Home / Salary Deductions

Accounting for salaries and salary deductions at Buon Ho Town General Hospital - 2

1.5.2.4 Social insurance leave (form: C03-H) 18

1.5.2.5 Social insurance payment voucher 19

1.5.3 User account 20

1.5.4 Accounting method 24

CHAPTER 2: CURRENT STATUS OF SALARY ACCOUNTING AND SALARY DEDUCTIONS AT BUON HO TOWN GENERAL HOSPITAL 25

Maybe you are interested!

2.1 General introduction of Buon Ho town general hospital 25

2.1.1 History of hospital 25

Accounting for salaries and salary deductions at Buon Ho Town General Hospital - 2

2.1.1.1 General introduction to hospital 25

2.1.1.2 History of formation 25

2.1.1.3 Operating characteristics of unit 26

2.1.2 Hospital organization 26

2.1.2.1 Organizational chart 26

2.1.2.2 Function 27

2.1.2.3 Comments 28

2.1.3 Human resources situation, assessment of response to current situation 29

2.1.3.1 Human resources situation 29

2.1.3.2 Advantages 30

2.1.3.3 Difficulty 30

2.1.4 Introduction to the financial accounting department at hospital 31

2.1.4.1 Accounting department staff and functions 31

2.1.4.2 Main tasks of room 31

2.1.4.3 Accounting information system at unit 32

2.2 Current status of salary accounting and salary deductions at Buon Ho town general hospital 33

2.2.1 Salary management situation at unit 33

2.2.2 How to calculate salary 34

2.2.2.1 Total salary and allowances 34

2.2.2.2 Overtime pay 38

2.2.2.3 Allowances outside the payroll 38

2.2.3 Salary deductions 41

2.2.3.1 Social insurance 41

2.2.3.2 Health insurance 42

2.2.3.3 Unemployment insurance 42

2.2.3.4 Union funds 42

2.2.4 Other deductions from salary 42

2.2.5 Accounting for salaries and salary deductions 43

2.2.5.1 Documents used 43

2.2.5.2 Account used at unit 44

2.2.5.3 Illustration of salary transactions arising mainly at unit 44

2.2.5.4 Detailed books 46

2.2.6 Payment of wages and salary deductions 47

2.2.7 Salary accounting records transactions related to salaries and salary deductions 48

CHAPTER 3: COMMENTS AND RECOMMENDATIONS ON SALARY ACCOUNTING AND SALARY DEDUCTIONS AT BUON HO TOWN GENERAL HOSPITAL 50

3.1 General comments on accounting work in general and salary accounting in particular .50 3.1.1 Accounting work at the unit 50

3.1.2 Accounting for salaries and salary deductions 51

3.1.2.1 Advantages 51

3.1.2.2 Disadvantages 52

3.2 Recommendations to improve accounting work at unit 53

3.2.1 The need to improve salary accounting and salary deductions 53

3.2.2 Some measures to improve salary accounting work at unit 54

CONCLUSION 56

REFERENCES 57

INTRODUCTION

Our country's economy has been and is shifting to a market economy with state regulation, economic management mechanisms, and financial economics have been deeply innovated, which has greatly impacted administrative units. Public administrative units must face fierce competition, and are subject to the regulation of value laws and the laws of supply and demand. Therefore, in order to stand firm, survive and develop, state administrative units must decide to establish and assign a certain specialized task or state management by sector such as authorities or units of the armed forces.

In the current conditions, the most prominent feature of the HCSN unit is that it is covered for operating costs or for performing political tasks assigned by the state from the state budget according to the principle of no direct reimbursement. HCSN units in the same industry are often established in a vertical system, from which budget levels are formed.

Salary is a vital issue for employees, salary is regulated properly, accounting for salary policy, full is a factor to stimulate, encourage each employee to work hard to produce, improve skills. Salary is also one of the economic tools to distribute and arrange labor in a planned manner between the public service units in society in accordance with the requirements of the harmonious development of the national economy. The core issue is how the public service units currently apply the salary policies issued by the state in a way that is suitable to the actual situation of the public service unit in order to maximize this economic leverage tool, at the same time must organize the accounting of salary costs to ensure accuracy, completeness, to honestly reflect the income segment.

Recognizing the importance of payroll accounting is a practical issue for employees. Moreover, it is also an issue that many people are interested in at the present time.

Realizing the importance of salary accounting and salary deductions in the HCSN unit. I chose the topic "Salary accounting and salary deductions".

Research objectives:

- General objective: to study the current status of salary accounting and salary deductions at Buon Ho Town General Hospital. From there, to understand more deeply the theory and have a more practical view of salary accounting and salary deductions.

- Specific objectives:

+ Learn the theoretical basis of salary and salary deductions.

+ Reflects the actual accounting of salaries and salary deductions at the unit.

+ Provide general comments and propose some measures to improve the accounting of salaries and salary deductions at the unit.

Research object and scope:

- Research object: Salary and salary deductions at Buon Ho Town General Hospital

- Scope of research: Study the current status of salary accounting and salary deductions at Buon Ho Town General Hospital.

Research method: Mainly using interview and investigation methods to learn about salaries and salary deductions at "Buon Ho Town General Hospital".

Structure of the topic:

In addition to the introduction and conclusion, the thesis structure includes 3 chapters:

Chapter 1: Theoretical basis of salary accounting and salary deductions at administrative units.

Chapter 2: Current status of salary accounting and salary deductions at Buon Ho Town General Hospital.

Chapter 3: Comments and recommendations.

CHAPTER 1: THEORETICAL BASIS OF SALARY ACCOUNTING AND SALARY DEDUCTIONS AT ADMINISTRATIVE AND PUBLIC SERVICE UNITS

1.1 Concept, classification and characteristics of administrative and career units

Administrative units are established by the State to perform a certain professional task or to manage a certain activity. All operating expenses at the unit are paid from the State budget or from public funds according to the principle of no direct reimbursement.

From a financial perspective, administrative units can be divided into the following types:

- Level I budget units are units that directly receive annual budget estimates assigned by authorities at all levels, allocate budgets to lower-level units, are responsible to the State for organizing and implementing accounting work, and budget settlement of their level and accounting and settlement work of lower-level units, and are responsible to the State for organizing and implementing accounting work and budget settlement of subordinate units. Level I budget units are units responsible for managing the budget of the entire sector and directly resolving budget-related issues with financial agencies. Belonging to level I budget units are Ministries at the central level, provincial and municipal departments or offices at district and county levels.

- Level II budget units are units that receive budget estimates from level I budget units and allocate budget estimates to level III budget units, organize the implementation of accounting and budget settlement work of their own and the accounting and settlement work of lower level budget units. Level II budget units are units directly under level I budget units and intermediary units that perform financial management tasks connecting level I budget units with level III budget units.

- Level III budgeting unit is the unit that directly uses the capital and budget of the level II or level I budgeting unit (if there is no level II) and is responsible for organizing the implementation and finalization of the budget of its unit and lower level budgeting units, if any. Level III budgeting units are basic budgeting units that directly spend funds to satisfy their operational needs and at the same time perform budget management tasks at the unit under the guidance of the higher level budgeting unit.

- The superior budget unit of the level III unit receives funds to perform specific tasks. When spending, it only has to perform accounting and settlement work with the superior budget units as prescribed for level III, level II and level I budget units.

- Corresponding to the above budget units, central ministries and branches often have accounting regime departments; provincial, municipal, district and county departments often have accounting boards, teams and departments. The accounting apparatus of each level performs tasks within the scope of its management.

According to the provisions of Article 9 of Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government, public service units are classified as follows:

- Units with self-funded revenue sources that cover all regular operating expenses (referred to as self-funded operating expense units).

- Units with revenue sources that cover a portion of their regular operating expenses, the remainder is provided by the state budget (referred to as units that cover a portion of their operating expenses).

- Units with low revenue, units with no revenue, and regular operating expenses fully guaranteed by the state budget (referred to as public service units whose operating expenses are fully guaranteed by the state budget).

The classification of public service units according to the above regulations is stable for a period of 3 years. After 3 years, the classification will be reviewed for suitability.

During the period of classification stabilization, if the public service unit changes its functions, tasks, or organization, the competent state agency shall consider classifying it appropriately.

1.2 Concept, tasks and significance of payroll accounting.

1.2.1 Concept, function and characteristics of salary

The complexity of wages is reflected in the philosophical views on wages. In fact, the concept of wages and wage structures are very diverse.

According to Marx: "Wages are the living expression in money of the value of labor power" . According to the viewpoint of modern economists: "Wages are the price of labor, determined by the relationship between supply and demand in the labor market" .

In France, “remuneration is understood as the wage. Or the basic, ordinary or minimum wage, paid directly or indirectly in money or in kind, which the employer pays to the employee in accordance with the employee's work” .

In Vietnam, there are many different concepts of salary. Some concepts of salary can be mentioned as:

“Wages are the price of labor formed through an agreement between employers and employees in accordance with the relationship between supply and demand of labor in a market economy.”

“Wages are the amount of money that employees receive when they have completed or will complete a certain job, which is not prohibited by law.”

“Salary is the regular income that employees receive from work”.

Wages also have another name, wages. Wages are more directly linked to labor purchase and sale agreements and are often used in the fields of production, business, services, and civil contracts for the hiring of labor for a limited period of time. The concept of wages is commonly used in labor hiring agreements in the free market and can be called labor prices.

From the above concepts, it can be seen that the nature of wages is the price of labor formed on the basis of the value of labor. Wages have the following functions:

- Function of measuring the value of labor: Wages represent the price of labor, which means it is a measure to determine the wage level of different types of labor, the basis for hiring labor, and the basis for determining the unit price of products.

- Labor reproduction function: Workers' income in the form of wages is used in a significant part for the simple reproduction of the labor they have spent in the labor process in order to maintain their long-term and effective working capacity for the following process. Workers' wages are not only for the workers but also must ensure the lives of their family members. Thus, wages must ensure the need for reproduction to expand in both depth and breadth of labor.

- Stimulation function: Paying salaries reasonably and scientifically will be an important and useful lever to stimulate employees to work effectively.

- Accumulation function: The salary paid to workers must ensure that they can maintain their daily life during working hours and also provide for their long-term life when they are no longer able to work or encounter risks.

Regarding wages in Vietnam, there are also some concepts as follows:

- Basic salary: Is the salary officially stated in labor contracts, salary decisions or through official agreements.

Basic salary reflects the value of labor and the importance of the job the employee undertakes.

In the State sector, basic salary is determined as follows: Basic salary = Minimum salary * Salary coefficient

- Minimum wage: Is the wage paid to the simplest worker in normal social conditions. Minimum wage is protected by law.

Minimum wages have the following basic characteristics:

- Determined to correspond to the simplest labor level.

- Corresponds to the lightest labor intensity under normal working conditions.

- Ensure consumer demand at the minimum necessary level.

- Corresponds to the price of basic living materials in the average price area.

Minimum wage is the basis for determining wages for other types of labor. It is also a tool for the state to manage and control the exchange of labor. Minimum wage also aims to regulate income between economic sectors.

The minimum wage is stipulated in Article 56 of the 1993 Labor Code of Vietnam.

There are many terms used to refer to payment for work or services. ILO (International Labour Organization) Convention 100 uses the term remuneration to refer to wages as remuneration paid directly or indirectly, in cash or otherwise, by an employer to an employee and arising out of employment.

Wages are a category of commodity production and employment relations. Interest in this issue is increasing because: the number of people working for wages and living on wages is increasing.

Wages were once considered a distribution expense, but today they are considered an investment expense. The quality and efficiency of today's business depends on the quality of its investments. Today people hire to succeed, not to fail. Investing in quality human resources is a guarantee of success.

Comment


Agree Privacy Policy *