Generally speaking, a simple payroll includes WeChat official account, employee name, basic salary, post salary, welfare expenses, housing accumulation fund, salary payable, personal income tax and paid salary.

What deductions are there on the payroll?

1. Pension insurance

Payment ratio: the unit pays 20% and the individual pays 8%. Individuals who participate in the basic old-age insurance will receive the basic old-age pension on a monthly basis if they have paid 15 years when they reach the statutory retirement age.

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2. Medical insurance

Payment ratio: the unit pays 9%+ 1%, and the individual pays 2%+3 yuan (taking Beijing as an example, the payment ratio is slightly different).

3. Unemployment insurance

Payment ratio: 2% for the unit and 0.2% for the individual. If the accumulated payment before unemployment is less than 5 years 1 year, the longest period for receiving unemployment insurance benefits is 12 months; If the accumulated payment is less than 10 years, the longest period for receiving unemployment insurance benefits is 18 months; Accumulated payment 10 years or more, and the longest period of receiving unemployment insurance benefits is 24 months.

4. Housing accumulation fund

50% for the unit and 50% for the employee, which is generally 8%- 12% of the monthly salary. (Take Beijing as an example, the proportion of contributions varies slightly from place to place. )

5. Work injury insurance

0.5% or 1% or 2%, which shall be borne by the employer, without individual payment, and is not reflected in the salary slip.

6. Maternity insurance

The employer pays 0.8%, which is borne by the employer, and the individual does not need to pay, which is not reflected in the salary slip. (Take Beijing as an example, the proportion of payment varies slightly from place to place).

7. Personal tax

The threshold is 3500 yuan. Taxable income = wages payable-"five insurances and one gold" paid by individuals. 30% transportation subsidy -20% communication subsidy threshold.

Payslip is an important proof of rights protection, which not only plays a role in determining whether the enterprise pays wages on time, but also is an important evidence for labor arbitration in case of dispute.