Wage accounting belongs to the human resources department, because wage accounting is responsible for attendance and attendance.

Job responsibilities of wage accounting:

Responsible for accounting the use of enterprise wage funds, monthly reviewing the original wage accounting data provided by the personnel training department, including the calculation of overtime wages and the accuracy of the deduction of employees' work-related injuries, family leave and personal leave, and responsible for supervision; Responsible for supervising the accuracy of cash salary calculation for new employees, the elimination of employees' departure salary, and the increase and decrease of employees' salary in various periods.

Input the verified original salary data into the computer after being signed and sealed by the competent leader, and prepare a "salary notice" and a "salary summary table" for employees. Input the salary into floppy disk and send it to the supervisor on time, and issue a cash check, which will be sent to the bank after being audited by the leader to ensure the timely payment of the salary.

According to the "salary summary table", fill in the accounting vouchers for paying wages, carrying forward departmental wages and withholding money; According to the extraction ratio stipulated by the superior, based on the total wages, correctly calculate the trade union funds, entertainment funds and employee welfare funds, and fill in accounting vouchers according to the charged subjects.

Responsible for withholding employee rent, utilities (data provided by the general office), accounting for personal income tax and other deductions.

Cooperate with personnel training department to make labor cost statistics and provide basis for bonus calculation.

Regularly check the actual amount of bonuses paid by various departments, and also check whether the number of incoming and outgoing is consistent, and do a good job in the data of wages and bonuses paid in the current year.

Master the labor costs of non-registered personnel and pay them in strict accordance with the payment procedures.

At the end of each month, share the prepaid expenses, prepaid expenses and accrued expenses of each department on time.

Responsible for sorting, binding and sending monthly financial statements and filling in the economic activity data manual; Carefully keep all kinds of accounting vouchers, statements and salary promotion tables for calculating wages.

Print wage transfer data and statements (in duplicate), one for the finance department and one for the personnel training department.