1. Why don't many people know how to calculate personal leave wages? There are three main reasons that lead to the salary of ignorance leave:
1. The staff responsible for salary calculation in the company don't understand the policy.
2. The staff of the company's salary calculation did not make it clear to the employees.
3. The employees themselves didn't understand.
In fact, the main problem still lies in the staff responsible for salary calculation. In fact, the state has clear regulations and guidance on issues such as personal leave pay and social security payment, but the personnel of some companies only do things according to their personal preferences because they don't understand policies. As a result, many employees who take personal leave are often puzzled. One is that they don't know how the personnel deduct their wages, and the other is that they are worried that the company will stop paying social security.
Second, how to calculate the salary for personal leave, and what matters should be paid attention to? 1. First of all, it is necessary to understand what is personal leave: personal leave is a leave for personal reasons, usually mainly for personal leave.
2. Then, we should understand the characteristics of personal leave: the most prominent feature of personal leave is that it belongs to unpaid leave. Because the employees who take personal leave did not provide normal labor, the company stopped paying the salary corresponding to the number of days off during the employee's personal leave.
3. Finally, it is necessary to understand the restrictions on personal leave wages: there are two main restrictions.
(1) During the period of personal leave, as long as there is no dissolution (suspension) of labor relations or suspension of social security procedures, social security fees during the period of personal leave must be paid. The company should normally pay the social security expenses as a whole, and at the same time, it should withhold and remit social security for employees from their wages.
(2) During the personal leave period, the company shall normally deduct the salary corresponding to the vacation days. If it is not a full month's personal leave, generally, the monthly deduction shall not exceed 20% of the employee's monthly salary, and the excess shall be deferred to the next month's salary until it is deducted. If it is a full-month personal leave, at least ensure that the salary payable is enough to pay for personal social security expenses.
Calculation standard of personal leave salary: payable salary = monthly salary, actual paid days in the current month (actual attendance days in the current month+legal holidays in the current month)
1. Full-month personal leave, that is, the actual attendance days are 0 days, the payable salary = social security accumulation fund and other expenses, and the paid salary can be 0 yuan. The company should ensure that the wages payable meet the social security expenses withheld and remitted, otherwise, the personal social security expenses will be cut off.
2. If the average income of the employee's family is lower than the local minimum living guarantee, then it is also necessary to ensure that the actual salary is not lower than the local minimum living guarantee to ensure the normal life of the employee. This part of the expenses will be paid in advance by the enterprise, and will be deducted in the subsequent salary payment month after the employees go to work.
In short, no matter how it is calculated, employee social security must be paid.
3. What should I do if my personal leave salary is deducted too much? 1. Use overtime days to offset the days of personal leave. This is a relatively simple and cost-effective way to offset.
2. Use paid vacation days to offset the days of personal leave. Because paid leave requires working years, at least 5 days and at most 15 days, not all personal leave can be offset by paid annual leave.
3. If you meet the requirements of both personal leave and sick leave, you must give priority to taking sick leave before taking personal leave. Sick pay is generally not less than 80% of the minimum wage, while personal leave is not.
Write it at the end: 1. Actually: leave for the whole month, and you should be paid in that month, but you don't have to pay actually. The enterprise as a whole in social security should be paid normally by the enterprise; The personal part should be paid in advance by the enterprise, withheld and remitted by the enterprise, and then deferred to the next month, and deducted from the salary payable by the individual.
2. The salary management staff of the enterprise should make clear the policies related to personal leave and social security, and can't clap their heads on issues involving employees and the company and calculate the salary of personal leave at will. If you don't pay the social security fee, it will not only cause the individual to pay off, but also bring unnecessary trouble to the company.
Some units force employees to go to work during legal holidays, and once they take time off, they will be deducted three times their wages. What do you think of this?
He Nan replied.
hello
I don't know if you are asking what the company should do or what the employees should do.
Answer it simply.
Every month, the Social Security Bureau will deduct the social security of the personnel on the social security declaration list from the basic deposit account of the unit, which has nothing to do with whether the employees of the unit have wages in the unit or not, or even whether they are on the job.
The amount of social security that our employees should bear at ordinary times is deducted by themselves after the calculation of the company's human resources, in other words, whether it is deducted or not depends on the social security bureau of others.
Therefore, if you are a company, if your employees take a leave of absence for one month without salary, they will be deducted cumulatively in the second month after they return to their posts.
If you are an individual, you should also be prepared to be detained twice for social security after returning to your post.
Last reminder: If the company cancels or merges and some people leave the company, you must go to the Social Security Bureau to cancel the company's social security account or untie the social security deduction, otherwise the social security system will continue to deduct it, regardless of whether your company exists or not.
The author encountered an example: a real estate agency was dissolved, and its chairman went to another group to be the general manager of the project. One day, he suddenly received a notice from the Human Resources and Social Security Bureau that his company social security account owed 470,000 yuan. At that time, he found me. After I went to the Human Resources and Social Security Bureau to coordinate, there was still nothing I could do. Finally, the unit where he worked paid the deduction for him was the end.
I'm He Nan, and I hope I can help you.
Hello, the landlord, the employee has taken a whole month's personal leave. How can the unit pay social security when there is no salary in that month? This situation is like this. The employee asks for personal leave for the whole month of the month, so that means he doesn't have any real salary income. What should I do? Because employees and work units still need to bear employees' social security benefits in the current month without dissolving the labor contract, it is no problem that enterprises should continue to bear employees' personal social security, because the labor contract has not been dissolved after all.
However, employees will start to work normally next month. Therefore, after employees start to work normally, the social security expenses borne by individuals last month should be deducted from the monthly salary after going to work. Of course, the proportion borne by enterprises should not be borne by employees. This needs to be clarified. Therefore, as long as employees continue to work from next month, they should deduct the social security expenses borne by themselves for two months at a time.
In this case, it is relatively in line with the regulations for business units, including his employees themselves. Therefore, under normal circumstances, it is also operated in this way as a business unit, but there is a certain risk. Its risk lies in the fact that employees have taken a month's leave of absence, and when they do not necessarily work after one month, they say that they resign, so this one-month social security treatment, especially the proportion of the individual's part, Then it can only be done by deducting his original salary. Therefore, in the process of paying wages, it is necessary to delay the salary of this resigned employee in case of the trouble caused by the employee's resignation.
This kind of situation is rare, mainly because the general company will not give employees a month's personal leave, which is usually about ten days and a half months. In addition, because the sick leave country has a prescribed medical period, this is not something that the unit can deduct.
Since the unit has given people a month's personal leave, and they are also on-the-job employees, it stands to reason that the unit should pay social security normally, and the part borne by the employees will be deducted from next month's salary, and the part borne by the unit will still be borne by the unit. This is also a generous unit.
In this case, if the company makes it clear to the employees in advance that there is no attendance and no salary during the personal leave, and the social security expenses need to be borne by the employees themselves, I think the employees will agree. After all, it is allowed to take a month's personal leave. This unit is already very good. Some units can't take long-term personal leave, and employees can only leave their jobs when they encounter difficult things, and then join the company after things are handled.
Anyway, the law says nothing about this piece, but there is no salary during the personal leave, which is legally based. Therefore, in this case, it is better to negotiate.
If the negotiation fails, I don't think the unit will haggle over every ounce. After all, your unit didn't make it clear in advance, so it's over this time. Later, relevant regulations can be added to the personnel system, such as how many days to take personal leave, how to deal with the social security borne by the unit, and so on. It's easy to lose people's hearts if you rush it.
Here's the thing: a colleague in my unit was seriously ill and couldn't go to work for a long time. What about when we went to visit her? She said: Now the economy is very tight, and many imported drugs are not reimbursed by medical insurance. I just forget to pay for drugs with my previous savings. The problem is that I don't go to work now, and my monthly salary is gone. Apart from taking medicine, eating is now a problem.
It turns out that our wages are divided into payable wages and actual wages.
Payable salary: it is the cash sum of all your labor income in the current month, also known as pre-tax salary, without deducting all kinds of items that you should pay and deduct.
Actual salary: it is the salary that has been deducted every month for various items that should be deducted.
Therefore: wages should be deducted: for example, five insurances and one gold, union dues, and taxes paid when wages exceed 5,000 yuan. The company has taken on the big head, and the employees have taken on the small head. These are all responsibilities that we must bear, which are closely related to our own vital interests and cannot be paid off, and are also the guarantee for our future.
Therefore: when employees are unable to pay the wages due to sick leave or personal leave, the unit will temporarily advance them and then deduct them from your salary next month; Other units don't pay in advance, let you pay for it yourself, that is, we sometimes ridicule to bring wages to work.
Here we must understand one thing: whether to buy social security is not necessarily related to whether to have wages, but the key point is whether to have labor relations!
Once a labor relationship is established, in principle, it can only be dissolved if one party formally proposes to dissolve or terminate the labor relationship. The labor contract is a written proof of labor relations, but the absence of a labor contract does not mean the dissolution or termination of labor relations. For example, if the labor contract expires and the company does not renew it, but the employees are still at work, this kind of labor contract expires, but the labor relationship continues to exist, and the company still has to pay social security to the employees.
Employees take personal leave for the whole month. As long as this is approved by the company, how should social security be paid? At present, many companies have two ways to deal with this situation.
One is to directly stop paying the social security of employees, which is definitely illegal, because the personal leave is approved by the company and the labor relationship persists. If the company stops paying social security, the company will bear the corresponding responsibilities for the losses caused to employees. So fewer and fewer companies will do this.
The other is to continue to pay social security to employees, but employees are required to bear all social security expenses, including the company's part. This is also illegal, because the payment of social security is the same obligation of the company and the employees, which means that the expenses borne by the company cannot be passed on to the employees, even if the employees have no salary in the current month, otherwise this behavior belongs to wage deduction.
The correct way should be like this!
After taking a whole month's personal leave, employees are not paid for attendance in principle, but from the financial point of view, they still need to make a payroll and make a tax declaration.
Social security should continue to be paid to employees, and the expenses borne by the company can only be borne by the company. The social security expenses borne by employees are borne by employees themselves. But what should I do because the employees didn't get paid that month? There are the following situations!
First, negotiate with employees to withhold the social security expenses for next month in advance. Because asking for a month's leave must be requested from the company in advance, and most companies pay last month's salary in the same month, no matter when employees ask for a month's personal leave, there will always be some wages that have not been paid. For example, on March 25th, 2002/kloc-0, employees asked for personal leave for four months and a whole month, and employees' three-month salary will not be paid until April, so they can communicate with employees in advance at this time. When paying March salary in April, social security expenses in April will be deducted in addition to those in March. If the company pays the salary in March on April 10, and the employee takes a vacation on April 1 1 day, then at least the employee still has the salary in April 1 1 day, which is enough to deduct the personal social security fee.
2. Before the employee takes a vacation, ask the employee to pay the personal social security fee of the month of vacation to the company's finance in cash in advance. This is also a more convenient way to negotiate with employees and sign their names, but it will be more troublesome than the first one in financial accounting.
Third, reach an agreement with the employees, and after the vacation is over, when the salary is paid again, the social security fee will be deducted again. This method is also possible, but it is risky for the company. In case employees take leave and don't come to work directly, especially for companies that pay wages early, the wages left by employees are not enough to deduct social security, then the company will be passive. So few companies adopt this method.
In a word, even if the employee asks for a whole month's personal leave, as long as it is approved by the company, the company will pay social security to the employee even if the employee has no salary, and the employee only needs to bear the personal social security expenses, and at the same time, the company will declare individual taxes to the employee normally.
How can employees pay social security to the unit when they have taken a whole month's personal leave and have no salary in that month? The situation you mentioned exists in real life. Employees' personal leave is legal and effective as long as it conforms to the company's attendance system and is approved by the employer at different levels, and their legitimate rights and interests in the company should be protected.
This kind of situation often happens in our company. According to the company's attendance system, employees who take personal leave for more than one month generally have to be signed by the company's chairman to take effect. Because as an employee, everyone will ask for leave because of various things, as long as it is in line with the company's attendance system and the procedures are perfect, this kind of leave is legal and effective. Because the attendance system of the unit is different from other systems, the attendance system of the unit with more formal management will not be effective until it is discussed and approved by the workers' congress. The attendance system is also an important document for handling labor disputes and labor arbitration in the future. If there is no attendance system discussed by the workers' congress, it will not be recognized in general labor arbitration.
If the employees of a company complete the leave formalities according to the company's attendance system and the prescribed leave procedures, during the personal leave period, some units will pay part of their wages, while others will not. For the units that do not pay wages, the social security contributions are generally paid by the employer, and after the employees return to work after the personal leave, their wages will be deducted in one lump sum or in installments, which is the most suitable operation method for many employers. In other employers, employees pay the social security fees that should be deducted in advance to the financial department of the unit, and the financial department pays the social security fees to the social security department in a unified way. Different units have different operating methods. However, no matter what the operation method is, it is necessary to ensure that the social security of employees who take leave of absence can be paid in full and on time.
In short, employees take a whole month's personal leave. In the case of no salary in that month, employees' social security will not be paid off. It can be paid by the company or paid by the company in advance, and then paid by the company. This is not a very difficult thing, so there is no need to struggle.
The employee took a whole month off. How can the unit pay social security when there is no salary in that month?
Let's not discuss whether the unit is allowed to take a long vacation here, so let's assume that the topic is established. Let's analyze from the following points:
First, the collection method of social security
At present, the payment method of social security is deducted by the social security agency at one time after the unit calculates according to the payment base of the staff.
It's a bit awkward. To put it bluntly, the social security paid by the company to employees is not paid separately for each employee, but the total number and total amount of employees payable by the company are paid in one lump sum every month. The expenses here include the part borne by the company and the part borne by the employees. When an employee asks for leave, it is not that the employee leaves the company. Under the premise that the company does not reduce the number of employees, the social security agency will default that the employee is in the staff, and it will be deducted.
Second, how do employees pay their own part
As mentioned in the first point above, the social security agency uniformly deducts the employee burden and the unit burden from the unit social security account, so the unit needs to calculate the amount payable by the employee separately from the employee, and there will also be a fixed formula. The unit can directly deduct the amount of the employee's personal burden from the salary according to the formula and the employee's base.
3. What should I do if I don't get paid that month?
This is back to the topic. We have assumed that the topic is established first. That is to say, the employee only took a one-month personal leave instead of two months. Therefore, I will be on the job one month after the end of my personal leave, and I will also have salary income. At this time, the company can say that the social security expenses that should be deducted last month will be deducted (supplemented) from this month's salary.
This will involve the question of whether the company's contribution should be borne by individuals, because employees have not been to work for a month, so they have not provided any services to the company. According to common sense, the company can ask employees to bear all the social security expenses for that month. But this involves the company's policy issues, which need to be negotiated between employees and units, and each unit handles it differently.
IV. Conclusion
If the employee has no salary in the current month, the company will normally help him pay social security, and the social security expenses (personal and unit) shall be borne by the employee himself in principle, depending on the policy of the unit and the negotiation results of both parties.
1, private enterprises and state-owned enterprises and institutions may handle this matter differently. First of all, you need to understand that social insurance costs are divided into company-borne parts and individual-borne parts. Secondly, social security fees are paid in advance, such as 1 month's salary deducted from February's social security personal expenses. Finally, you need to know that the salary payment method is to pay last month's salary this month. Understand these three points, it is easy to solve the problem.
2. Taking personal leave in the current month means that you have not made any contribution or performance to the company in that month, and you have no salary in that month. Private enterprises basically deal with it this way: individuals bear all the social security expenses, that is, individuals need to bear the company part. All social security expenses can be deducted from last month's salary, and the deduction details are two months' personal commitment and one month's company.
State-owned enterprises and institutions may only deduct personal social security fees in advance last month. Deduction details are personal commitment for two months.
Let's first understand the types of social insurance and the proportion of payment.
Social insurance is divided into five types: pension, medical care, work injury, maternity and unemployment. Pension insurance for enterprise employees, unit burden 16%, individual burden 8%, institution endowment insurance, unit burden 20%, individual burden 8%; Medical insurance for employees, 8% for the unit and 2% for the individual; Unemployment insurance, unit burden 1%, individual burden 0.5%; The personal burden is withheld and remitted by the unit. Work injury insurance is 0.5% to 2%, and maternity insurance is 0.4%, all of which are borne by the unit.
In the society where employees pay, work-related injury insurance and maternity insurance are not borne by individuals themselves, but by the unit. So it doesn't affect the unit to pay work-related injury and maternity insurance if employees don't take time off and have wages in the current month.
Although individuals should bear the pension, medical care and unemployment insurance premiums in proportion, they are withheld and remitted by the unit when they pay to the social insurance center or the tax department. That is to say, the social insurance center or the tax department collects the social insurance premiums from the unit in a unified way, not specifically for individuals. Therefore, when the unit pays social security, all the social security premiums payable by all employees of the unit must be paid in full. If the payment is not complete, the whole unit will not be able to pay social security. In this case, The social insurance premium that the unit should pay for the employees who have no salary this month, according to the payment base of last month, will be paid by the unit first, and then deducted from it after the employees start paying wages.