{"id":7017,"date":"2021-07-15T14:54:12","date_gmt":"2021-07-15T06:54:12","guid":{"rendered":"https:\/\/www.workstem.com\/zh-hk\/?p=7017"},"modified":"2025-04-10T14:43:15","modified_gmt":"2025-04-10T06:43:15","slug":"payroll-calculation-difficult","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/payroll-calculation-difficult\/","title":{"rendered":"\u85aa\u916c\u8a08\u7b97\u54ea\u6709\u4f60\u60f3\u7684\u9019\u9ebc\u7c21\u55ae\uff01"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>\u6587\u7ae0\u76ee\u9304<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"\u85aa\u916c\u8a08\u7b97\u65b9\u6cd5\">\u85aa\u916c\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a 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class=\"icon-anchor\">\u85aa\u916c\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8655\u7406\u54e1\u5de5\u7684\u85aa\u916c\u6b63\u662f\u5982\u6b64\uff0c\u6bcf\u4e00\u6b65\u90fd\u8981\u5c0f\u5fc3\u7ffc\u7ffc\uff0c\u82e5\u51fa\u73fe\u85aa\u916c\u6838\u7b97\u51fa\u932f\u7b49\u554f\u984c\uff0c\u9762\u5c0d\u7684\u662f\u540c\u4e8b\u7684\u62b1\u6028\uff0c\u751a\u81f3\u53ef\u80fd\u5f15\u8d77\u52de\u52d9\u7cfe\u7d1b\uff0c\u9019\u7121\u8ad6\u662f\u54e1\u5de5\u9084\u662f\u516c\u53f8\u90fd\u6700\u4e0d\u60f3\u770b\u5230\u7684\u4e8b\u60c5\uff0c\u90a3\u6211\u5011\u4f86\u63a2\u8a0e\u4e0b\u85aa\u916c\u8a08\u7b97\u5230\u5e95\u6709\u54ea\u4e9b\u9700\u8981\u6ce8\u610f\u7684\u5730\u65b9\u3002<\/p>\n<p>\u9996\u5148\uff0c\u6839\u64da\u300a2007\u5e74\u50f1\u50ad(\u4fee\u8a02)\u689d\u4f8b\u300b\uff08\u4fd7\u7a31\u300c713\u689d\u4f8b\u300d\uff0c\u56e0\u70ba\u662f\u5728\u7576\u5e74\u76847\u670813\u65e5\u751f\u6548\u7684\uff09\u5be6\u65bd\u5f8c\uff0c\u7121\u8ad6\u50f1\u54e1\u7684\u85aa\u916c\u5c6c\u4f55\u7a2e\u5236\u5ea6\uff0c\u5305\u62ec\u6708\u85aa\u3001\u65e5\u85aa\u6216\u6309\u4ef6\u8a08\u85aa\u7b49\uff0c\u5747\u9808\u4ee512\u500b\u6708\u7684\u5e73\u5747\u5de5\u8cc7\uff08713\u689d\u4f8b\uff09\u4f86\u8a08\u7b97\u6709\u95dc\u6cd5\u5b9a\u6b0a\u76ca\uff0c\u4e26\u5728\u8a08\u7b97\u5e73\u5747\u5de5\u8cc7\u6642\uff0c\u5254\u9664\u300c\u4e0d\u4e88\u8a08\u7b97\u5728\u5167\u300d\u7684\u671f\u9593\u53ca\u5de5\u8cc7\uff1a<\/p>\n<ul>\n<li>\u5047\u65e5\u85aa\u916c<\/li>\n<li>\u5e74\u5047\u85aa\u916c<\/li>\n<li>\u75be\u75c5\u6d25\u8cbc<\/li>\n<li>\u7522\u5047\u85aa\u916c\uff08\u70ba\u671f10\u661f\u671f\u7684\u7522\u5047\uff0c\u85aa\u916c\u53ea\u6309\u5de5\u8cc7\u76844\/5\u8a08\u7b97\uff09<\/li>\n<li>\u4f8d\u7522\u5047\u85aa\u916c<\/li>\n<li>\u5e74\u7d42\u916c\u91d1<\/li>\n<li>\u4ee3\u901a\u77e5\u91d1<\/li>\n<\/ul>\n<p>\u5728\u9999\u6e2f\uff0c\u85aa\u91d1\u7684\u8a08\u7b97\u65b9\u6cd5\u5927\u81f4\u5206\u70ba\u4e09\u7a2e\uff1a\u6642\u85aa\u5236\u3001\u6708\u85aa\u5236\u3001\u50ad\u91d1\/\u63d0\u6210\u5236\uff08\u5e95\u85aa\u6216\u7121\u5e95\u85aa\uff09\u3002\u6642\u85aa\u5236\u5927\u591a\u662f\u7528\u65bc\u517c\u8077\u3001\u81e8\u6642\u3001\u5be6\u7fd2\u54e1\u5de5\uff0c\u800c\u53e6\u5916\u5169\u7a2e\u5236\u5ea6\u9069\u7528\u65bc\u4e0d\u540c\u7684\u5de5\u7a2e\uff0c\u50cf\u4fdd\u96aa\u696d\uff0c\u524d\u7dda\u54e1\u5de5\u57fa\u672c\u63a1\u7528\u7684\u662f\u50ad\u91d1\u5236\uff1b\u800c\u6838\u4fdd\u90e8\u7b49\u5f8c\u52e4\u90e8\u9580\u5247\u63a1\u7528\u6708\u85aa\u5236\u3002\u9664\u4e86\u8a08\u7b97\u54e1\u5de5\u7684\u8003\u52e4\u3001\u57fa\u672c\u85aa\u916c\uff0c\u6700\u8907\u96dc\uff0c\u6700\u8b93HR\u90e8\u9580\u50b7\u900f\u8166\u7b4b\u7684\uff0c\u662f\u8a08\u7b97\u5047\u65e5\u85aa\u91d1\u3001\u75be\u75c5\u6d25\u8cbc\u7b49\u7b49\u3002<\/p>\n<p><strong>1.\u6642\u85aa\u5236 <\/strong><\/p>\n<p>\u53ef\u4ee5\u8aaa\u662f\u5728\u9999\u6e2f\u6700\u5e38\u898b\u5230\u7684\u85aa\u916c\u8a08\u7b97\u65b9\u6cd5\uff0c\u81ea\u5f9e\u300a\u6700\u4f4e\u5de5\u8cc7\u689d\u4f8b\u300b\u57282011\u5e74\u6b63\u5f0f\u5be6\u65bd\u5f8c\uff0c\u5728\u5927\u8857\u4e0a\u770b\u5230\u7684\u62db\u8058\u555f\u4e8b\uff0c\u6bcf\u4e00\u5f35\u90fd\u6703\u6a19\u660e\u6642\u85aa\uff0c\u5e02\u5834\u6642\u85aa\u7684\u52d5\u614b\u4e5f\u6210\u70ba\u4e86\u4e0d\u5c11\u5e74\u8f15\u4eba\u6240\u95dc\u6ce8\u7126\u9ede\uff0c\u4e92\u76f8\u8a0e\u8ad6\u85aa\u91d1\u7684\u6642\u5019\uff0c\u6700\u5e38\u807d\u5230\u7684\u4e5f\u662f\u300c\u5e7e\u591a\u9322\u4e00\u500b\u9418\uff1f\u300d\u3002<\/p>\n<p>\u57282019\u5e745\u67081\u65e5\u6700\u4f4e\u5de5\u8cc7\u5df2\u7d93\u63d0\u5347\u5230\u6bcf\u5c0f\u6642$37.5\uff0c\u6cd5\u5b9a\u6700\u4f4e\u5de5\u8cc7\u5728\u9999\u6e2f\u9069\u7528\u65bc\u6240\u6709\u7684\u50f1\u54e1\uff0c\u9664\u4e86\u7559\u5bbf\u5bb6\u5ead\u50ad\u5de5\u4ee5\u53ca\u5be6\u7fd2\u5b78\u54e1\uff0c\u662f\u4e0d\u5305\u62ec\u5728\u300a\u6700\u4f4e\u5de5\u8cc7\u689d\u4f8b\u300b\u88e1\u9762\u7684\u3002<\/p>\n<p>\u70ba\u6642\u85aa\u5236\u7684\u54e1\u5de5\u8a08\u7b97\u85aa\u916c\u548c\u798f\u5229\u6703\u76f8\u5c0d\u6bd4\u8f03\u7c21\u55ae\uff0c\u5982\u679c\u6642\u85aa\u5236\u54e1\u5de5\u53ea\u662f\u666e\u901a\u7684\u77ed\u671f\u54e1\u5de5\u5c31\u53ea\u9700\u6839\u64da\u5de5\u4f5c\u7684\u6642\u6578\u548c\u7d04\u5b9a\u6642\u85aa\u8a08\u7b97\u85aa\u91d1\u5c31\u597d\u7c21\u55ae\u5730\u8aaa\u5c31\u662f\u6c92\u4e0a\u73ed\u5c31\u6c92\u5de5\u8cc7\u3002\u4f46\u5982\u679c\u54e1\u5de5\u7b26\u5408\u300c418\u300d\uff08\u9023\u7e8c\u6027\u5408\u7d04\uff09\u7684\u8a71\uff0c\u50f1\u4e3b\u4fbf\u9700\u8981\u63d0\u4f9b\u4f11\u606f\u65e5\u3001\u6709\u85aa\u5047\u671f\u3001\u75be\u75c5\u6d25\u8cbc\u7b49\u6b0a\u76ca\u3002\u56e0\u6b64\u6709\u4e0d\u5c11\u54e1\u5de5\u90fd\u5ffd\u7565\u4e86\u81ea\u5df1\u64c1\u6709\u9019\u6a23\u7684\u798f\u5229\uff0c\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5728\u54e1\u5de5\uff1a<\/p>\n<ul>\n<li>\u9023\u7e8c\u6027\u5408\u7d043\u500b\u6708\u5f8c\uff0c\u5728\u6cd5\u5b9a\u5047\u65e5\u63d0\u4f9b\u5047\u65e5\u85aa\u916c\uff08\u6bcf\u5e7412\u5929\uff09<\/li>\n<li>\u9023\u7e8c\u6027\u5408\u7d0412\u500b\u6708\uff0c\u63d0\u4f9b\u6709\u85aa\u5e74\u5047\uff08\u6700\u5c117\u5929\uff0c\u5f80\u5f8c\u6bcf\u5e74\u905e\u589e\u81f314\u5929\uff0c\u50f1\u4e3b\u548c\u50f1\u54e1\u53ef\u5354\u5546\u5411\u4e0a\u8abf\u6574\u6709\u85aa\u5e74\u5047\u7684\u6578\u91cf\uff09<\/li>\n<\/ul>\n<p><strong>2.\u6708\u85aa\u5236 <\/strong><\/p>\n<p>\u76f8\u5c0d\u6bd4\u6642\u85aa\u5236\uff0c\u6708\u85aa\u5236\u7684\u85aa\u916c\u8a08\u7b97\u65b9\u6cd5\u6703\u76f8\u5c0d\u8907\u96dc\u4e00\u9ede\uff0c\u5e38\u898b\u7684\u4e00\u7a2e\u662f\u5305\u542b\u4f8b\u5047\u7684\u8a08\u7b97\u65b9\u6cd5\uff0c\u5373\u6708\u85aa\u662f\u5305\u542b\u4e86\u5de5\u4f5c\u65e5\u4ee5\u53ca\u4f8b\u5047\u65e5\uff0c\u56e0\u6b64\u5e73\u5747\u65e5\u85aa=\uff08\u6708\u85aa\/\u7576\u6708\u5929\u6578\uff09\uff0c\u9019\u7a2e\u65b9\u6cd5\u6703\u6bd4\u8f03\u7c21\u55ae\uff0c\u5bb9\u6613\u8a08\u7b97\u3002\u4f46\u4ee5\u9019\u4e00\u7a2e\u65b9\u6cd5\u4f86\u8a08\u7b97\u7684\u8a71\uff0c\u4ee5\u6bcf\u5929\u5de5\u4f5c\uff0830\u5929\uff098\u5c0f\u6642\u70ba\u6e96\uff0c\u6700\u4f4e\u6708\u85aa\u70baHK$9,000\uff0c\u56e0\u6b64\u5c0d\u65bc\u4e00\u4e9b\u6708\u85aa\u4e0d\u8db3\u4e00\u842c\u7684\u54e1\u5de5\u4f86\u8aaa\uff0c\u6709\u53ef\u80fd\u6703\u89f8\u72af\u300a\u6700\u4f4e\u5de5\u8cc7\u689d\u4f8b\u300b\uff0c\u56e0\u6b64\u6709\u53e6\u5916\u4e00\u7a2e\u8a08\u7b97\u65b9\u6cd5\u662f\u4e0d\u5305\u62ec\u4f8b\u5047\u65e5\uff0c\u5373\u5047\u8a2d\u4e00\u500b\u6708\u70ba30\u5929\u7684\u60c5\u6cc1\u4e0b\uff0c\u6e1b\u53bb8\u5929\u4f8b\u5047\u65e5\uff084&#215;2\u5929\u9031\u672b\uff09\uff0c\u6bcf\u5929\u5de5\u4f5c8\u5c0f\u6642\uff0c\u4e0d\u5305\u62ec\u300c\u98ef\u9418\u300d\uff0c\u90a3\u6bcf\u6708\u7684\u7e3d\u5de5\u6642\u70ba176\u5c0f\u6642\uff0c\u6700\u4f4e\u6708\u85aa\u70baHK$6,600\uff0c\u5e73\u5747\u65e5\u85aa\u5247\u4ee5\uff08\u6708\u85aa\/22\u5929\uff09\u4f86\u8a08\u7b97\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5728\u9999\u6e2fOT\uff08\u52a0\u73ed\uff09\u662f\u4e00\u4ef6\u5341\u5206\u5e73\u5e38\u7684\u4e8b\u60c5\uff0c\u67092015\u5e74\u7684\u8abf\u67e5\u986f\u793a\u9999\u6e2f\u54e1\u5de5\u7684OT\u5de5\u6642\u662f\u4e9e\u6d32\u6700\u9577\uff0c\u67092\u6210\u4eba\u6bcf\u9031\u8981\u52a0\u73ed4\u81f36\u5c0f\u6642\u3002\u5728\u52a0\u73ed\u4e0d\u52a0\u85aa\u7684\u60c5\u6cc1\u4e0b\uff0c\u54e1\u5de5\u7684\u6642\u85aa\u662f\u6709\u53ef\u80fd\u6703\u4f4e\u65bc\u6cd5\u5b9a\u6700\u4f4e\u5de5\u8cc7\u7684\uff0c\u8b93\u6211\u5011\u8209\u500b\u4f8b\u5b50\uff0c\u5c0f\u660e\u662f\u4e00\u4f4d\u666e\u901a\u7684\u516c\u53f8\u54e1\u5de5\uff0c\u4ed6\u7684\u6708\u85aa\u70baHK$8,500\uff0c\u6bcf\u5929\u5de5\u4f5c9\u500b\u5c0f\u6642\uff0c\u4eab\u6709\u6bcf\u67084\u5929\u7684\u6709\u85aa\u5047\u671f\uff0c\u9019\u6a23\u8a08\u7b97\u7684\u8a71\u4ed6\u7684\u6642\u85aa\u70ba\uff1a<\/p>\n<p>HK$8,500\/[9x(30-4)]\u2248HK$36.3\/\u6bcf\u5c0f\u6642<\/p>\n<p>\u5982\u679c\u5c0f\u660e\u6bcf\u661f\u671f\u52a0\u73ed5\u5c0f\u6642\uff0c\u90a3\u4ed6\u7684\u6642\u85aa\u5c31\u6703\u8b8a\u6210\uff1a<\/p>\n<p>HK$8,500\/[9x(30-4)+4\u00d74]\u2248HK$33.4\/\u6bcf\u5c0f\u6642<\/p>\n<p>\u9019\u6a23\u7684\u8a71\uff0c\u50f1\u4e3b\u53ef\u80fd\u6703\u56e0\u70ba\u9055\u53cd\u300a\u6700\u4f4e\u5de5\u8cc7\u689d\u4f8b\u300b\u800c\u6372\u5165\u52de\u52d9\u7cfe\u7d1b\uff0c\u9019\u5c31\u5f97\u4e0d\u511f\u5931\u4e86\u3002<\/p>\n<p><strong>3.\u50ad\u91d1\/\u63d0\u6210\u5236\uff08\u5e95\u85aa\u6216\u7121\u5e95\u85aa\uff09 <\/strong><\/p>\n<p>\u5728\u9999\u6e2f\uff0c\u5f9e\u4e8b\u92b7\u552e\u884c\u696d\u7684\u4eba\u5927\u591a\u90fd\u662f\u4ee5\u50ad\u91d1\u5236\u4f86\u8a08\u7b97\u85aa\u916c\u7684\uff0c\u5982\u679c\u662f\u4ee5\u5e95\u85aa+\u50ad\u91d1\u5236\uff0c\u5e95\u85aa\u7684\u91d1\u984d\u5fc5\u9808\u7b26\u5408\u300a\u6700\u4f4e\u5de5\u8cc7\u689d\u4f8b\u300b\uff0c\u7576\u7136\u4e5f\u6709\u4e00\u4e9b\u662f\u7d14\u7cb9\u4ee5\u50ad\u91d1\u70ba\u6536\u5165\u7684\uff08\u7121\u5e95\u85aa\uff09\uff0c\u9019\u6a23\u5728\u8a08\u7b97\u5047\u65e5\u85aa\u916c\u548c\u75be\u75c5\u6d25\u8cbc\u7b49\u5e36\u6b0a\u76ca\u7684\u6642\u5019\u5c31\u6703\u6bd4\u8f03\u8907\u96dc\u4e86\u3002<\/p>\n<p>\u9996\u5148\uff0c\u5728\u7d14\u50ad\u91d1\u5236\u5ea6\u4e2d\uff0c\u50f1\u4e3b\u662f\u4e0d\u662f\u5c31\u4e0d\u9700\u8981\u984d\u5916\u652f\u4ed8\u5047\u65e5\u85aa\u916c\u7d66\u54e1\u5de5\u4e86\uff1f\u5176\u5be6\u5728\u8868\u9762\u4e0a\u4f86\u770b\u597d\u50cf\u662f\u5408\u60c5\u5408\u7406\u7684\uff0c\u7121\u5e95\u85aa\u5236\u5c31\u76f8\u7576\u65bc\u662f\u300c\u591a\u52de\u591a\u5f97\u300d\uff0c\u90a3\u6c92\u5de5\u4f5c\u7684\u8a71\u4e0d\u5c31\u6c92\u6709\u85aa\u916c\u3002<\/p>\n<p>\u57282015\u5e748\u6708\uff0c\u8212\u9069\u5821\u516c\u53f8\u906d\u653f\u5e9c\u8d77\u8a34\u6c92\u6709\u652f\u4ed8\u7d66\u54e1\u5de5\u6cd5\u5b9a\u7684\u5047\u65e5\u85aa\u916c\uff0c\u54e1\u5de5\u6307\u516c\u53f8\u6c92\u6709\u652f\u4ed8\u4efb\u4f55\u6cd5\u5b9a\u5047\u671f\u85aa\u916c\u7d66\u5979\uff0c\u4f46\u516c\u53f8\u6307\u54e1\u5de5\u7684\u6700\u4f4e\u50ad\u91d1\u5df2\u7d93\u5305\u62ec\u4e86\u5047\u65e5\u85aa\u916c\uff08\u6bcf\u6708HK$10,000\uff0c\u7121\u5e95\u85aa\uff09\uff0c\u9019\u88e1\u5c31\u6d89\u53ca\u9055\u53cd\u300a\u50f1\u50ad\u689d\u4f8b\u300b\uff0c\u4e26\u6307\u516c\u53f8\u4e0d\u80fd\u5047\u5b9a\u50ad\u91d1\u6216\u8a08\u4ef6\u85aa\u916c\u5df2\u5305\u542b\u5047\u671f\u85aa\u916c\uff0c\u56e0\u6b64\u8212\u9069\u5821\u88ab\u6cd5\u5ead\u5b9a\u7f6a\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u653e\u5047=\u7121\u5de5\u4f5c=\u53ea\u6536\u53d6\u5e95\u85aa\uff1f<\/h2>\n<p>\u5982\u679c\u4f60\u5728\u8a08\u7b97\u540c\u4e8b\u7684\u4e00\u5929\u6709\u85aa\u5047\u671f\u7684\u6642\u5019\uff0c\u53ea\u662f\u6309\u5e95\u85aa\u6216\u5c11\u6263\u4e00\u5929\u7684\u5de5\u8cc7\uff0c\u90a3\u5c31\u5927\u932f\u7279\u932f\u4e86\uff0c\u5728\u300a2007\u5e74\u50f1\u50ad(\u4fee\u8a02)\u689d\u4f8b\u300b\u5be6\u65bd\u4ee5\u5f8c\uff0c\u7121\u8ad6\u50f1\u54e1\u7684\u85aa\u916c\u5c6c\u4f55\u7a2e\u5236\u5ea6\uff0c\u5747\u9808\u4ee512\u500b\u6708\u7684\u5e73\u5747\u5de5\u8cc7\u4f86\u8a08\u7b97\u6709\u95dc\u6cd5\u5b9a\u6b0a\u76ca\uff0c\u4e26\u5728\u8a08\u7b97\u5e73\u5747\u5de5\u8cc7\u6642\uff0c\u5254\u9664\u300c\u4e0d\u4e88\u8a08\u7b97\u5728\u5167\u300d\u7684\u671f\u9593\u53ca\u5de5\u8cc7\u3002<\/p>\n<p>\u8b93\u6211\u5011\u5047\u8a2d\u4e00\u500b\u92b7\u552e\u4eba\u54e1\uff0c\u4ed6\u7684\u85aa\u916c\u662f\u4ee5\u6bcf\u670810,000\u5143\u5e95\u85aa+\u50ad\u91d1\u7d44\u6210\uff0c\u800c\u6b63\u597d\u572812\u500b\u6708\u5167\u4ed6\u7684\u50ad\u91d1\u52a0\u5e95\u85aa\u7e3d\u984d\u70baHK$240,000\uff0c\u4f11\u606f\u65e5\u6709\u85aa\u3002<\/p>\n<p>\u5728\u8a7212\u500b\u6708\u5167\u653e\u53d6\u7684\u5047\u671f\u70ba71\u5929\u5168\u85aa\u5047\u671f\uff0c\u5305\u62ec\u4e86\uff1a<\/p>\n<ul>\n<li>52\u5929\u4f11\u606f\u65e5<\/li>\n<li>13\u5929\u6cd5\u5b9a\u5047\u65e5<\/li>\n<li>\u4ee5\u53ca7\u5929\u5e74\u5047\uff08\u6700\u5c117\u5929\uff0c\u5f80\u5f8c\u6bcf\u5e74\u905e\u589e\u81f314\u5929\uff0c\u50f1\u4e3b\u548c\u50f1\u54e1\u53ef\u5354\u5546\u5411\u4e0a\u8abf\u6574\u6709\u85aa\u5e74\u5047\u7684\u6578\u91cf\uff09<\/li>\n<\/ul>\n<p>\u5047\u8a2d\u4ed6\u5728\u904e\u53bb12\u500b\u6708\u5167\u6c92\u6709\u56e0\u70ba\u7372\u652f\u4ed8\u5c11\u65bc\u5168\u90e8\u5de5\u8cc7\uff0c\u6545\u9808\u5254\u9664\u7684\u671f\u9593\u53ca\u6b3e\u984d\u5747\u70ba\u300c0\u300d\u3002\u90a3\u4ed6\u7684\u5e36\u85aa\u65e5\u85aa\u61c9\u8a72\u662f\uff1a<\/p>\n<p>HK$240,000\/365\u2248HK$658<\/p>\n<h2 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