A book that allows you to do all the payroll and year-end adjustment procedures for a small company (Yutaka Shitooka / Soshimu)

Book Cover image of "Book (Yutaka Shitooka / Soshimu)" that allows you to complete all the procedures for payroll calculation and year-end adjustment for a small company

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Since I am the only president, I just transfer my salary to myself every month, but there are a wide variety of procedures that occur when I hire an employee.There is no loss in knowing the big picture.

Payroll applies to officers who are paid officers and to all types of contracts who are paid (executives are not legally considered workers, but are covered by social insurance. It is a target person, and executive compensation is subject to salary calculation).

5 principles of wage payment
Wages are paid in (1) currency, (2) directly to workers, (3) the full amount, (4) at least once a month, and (1) on a fixed date.
The salary payment date is set to what day of each month and is paid to the employee's bank account because of this principle.It is not possible to make the salary payment date irregular.

If the work shift changes from day to day, the amount of payment will be the working hours multiplied by the hourly wage that was supposed to work on the day of taking paid leave.Therefore, the more paid leave you take on a day with long working hours on a shift, the higher your wages will be.

Those who do not apply the no-work-no-pay principle
Full-time officer
Only executive compensation is paid.Since he is not a worker, the principle of no work and no pay does not apply, and there is no absenteeism deduction even if he is absent.However, in the event of an accident or illness that prevents business execution for a long period of time, the executive compensation itself may be reduced or revised.

Article category: work