Lissafin lissafin albashi na iya zama mai sauƙi ga waɗanda ke da kwarewa tare da kowane ra'ayi da aka haɗa a ciki. Amma lokacin da ba ku san komai ba, wani lokacin za ka iya shakka idan an yi shi da kyau ko a'a. A gaskiya ma, wasu lokuta, kodayake ana amfani da tsarin kwamfuta, yawanci ana bincika su don kurakurai. Kuma mun riga mun san cewa a matsayinmu na mutane, muna yin kuskure.
Don haka, sanin yadda ake lissafin lissafin albashi abu ne da yakamata kowane ma'aikaci ya bincika. Ko da a matsayin mai zaman kansa tare da trabajadores, ko dan kasuwa, idan kana son tabbatar da cewa an yi komai daidai, wannan ilimin zai taimake ka.
Menene lissafin albashi kuma wadanne abubuwa ne yake da shi?
Abu na farko da ya kamata ku sani shine lissafin albashi Takardu ce da ke nuna albashin da ma’aikaci ke biyan kowane wata bisa ayyukan da yake yi a kamfani. Bugu da ƙari, ya ƙunshi duka gudummawar zuwa Tsaron Jama'a da abubuwan da aka hana da ake amfani da su da kuma waɗanda ke da alaƙa da harajin kuɗin shiga na mutum.
Daga cikin mahimman abubuwan da ke cikin lissafin albashi akwai:
Kamfanin da bayanan ma'aikata
Shi ne abu na farko da za ku samu kuma dole ne ku tabbatar cewa komai yana da kyau. Musamman, za ku gan shi a cikin ginshiƙai biyu waɗanda za a rabu. A gefen hagu bayanan kamfanin kuma a hannun dama bayanan ma'aikaci.
Kuma menene bayanan ya bayyana? A cikin yanayin kamfanin, sunansa, adireshinsa, CIF, lambar lissafin; a cikin yanayin ma'aikaci, cikakken suna, NIF, Lambar Tsaron Jama'a, rukuni da ƙungiyar gudummawa (ko da yake a cikin mafi yawan halin yanzu rukunin baya bayyana).
Abubuwan da ake samu
Abu na gaba zaku samu yana tare da abin da ake bin "ma'aikaci". Kuma shi ne, idan ka tsaya tunani. Kuna aiki wata ɗaya don kawai a ƙarshen wannan watan ko farkon na gaba, kuna da albashin aikinku. Don haka, gani ta wannan hanyar, kuna da bashi daga kamfanin. Hakanan zaka iya la'akari da shi azaman albashi.
Yanzu, a nan za ku ga iri biyu: a daya hannun, fahimtar albashi, wanda shine tushen albashi (ba tare da alawus ba, kyaututtuka ko kari); karin albashi (kamar manya, yawan aiki, aikin dare ...); karin lokaci (wanda za'a iya biya ko maye gurbinsu ta hanyar hutu (a cikin wannan yanayin ba a nuna su a cikin biyan kuɗi)); sa'o'in da suka dace (waɗanda su ne sa'o'in da kuka keɓe fiye da lokaci-lokaci); kari na ban mamaki, wanda kuma ake kira ƙarin albashi (ɗaya a Kirsimeti da wani bisa ga yarjejeniyar gama gari); kuma a karshe albashi a cikin nau'i.
A gefe guda, muna da hasashe marasa albashi, kamar kari (na nesa, sufuri, alawus…); Amfanin Tsaron Jama'a kamar rashin aikin yi, haihuwa ko uba, haɗari yayin daukar ciki, nakasa...; da diyya don canja wuri da biya sallama (a wannan yanayin ana iya samun ƙarin don ƙaura zuwa wani ofishi ko birni; ko, a cikin yanayin biyan kuɗi, wannan kwanaki 33 ne a kowace shekara yana aiki idan bai dace ba, ko 20 idan saboda wani babban dalili).
Deductions
Wani mahimmin abu a lissafin albashi shine cirewa. Kuma menene ainihin su? To, muna magana ne game da gudunmawar Tsaron Tsaro (don matsalolin gama gari, rashin aikin yi, horar da ƙwararru, lokaci-lokaci na yau da kullun da ƙarfin majeure), hana harajin shiga (wanda zai dogara da ma'aikaci), idan akwai ci gaban aiki, ana ƙidaya su a nan, da kuma sauran ragi.
Yadda ake lissafin albashi
Daga duk abin da muka fada a baya, a bayyane yake cewa Ba za mu iya ba ku matakai ɗaya bayan ɗaya don sanin yadda ake ƙididdige lissafin albashi ba saboda kowanne na sirri ne Kuma ya danganta da yanayin kowane mutum. Nau'in kwangilar da kuke da shi, nau'in, albashi, hana harajin shiga, idan kuna da kari ko kari...
Don haka, za mu ba ku misali don ku ga yadda za a yi.
Ka yi tunanin muna da ma'aikacin da zai fara aiki a kamfani tare da kwangilar cikakken lokaci. Mun san cewa a cikin kwantiraginsa ya bayyana cewa zai sami 12.900 a shekara (na nau'insa). Bugu da kari, ba shi da ‘ya’ya, ba madogara, kuma ba shi da nakasa. Wani matashi ne da ya sami aiki. Babu kuma.
Baya ga wadancan bayanan, ya kamata ku kuma san menene nau'in aikin (idan kun kasance mataimaki, gudanarwa, manaja, zartarwa ...) da kuma yarjejeniyar da ta shafi ku da kuma ƙungiyar gudummawar da kuke ciki.
Tare da duk waɗannan bayanan, za mu iya farawa da kashi na farko (na watsi da bayanan kamfani da ma'aikaci), wato, tare da tarawa. Kuma a wannan yanayin, Abu na farko da ya kamata mu sani game da tara kuɗi shine tsinkayen albashi, wato albashin da kuke karba duk wata.
Mun ce albashin shekara shine Yuro 12.900. Idan muka raba wannan adadin da 12, za mu sami albashin kowane wata. Wato 12.900/12 = Yuro 1075.
Yanzu mun juya zuwa ga kari na ban mamaki, wanda shine ƙarin biyan kuɗi. Mun san cewa akwai biyu a shekara kuma mai aiki zai iya biyan su yadda ya so. Ka yi tunanin cewa wata-wata ne. Ta wannan hanyar, Yuro 1075 + 1075 yana ba mu Yuro 2150. Idan muka raba waɗannan da watanni 12, za mu sami 179,17 (rounding). Wannan dole ne a ƙara shi zuwa tushen albashin Yuro 1075 kowane wata.
Abu na gaba shine a lissafta abin da ba albashi ba, amma tunda wannan ma'aikacin ya shigo, ba zai sami komai ba.
Za mu matsa zuwa gudunmawar ma'aikaci zuwa Tsaron Jama'a. Watau:
- Tushen Matsalolin gama gari. An samo shi daga tsarin "tushen albashi + rabon ƙarin biyan kuɗi", ko menene iri ɗaya, Yuro 2150.
- Tushen Karin lokaci: tunda ba haka bane, suna zama a 0.
- Force majeure akan kari: haka kuma.
- Tushen gudunmawar haɗari na aiki, cututtuka na sana'a. A wannan yanayin, ana samun shi daga tushe na gudummawa don abubuwan da suka faru na gama gari + tushen kari + tushen kari saboda ƙarfin majeure. Biyan misalin zai zama Euro 2150.
Yanzu, waɗannan su ne tushe, amma wajibi ne a ƙididdige kashi. A wannan yanayin, na kowa shine kashi 4.70%, karin lokaci saboda karfin majeure, 2%, sauran kuma a 4.70%.
Dangane da rashin aikin yi, zai zama 1.55%; Asusun Garanti na Jama'a 0; da Koyarwar Sana'a 0,10%.
Tushen ƙididdige rashin aikin yi, Asusun Garanti na Jama'a da Koyarwar Sana'a Daidai ne da tushen gudummawar haɗari a wurin aiki da cututtuka na sana'a.
Abu na ƙarshe da za ku yi shi ne ƙididdige harajin kuɗin shiga na ma'aikaci, wato, hanawa da za a yi masa. Kuma kamar yadda muka fada muku a baya. zai dogara ga kowane ma'aikaci (musamman albashi, halin mutum da iyali, kwangila da tsawon lokaci).
A cikin misalinmu, tun da kwangilar ba ta da ranar ƙarewa (saboda mun fahimci cewa ba ta da iyaka), Muna lissafin harajin shiga na sirri don albashin shekara-shekara da aka karɓae, kuma wannan, bisa ga tebur na IRFP, yana ba mu cewa dole ne ya kasance yana da riƙewa na akalla 15% (ma'aikaci na iya buƙatar cewa akwai babban abin riƙewa).
A wannan yanayin Tushen wannan riƙewa shine tushen albashi + ƙarin biyan kuɗi, wato, Yuro 2150.
Ya Zai rage kawai don lissafin jimillar ruwan da za a karɓa, wato, accrual debe abin da aka cire.
A cikin misalinmu: 2150 - hannun jari da gudummawar Tsaron Jama'a.
2150 – 101,05 – 34,4 – 2,15 – 322,5 = 1.689,9
Shin ya bayyana a gare ku yadda ake lissafin lissafin albashi?