Number of days off for social insurance calculation
(day )
% social insurance | Salary amount for social insurance calculation (copper) | |
4 | 75% | 58,892 |
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Hai Duong Department of Construction.
THANH HA CONSTRUCTION COMPANY.
Socialist Republic of Vietnam
Independence – Freedom – Happiness
SOCIAL INSURANCE BENEFIT PAYMENT FORM
Full name: Nguyen Thi Hai (27 years old)
Occupation, position: Office worker
Officer in charge of the Social Insurance agency
(Sign and print full name)
Chief Accountant
(Sign, full name)
May 31, 2005 Unit Head
(Sign, full name)
Based on the above documents, accountants can prepare a social insurance payment table as follows:
Graduation thesis
Table 05 :
THANH HA CONSTRUCTION COMPANY.
Department: Planning Department
Major in Business Administration
Form No. 04 LĐTL
Issued under Decision No. 186 - TC/CD March 14, 1995 Ministry of Finance
Unit: Dong
STT
Full name | Sick leave | Sick leave | Maternity leave | Work accident leave | Total amount | Signed | ||||||
Number of days | Amount | Number of days | Amount | Number of days | Amount | Expense | Number of days | Amount | ||||
A | B | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
1 | Nguyen Thi Hai | 4 | 58,892 | 58,892 | ||||||||
Total | 58,892 | |||||||||||
Total amount (in words): Five thousand eight hundred ninety two dong.
Social Insurance Accounting
Nguyen Xuan Khoat
Chief Accountant
58
Head of Social Insurance Department
Class 33B-KTDN
Graduation thesis Major in Business Administration
For the management departments of the construction teams, salaries are also calculated in the form of time-based salary payment and the calculation method is similar to the salary calculation method for the Company's office department.
For example: We calculate the salary for May 2005 for construction management department number I as follows:
Nguyen Xuan Khoat 59 Class 33B-KTDN
Table 06:
THANH HA CONSTRUCTION COMPANY.
Department: Management Team No. 1
TIME SHEET
(May 2005)
SII
Full name | Position | Days of the month | Convert to work | ||||||||||||
1 cn | 2 | 3 | 4 | 5 | 6 | 7 | 8 cn | … | 30 | 31 | Time wage rate | Resonance number Social insurance | |||
A | B | C | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | … | 30 | 31 | 32 | 33 |
1 | Nguyen Van Long | Captain | x | x | x | x | x | x | x | x | 26 | ||||
2 | Pham Thanh Ly | Accountant | x | x | x | x | x | x | x | x | 26 | ||||
3 | Tran Quoc Trung | Technique | x | x | x | x | x | x | x | x | 26 | ||||
… | |||||||||||||||
Total | 78 | ||||||||||||||
Timekeeper Accountant Team Leader
Table 07:
THANH HA CONSTRUCTION COMPANY.
Department: Management Team No. 1
PAYROLL SHEET
(May 2005)
Unit: Dong
STT
Full name | position | Coefficient | Basic salary | PCTN | Allowance (shift meals ) | PCKV PCLĐ | Time wage | Social insurance salary | Total salary(VND ) | Social insurance receivable 5% Health insurance 1% | Amount still received | Signed | |||
Number labour | Amount | Number labour | Amount | ||||||||||||
1 | Nguyen Van Long | Head | 3.4 | 986,000 | 116,000 | 104,000 | 87,000 | 26 | 986,000 | 1,293,000 | 77,580 | 1,215,420 | |||
2 | Pham Thanh Ly | Accountant | 2.3 | 667,000 | 104,000 | 87,000 | 26 | 667,000 | 858,000 | 51,480 | 806.520 | ||||
3 | Tran Quoc Trung | Technique | 2.5 | 725,000 | 104,000 | 87,000 | 26 | 725,000 | 916,000 | 54,960 | 861,040 | ||||
… | |||||||||||||||
Total | 2,378,000 | 116,000 | 312,000 | 261,000 | 78 | 2,378,000 | 3,067,000 | 184,020 | 2,882,980 | ||||||
The chartist
Accountant
Captain
Graduation thesis Major in Business Administration
3.2.6.2. Salary calculation for employees is applied according to the collective product salary payment method.
For projects, the Company often applies the form of collective product salary payment for construction teams and groups. In each project item, the salary is based on the volume of work according to the construction unit price after the teams and groups complete the work according to the technical design and quality of the project. The construction teams will receive the full amount of salary payment corresponding to each project item, the team accountant will base on the number of jobs and the worker's level of each worker, to create a salary table to pay each worker.
For example: Calculate salary for Tran Van Anh's team, with the project item: Construction of a medical station of Tan Viet commune - Thanh Ha district - Hai Duong province in March 2005.
Tran Van Anh's team received the total payment for the project as:
12,329,000 (VND). Therefore, the accountant will base on the timesheet, worker rank and total salary payment of the team to create a salary payment table for each member of the team.
Nguyen Xuan Khoat 62 Class 33B-KTDN
Table 08:
TIME SHEET
(Construction of Tan Viet Commune Health Station)
STT
Full name | Days of the month | Salary Benefit Number product | |||||||||||
1 | 2 | 3 | 4 | 5 | 6 | … | 28 | 29 | 30 | 31 | |||
1 | Tran Van Anh | x | x | x | x | x | … | x | x | 26 | |||
2 | Nguyen Van Dong | x | x | x | x | x | x | x | 24 | ||||
3 | Pham Thi Ly | x | x | x | x | x | x | 24 | |||||
4 | Nguyen Thanh Hai | x | x | x | x | x | x | 24.5 | |||||
5 | Tran The Son | x | x | x | x | x | x | x | 22 | ||||
6 | Tran Thanh Thuong | x | x | x | x | x | x | x | 24 | ||||
7 | Vu Thi Mai | x | x | x | x | x | x | 24 | |||||
8 | Nguyen Van Thai | x | x | x | x | x | x | x | 22 | ||||
9 | Tran Duy Doan | x | x | x | x | x | x | x | 25 | ||||
10 | Pham Ngoc Dung | x | x | x | x | x | x | 26 | |||||
11 | Nguyen Van Binh | x | x | x | x | x | x | x | 25 | ||||
12 | Tran Van Trung | x | x | x | x | x | x | x | 26 | ||||
13 | Nguyen Truong Giang | x | x | x | x | x | 23 | ||||||
14 | Total | 315.5 | |||||||||||
Table 09: SALARY PAYMENT TABLE
(Construction of Tan Viet commune health station)
Unit: Dong
STT
Full name | Number of works | Salary level | Number of products product | Amount(VND) | PCTN(đ) | Total amount(VND) | Excerpt: Social Insurance 5% Health insurance 1% | Actual amount received | Signed | |
1 | Tran Van Anh | 26 | 1.4 | 36.4 | 1274,000 | 170,000 | 1,444,000 | 86,640 | 1,357,360 | |
2 | Nguyen Van Dong | 24 | 1.2 | 28.8 | 1008,000 | 1,008,000 | 60,480 | 947,520 | ||
3 | Pham Thi Ly | 24 | 1.2 | 28.8 | 1008,000 | 1,008,000 | 60,480 | 947,520 | ||
4 | Nguyen Thanh Hai | 24.5 | 1.2 | 29.4 | 1029,000 | 1,029,000 | 61,740 | 967,260 | ||
5 | Tran The Son | 22 | 1.1 | 24.2 | 847,000 | 847,000 | 50,820 | 796,180 | ||
6 | Tran Thanh Thuong | 24 | 1.1 | 26.4 | 924,000 | 924,000 | 55,440 | 868,560 | ||
7 | Vu Thi Mai | 24 | 1.1 | 26.4 | 924,000 | 924,000 | 55,440 | 868,560 | ||
8 | Nguyen Van Thai | 22 | 1 | 22 | 770,000 | 770,000 | 46,200 | 723,800 | ||
9 | Tran Duy Doan | 25 | 1 | 25 | 875,000 | 875,000 | 52,500 | 822,500 | ||
10 | Pham Ngoc Dung | 26 | 1 | 26 | 910,000 | 910,000 | 54,600 | 855,400 | ||
11 | Nguyen Van Binh | 25 | 1 | 25 | 875,000 | 875,000 | 52,500 | 822,500 | ||
12 | Tran Van Trung | 26 | 1 | 26 | 910,000 | 910,000 | 54,600 | 855,400 | ||
13 | Nguyen Truong Giang | 23 | 1 | 23 | 805,000 | 805,000 | 48,300 | 756,700 | ||
14 | Total | 315.5 | 347.4 | 12159000 | 170,000 | 12,329,000 | 739,740 | 11,589,260 |
The chartist
Accountant
Captain