Uma uzisebenza futhi unabasebenzi, noma inkampani enabasebenzi, Ngiyaqiniseka ukuthi ufunde kabanzi mayelana nodaba lokukhokhelwa. Kodwa-ke, kuthiwani ngokufakwa kwe-payroll ku-accounting?
Namuhla sifuna ukukunikeza isandla ukuze uqonde ukubaluleka kokungenela kwe-payroll accounting nokuthi kwenziwa kanjani ukuze abhaliswe kahle. Lokho kuzokusiza ungabi nezinkinga nge-accounting nokuthi konke kuzohlanganisa. Sizoqala?
Iyini imingenelo ye-accounting
Ukuze uqonde okufakiwe kwe-payroll kubalulekile ukuthi uqonde ukuthi sikhuluma ngani ngokufakwa kwe-accounting. Lezi yizingenelo ezenziwe ezincwadini zokubala. Umsebenzi wabo ukurekhoda ukuhlinzwa futhi kuyimpoqo ukuthi zirekhodwe nsuku zonke nangokulandelana kwezikhathi.
Lezi zifakwe kujenali, nakuba zingase futhi zibe encwadini, nosuku lwazo lokungena, inombolo ye-oda yokufakiwe, ama-akhawunti kanye nohlobo lomsebenzi owenziwe.
Ukukunikeza umbono, ukufakwa kwezibalo kungaba ukukhokha umphakeli. Le nqubo inezinyathelo ezimbalwa:
- Ngakolunye uhlangothi, imali ikhishwa ebhange (i-akhawunti ye-accounting yenziwa ebhange). Lokhu kuzofakwa engxenyeni yedebithi (khumbula ukuthi yisikweletu futhi udinga leyo mali evela ebhange ukuze ukhokhe).
- Ngakolunye uhlangothi, Inkokhelo yenziwa ku-akhawunti yomphakeli. Kulokhu, leyo mali efanayo ekhishwa ebhange ifakwa engxenyeni yesikweletu.
Futhi yini imingenelo ye-payroll?
Ukwenza kucace lokhu okungenhla, ungakuqonda lokho imingenelo ye-payroll empeleni izichasiselo ezenziwayo ezihlobene ne-payroll yabasebenzi ukuthi nguwe ophethe
Ngamanye amazwi, kumayelana nokubhalisa i-payroll yesisebenzi ngasinye ku-accounting yenkampani (noma ozisebenzelayo) ukuze into ngayinye ihlale endaweni efanayo.
Uyini umsebenzi wokungenela kwe-payroll
Njengoba wazi, ku-accounting, kubaluleke kakhulu ukugcina irekhodi elinemininingwane yakho konke ukuze izibalo zilingane futhi kungabikho izinkinga zomthetho (noma noMgcinimafa). Endabeni ye-payroll, lezi zirekhodwa ngenxa yezinzuzo eziningi ezinikezayo, hhayi kubahloli kuphela, kodwa nasezinkampanini ngokwazo.
Phakathi kwazo, futhi njengemisebenzi yalezi zihlalo, sinazo:
- Gwema ukukhwabanisa. Ikakhulukazi okuthiwa "isisebenzi esiyisipoki." Laba ngabasebenzi abenza usuku lokusebenza enkampanini kodwa abekho esimweni somthetho. Okungukuthi, labo abasebenza "B".
- Vikela impahla yenkampani. Ngoba lapho wenza okufakiwe kwe-payroll accounting uzobe ugcina ukulawula okuphelele kwezindleko inkampani enazo futhi wazi ukuthi usebenzisa imali ethe xaxa noma uma kunephutha.
- Indawo yokusebenza engcono. Ngomqondo wokuthi, ngokuletha konke kusesikhathini, uzokwazi ukuhlangabezana nezimo zokusebenza futhi ukhokhe ngesikhathi.
Imaphi ama-akhawunti asetshenziselwa ukufakwa kwe-payroll?
Lapho wenza ukufakwa kwe-payroll, kufanele kucace ukuthi kunochungechunge lwama-akhawunti wokubala asetshenziselwa lokhu okufakiwe. Lokhu akusho ukuthi awasetshenziselwa amanye ama-akhawunti; empeleni yebo.
Kodwa, nge-payroll, ama-akhawunti wokubala azoba:
- Amaholo namaholo (640). Idonswa imali futhi kufanele ihlanganise inani eliphelele lomholo ngamunye, ngaphezu kwezithasiselo zokukhubazeka emsebenzini, izinzuzo zokukhubazeka ezivela enkampanini kanye nesinxephezelo.
- Isibambiso sezenhlalakahle esikhokhelwa inkampani (642). Okusho ukuthi, imali Yokuvikeleka Komphakathi ekhokhwa yinkampani ngesisebenzi ngasinye esincike kuye. Futhi ngaphambi kokuthi ubuze, cha, i-Social Security yesisebenzi ngasinye ayifakiwe lapha (okungukuthi, njengoba wazi, inkampani okufanele iyifake egameni labo). Le akhawunti izophinde ikhokhelwe imali.
- Izinhlangano zokuphepha komphakathi, ababolekisi (476). Kungaba yisikweletu futhi kulokhu sizofaka isabelo somsebenzi, kodwa nesenkampani.
- UMgcinimafa Womphakathi, umkweleti wezibambiso (4751). Futhi ngesikweletu, kubhekiselwa kulelo nani elihambisana nentela yomuntu siqu ebanjwa emalini ekhokhelwa umsebenzi ngamunye.
- Amaholo alindile (465): okungukuthi, imali ekhokhelwa isisebenzi ngasinye (lesi sibalo kufanele sihambisane nesamba somholo ozotholwa ovela ohlwini lokuhola).
- Ukukhokha kusengaphambili (460). Uma kwenzeka kukhona imali eyengeziwe eyenziwe kuwe.
- Imali engenayo evela kusevisi eya kubasebenzi (755). Yinani lemali evela kunogada bomphakathi abaxhaswe.
Kwenziwa kanjani imingenelo ye-payroll?
Ngayo yonke into esikuchazele yona, sekuyisikhathi sokuthi uyiqale futhi wazi ukuthi ungayifaka kanjani i-accounting ukuze uthole i-payroll. Khumbula ukuthi kuzomele wenze lokhu ngenkokhelo ngayinye onayo.
Ngakho-ke, into yokuqala oyidingayo ukwazi yonke idatha ephathelene namaholo namaholo, ukuphepha komphakathi, ukugodla okuvela kuMgcinimafa, yini okufanele ikhokhwe enkampanini Yezokuphepha Komphakathi, ukubanjwa, ukukhokhelwa okulindile, intuthuko ... Ngamafuphi, konke ama-akhawunti esikutshele ngawo ngaphambili.
Njengokwazi kwakho, ababili babo baya ebhange (amaholo kanye Nokuphepha Komphakathi), kuyilapho bonke abanye kufanele baye esikweletu.
Manje, uzodinga kuphela ukufaka isibalo ngasinye ekufakweni kwaso okuhambisanayo.
Ake sikwenzele isibonelo. Ake sithi unomsebenzi oneholo eliphelele lama-euro ayi-1000. I-Social Security ephethe inkampani ingama-euro angama-300 kanye nesisebenzi ama-euro angama-70. Okokugcina, intela yemali engenayo yomuntu siqu oyigodlayo oyenzela isisebenzi ngama-euro ayi-140.
Ngakho, kwakuzohlala:
- I-akhawunti yamaholo namaholo (on debit): 1000
- Ukuvikeleka komphakathi (emalini edonswayo): 300
- I-Ejensi Yezokuphepha Komphakathi (ngesikweletu): 300 + 70 = 370
- Ukubanjelwa imali kuMgcinimafa (esikweletini): 140
- Iholo elisele (ekweletini): 1000-140-70 = 790
Lesi kungaba isihlalo. Kodwa, ngosuku lokukhokha, kuzofakwa i-accounting yesibili lapho kushiwo khona lokhu okulandelayo:
- Iholo elilindile (ekudonsweni kwemali): 790
- Amabhange c/c (esikweletini): 790
Ngaleyo ndlela kuzobonakala kahle futhi uzothobela umthetho (futhi ukubalwa kwakho kwezimali kuzokwenziwa kahle).
Manje njengoba usuyibonile indaba yokungena kwabaholayo, Ungasho ukuthi ubukwenza kahle yini? Ingabe unokungabaza? Sishiyele kuma comments sizozama ukuyiphendula.