Skip to main content

2014 | OriginalPaper | Buchkapitel

3. Handling Payroll

verfasst von : Dezan Shira & Associates

Erschienen in: Human Resources and Payroll in China

Verlag: Springer Berlin Heidelberg

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

This chapter deals with the logistical process of managing the monthly payroll. Paying employees the correct amount of money by the required date may seem like a simple exercise; however, as payroll structures become more complex processing, more time consuming, and more errors are made. Fundamental mistakes like continuing to pay salary or mandatory benefit to workers that have already left the company are surprisingly common. Such mistakes are financially damaging, but the consequences to the company can be even worse when it fails to pay the full amount owed to a valued staff member.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
Article 38 of the Labor Law of the People’s Republic of China implemented on January 1, 1995.
 
2
Article 5 of Approval Measures for Adopting Non-fixed Working Hours System and Comprehensive Working
Hours implemented on January 1, 1995.
 
3
Article 7 of Approval Measures for Adopting Non-fixed Working Hours System and Comprehensive Working
Hours implemented on January 1, 1995.
 
4
Ibid.
 
5
Article 2 of the Notice on the Monthly Working Hours and Salaries of an Employee promulgated by the Labor. Ministry and implemented on January 3, 2008.
 
6
Article 13 of Preliminary Regulations on Salary Payment implemented on January 1, 1995 and Article 62 of the Opinions of Ministry of Labor on Several Issues on Implementing the Labor Law of People’s Republic of China implemented on August 4, 1995.
 
7
Article 41 of the Labor Law of the People’s Republic of China implemented on January 1, 1995.
 
8
Article 12 of the Social Insurance Levy Temporary Clause implemented on January 22, 1999.
 
9
Article 1 of Circular Caishui [2006] No.10 implemented on June 27, 2006.
 
10
Dalian City Employee Heating Allowance Regulations implemented on September 30, 2005; Dalian City Council Code No.80 implemented on September 15, 2006.
 
11
Guangdong Province Administrative Measures on Paying High Temperature Allowance implemented on June 1, 2012.
 
12
Tax Rate Table Supplement to the Individual Income Tax Law implemented on June 30, 2011.
 
13
Article 9 of the Individual Income Tax Law implemented on March 1, 2008.
 
14
Article 6 of the Individual Income Tax Self Declaration Methodology (Trial) implemented on January 1, 2007.
 
15
Article 4 of the Individual Income Tax Self Declaration Methodology (Trial) implemented on January 1, 2007 and Article 3 of the Implementation Rules for the Individual Income Tax Law implemented on January 28, 1994 and Revised on February 18, 2008.
 
Metadaten
Titel
Handling Payroll
verfasst von
Dezan Shira & Associates
Copyright-Jahr
2014
Verlag
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-36042-8_3