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HR應該如何正確的核算加班費?

 
講師:毛司禾 瀏覽次數:2298
 加班費核算,加班分為三種類型:即工作日加班、周末加班和法定節日加班。首先,國家相關政策規定,用人單位依法安排勞動者在日法定標準工作時間以外,延長工作時間的,按照不低于勞動合同規定的,勞動者本人小時工資標準的百分之一百五,支付勞動者工資,簡單就是工作日加班費等于加班工資標準,也稱加班工資基數乘以一點五

加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)費(fei)核算,加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)分為三種類(lei)型:即工(gong)作日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)、周(zhou)末(mo)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)和(he)法(fa)(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)。首先,國家相關(guan)政策規定(ding),用人(ren)單(dan)位依(yi)法(fa)(fa)(fa)安(an)排勞(lao)(lao)動(dong)(dong)者(zhe)(zhe)(zhe)在日(ri)(ri)(ri)法(fa)(fa)(fa)定(ding)標(biao)準(zhun)(zhun)(zhun)工(gong)作時(shi)(shi)間以外(wai),延長(chang)工(gong)作時(shi)(shi)間的(de),按照不(bu)低于(yu)(yu)勞(lao)(lao)動(dong)(dong)合同規定(ding)的(de),勞(lao)(lao)動(dong)(dong)者(zhe)(zhe)(zhe)本(ben)人(ren)小(xiao)(xiao)時(shi)(shi)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun)的(de)百分之(zhi)一百五,支付勞(lao)(lao)動(dong)(dong)者(zhe)(zhe)(zhe)工(gong)資(zi)(zi),簡單(dan)就是工(gong)作日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)費(fei)等于(yu)(yu)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun),也稱(cheng)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)基數(shu)乘(cheng)以一點五倍,再乘(cheng)以工(gong)作日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)小(xiao)(xiao)時(shi)(shi),同理(li)周(zhou)末(mo)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)費(fei)等于(yu)(yu)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun)乘(cheng)以兩倍,乘(cheng)以周(zhou)末(mo)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)小(xiao)(xiao)時(shi)(shi),法(fa)(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)費(fei)等于(yu)(yu)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun)乘(cheng)以三倍乘(cheng)以法(fa)(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)小(xiao)(xiao)時(shi)(shi),公式很簡單(dan),關(guan)鍵在于(yu)(yu)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun)的(de)確(que)定(ding),規定(ding)寫的(de)是不(bu)低于(yu)(yu)勞(lao)(lao)動(dong)(dong)合同規定(ding)的(de)勞(lao)(lao)動(dong)(dong)者(zhe)(zhe)(zhe)本(ben)人(ren)小(xiao)(xiao)時(shi)(shi)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun),這就為設定(ding)加(jia)(jia)(jia)(jia)班(ban)(ban)(ban)(ban)(ban)工(gong)資(zi)(zi)標(biao)準(zhun)(zhun)(zhun)提供了(le)依(yi)據。

很(hen)多企(qi)業在(zai)與(yu)員(yuan)工(gong)(gong)簽訂(ding)勞(lao)動(dong)合時(shi)(shi)(shi),統一(yi)(yi)在(zai)合同(tong)中(zhong)約(yue)定(ding)(ding)(ding)員(yuan)工(gong)(gong)工(gong)(gong)資為當(dang)地(di)政府規定(ding)(ding)(ding)的(de)(de)(de)(de)*工(gong)(gong)資標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun),這樣(yang)就(jiu)剛好滿(man)(man)足(zu)了*工(gong)(gong)資限定(ding)(ding)(ding)的(de)(de)(de)(de)要求(qiu),同(tong)時(shi)(shi)(shi)控制了成本,以深(shen)圳市(shi)二(er)零二(er)三(san)(san)(san)年(nian)*工(gong)(gong)資標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)二(er)三(san)(san)(san)六(liu)零元為例,小(xiao)(xiao)(xiao)時(shi)(shi)(shi)加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)等(deng)于二(er)三(san)(san)(san)六(liu)零元,除以月(yue)(yue)計薪天(tian)數(shu)二(er)十(shi)一(yi)(yi)點(dian)七五天(tian),再(zai)除以每(mei)(mei)天(tian)八小(xiao)(xiao)(xiao)時(shi)(shi)(shi),約(yue)等(deng)于十(shi)三(san)(san)(san)點(dian)五六(liu)元每(mei)(mei)小(xiao)(xiao)(xiao)時(shi)(shi)(shi),月(yue)(yue)計薪天(tian)數(shu)二(er)十(shi)一(yi)(yi)點(dian)七五天(tian),是(shi)(shi)(shi)(shi)(shi)國家統一(yi)(yi)規定(ding)(ding)(ding)的(de)(de)(de)(de),不會因為當(dang)月(yue)(yue)實際(ji)天(tian)數(shu)是(shi)(shi)(shi)(shi)(shi)二(er)十(shi)八天(tian)或(huo)者三(san)(san)(san)十(shi)一(yi)(yi)天(tian)而改變,小(xiao)(xiao)(xiao)時(shi)(shi)(shi)加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)確定(ding)(ding)(ding)后,相應乘以一(yi)(yi)點(dian)五二(er)三(san)(san)(san)就(jiu)得到工(gong)(gong)作日加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun),*二(er)十(shi)點(dian)三(san)(san)(san)四元每(mei)(mei)小(xiao)(xiao)(xiao)時(shi)(shi)(shi),周末加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)*二(er)十(shi)七點(dian)一(yi)(yi)三(san)(san)(san)元每(mei)(mei)小(xiao)(xiao)(xiao)時(shi)(shi)(shi),國家法(fa)(fa)定(ding)(ding)(ding)節日加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)*四十(shi)點(dian)六(liu)九元每(mei)(mei)小(xiao)(xiao)(xiao)時(shi)(shi)(shi),加(jia)(jia)班(ban)(ban)費(fei)核算(suan)最容(rong)易出現的(de)(de)(de)(de)錯誤,就(jiu)是(shi)(shi)(shi)(shi)(shi)加(jia)(jia)班(ban)(ban)工(gong)(gong)資標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)的(de)(de)(de)(de)確定(ding)(ding)(ding),比如剛才提(ti)到的(de)(de)(de)(de)十(shi)三(san)(san)(san)點(dian)五六(liu)元每(mei)(mei)小(xiao)(xiao)(xiao)時(shi)(shi)(shi)的(de)(de)(de)(de)加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun),其實就(jiu)是(shi)(shi)(shi)(shi)(shi)有問(wen)(wen)題的(de)(de)(de)(de),因為實際(ji)計算(suan)結果是(shi)(shi)(shi)(shi)(shi)十(shi)三(san)(san)(san)點(dian)五六(liu)三(san)(san)(san)二(er),這時(shi)(shi)(shi)實際(ji)核算(suan)時(shi)(shi)(shi),一(yi)(yi)定(ding)(ding)(ding)要確保(bao)超過*標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun),以規避不必要的(de)(de)(de)(de)糾紛,這種(zhong)*加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)的(de)(de)(de)(de)設定(ding)(ding)(ding)方式,多用于低成本競(jing)爭的(de)(de)(de)(de)行業或(huo)企(qi)業,這種(zhong)方式也存在(zai)一(yi)(yi)個問(wen)(wen)題,就(jiu)是(shi)(shi)(shi)(shi)(shi)公(gong)司總經理(li)部(bu)門長與(yu)基(ji)層(ceng)員(yuan)工(gong)(gong)同(tong)樣(yang)加(jia)(jia)班(ban)(ban)一(yi)(yi)小(xiao)(xiao)(xiao)時(shi)(shi)(shi),拿到的(de)(de)(de)(de)是(shi)(shi)(shi)(shi)(shi)同(tong)樣(yang)的(de)(de)(de)(de)加(jia)(jia)班(ban)(ban)費(fei),這其實是(shi)(shi)(shi)(shi)(shi)與(yu)其崗(gang)位價(jia)值不匹(pi)配(pei)的(de)(de)(de)(de),這讓一(yi)(yi)些高(gao)大(da)上(shang)(shang)企(qi)業的(de)(de)(de)(de)高(gao)層(ceng)級人員(yuan)感覺會很(hen)不舒服,不一(yi)(yi)定(ding)(ding)(ding)是(shi)(shi)(shi)(shi)(shi)因為錢的(de)(de)(de)(de)多少(shao),而是(shi)(shi)(shi)(shi)(shi)自身價(jia)值感沒得到滿(man)(man)足(zu),特別是(shi)(shi)(shi)(shi)(shi)一(yi)(yi)個高(gao)管(guan),看到勞(lao)動(dong)合同(tong)上(shang)(shang)寫的(de)(de)(de)(de)是(shi)(shi)(shi)(shi)(shi)當(dang)地(di)*工(gong)(gong)資標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)時(shi)(shi)(shi),心里存在(zai)的(de)(de)(de)(de)憋屈感是(shi)(shi)(shi)(shi)(shi)很(hen)容(rong)易理(li)解的(de)(de)(de)(de),所以也有一(yi)(yi)些企(qi)業在(zai)*標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun)的(de)(de)(de)(de)基(ji)礎上(shang)(shang),根據崗(gang)位層(ceng)級階梯式提(ti)升員(yuan)工(gong)(gong)加(jia)(jia)班(ban)(ban)費(fei)標(biao)(biao)(biao)(biao)(biao)準(zhun)(zhun),當(dang)然這還需要在(zai)薪酬構成上(shang)(shang)另外進行設計,掌(zhang)握以上(shang)(shang)規則(ze)就(jiu)能做到加(jia)(jia)班(ban)(ban)費(fei)核算(suan)合理(li)又合法(fa)(fa)。



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毛司禾
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