary Sheet" report form setup, the

"Employee Salary Sheet" data are get by the articles defined in report form setup

1.4 Create Report Form

1.4.1 Payslip

Ordinal number of the article in definition and in report

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Code of the article supporting in data process

- 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, this article will be hidden

 Calculating Way

- By Generated Data: data will be get from salary summary, salary detailed by product or allowance file;

- By Formula: the calculation of the article can be defined in the

“Formula” field below

 Source

Data of articles calculated by generated data will be get from:

salary summary, salary detailed by product or allowance detail file

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1.4.2 Salary Sheet Detailed by Department

Name of article shown in report

 Other Short Name

Name of article shown in English report

 Pay Types

Extracted from Pay Type definition function

1.4.3 Report Form Parameter Declaration

This function is used to define list of pay types shown in following reports:

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- Multi-period Department Salary Sheet;

- Bank Transfer List;

- Cash Pay List

Used to set the order of pay types

To pay type calculated by formula and used to calculated personal income tax, its ordinal number must be before one of personal income tax type

 Pay Type Code

Code of pay type used to calculate salary, income or tax The system pay types are defined before so you cannot change their codes

 Short Name/ Other Short Name

Short name is used to create column title in "Employee Salary Sheet"

 Style

0 - System: Refer to Logic of salary and PIT computation for more details

1 - Quantity: pay type is defined a fixed value as follows: A specific value

For example:

Define the "Adjustment for Inflation" pay type a value of 1,000,000 Select the style 1 - Quantity and key in "Formula" field the value of 1,000,000

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- An optional parameter value Get the value of an optional parameter to

a pay type In this case, please refer to our counselor for advice

In this case, please refer to our counselor for advice

For example: get the value of "Amount 1" field (e.g 1,000,000) for the pay type "Personal allowance for remote areas", code of this field is "Tien1" Use this value for "Personal allowance for remote areas" pay type > Select style 1 - Quantity and type the string "!Tien1" into "Formula" field

2 - Formula: Used to calculate intermediate pay type codes which cannot

be directly calculated by code style 0 - System and 1 - Quantity

9 - Other: This option is provisionally designed only (maybe for customization)

 Formula

Used to key in a specific value or parameter (for style 1) or a formula (for style 2) in user-defined pay type codes

You can define to add, subtract, multiply, divide, sum the defined codes

Notes of formula definition to style 2:

- Pay type code must be put in square brackets [];

- In case of division expression, define the formula as "CASE WHEN [condition = 0] THEN 0 ELSE [division expression] END" to avoid the denominator 0

For example:

- Round the result of calculation: ROUND([L21]*[Z05], 0);

- Define division expression: CASE WHEN [Z10] = 0 THEN 0 ELSE [L21]/[Z10] END;

- Define sum expression: SUM([Z10] - [U00])

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1.5.2 Payroll List

1.5.2.1 Salary Computing Period

 Date from/ Date to

It is required to define the period of salary computing so that the system can gather all data being effective on this period to calculate salary, other income and PIT

 Regular Days

Regular number of working days in the salaried period If this field is not defined, the system will get the "Working Days per Month" in optional parameter

1.5.2.2 Salary Exchange Rate

- Salary exchange rate is used to exchange salary, award, penalty, allowance, tax in foreign currency into base currency (in case the employee is paid by foreign currency);

- The exchange rate used in the salaried period must be latest one before or on the last day of salaried period;

- Personal income tax is calculated in base currency and then exchanged to foreign currency

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