JP2006285746A - Allowance calculating device and program - Google Patents

Allowance calculating device and program Download PDF

Info

Publication number
JP2006285746A
JP2006285746A JP2005106152A JP2005106152A JP2006285746A JP 2006285746 A JP2006285746 A JP 2006285746A JP 2005106152 A JP2005106152 A JP 2005106152A JP 2005106152 A JP2005106152 A JP 2005106152A JP 2006285746 A JP2006285746 A JP 2006285746A
Authority
JP
Japan
Prior art keywords
amount
payment
deduction
calculation
insurance
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Pending
Application number
JP2005106152A
Other languages
Japanese (ja)
Inventor
Jun Suzuki
潤 鈴木
Current Assignee (The listed assignees may be inaccurate. Google has not performed a legal analysis and makes no representation or warranty as to the accuracy of the list.)
Casio Computer Co Ltd
Original Assignee
Casio Computer Co Ltd
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by Casio Computer Co Ltd filed Critical Casio Computer Co Ltd
Priority to JP2005106152A priority Critical patent/JP2006285746A/en
Publication of JP2006285746A publication Critical patent/JP2006285746A/en
Pending legal-status Critical Current

Links

Images

Landscapes

  • Financial Or Insurance-Related Operations Such As Payment And Settlement (AREA)

Abstract

<P>PROBLEM TO BE SOLVED: To improve business efficiency by calculating the gross amount of allowance for ensuring a preset net income of an employee, and by easily coping with a change in various data by the situation of an employee, a legal reform, or the like. <P>SOLUTION: An allowance calculating device 1 for calculating a balancing allowance according to the conditions of the employee on the basis of a group of pieces of information for allowance calculation comprises an input section 12 to which a setting deduction item and the setting instruction of the preset net income are inputted; a temporary allowance calculation means for calculating the sum of the temporary gross amount of allowance by adding the amount of the deduction item of a fixed amount from the setting deduction item; a balancing allowance calculation means for calculating the balancing allowance by referring to the group of pieces of information for allowance calculation for subtracting the amount of deduction corresponding to the setting deduction item from the temporary gross amount of allowance; and a CPU 10 that compares the balancing allowance with the preset net income, and functions as a control means for performing control so that the calculation processing of the balancing allowance is repeated until the balancing allowance coincides with the preset net income. <P>COPYRIGHT: (C)2007,JPO&INPIT

Description

本発明は、従業者の給与を算出する支給額算出装置及びプログラムに関する。   The present invention relates to a supply amount calculation device and a program for calculating an employee's salary.

従業者を雇用し給与を支払う会社・団体機関等の使用者は、従業者に対する基本給や残業手当等を合算した総支給額を算出し、算出された総支給額に対して各種社会保険料、所得税、住民税、社宅賃金、財形等の金額を控除し、総支給額から各種控除を行うことにより算出される差引支給額を従業者に支払っている。   Employers of employees, such as companies and organizations that pay salaries, calculate the total amount of payment, including the basic salary and overtime allowance, etc. for employees, and various social insurance premiums, The deduction amount calculated by deducting the amount of income tax, resident tax, company rent, property type, etc. and making various deductions from the total payment amount is paid to the employee.

このような給与計算は、多くのデータに基づく複雑な計算処理や、算定時期や支給方式の形態によって、ユーザの要求に応じて柔軟な支給額算出処理が困難であった。そこで、ユーザの要求に応じた支給方式を選択可能な方法として、当月支給方式用給与計算プログラム及び翌月支給方式用計算プログラムを記憶するプログラム記憶手段と、所要とする支給方式を選択させるためのデータを設定する支給方式データ設定手段と、給与計算指示に基づいて支給方式データ設定手段に設定されるデータに従ってプログラム記憶手段から給与計算プログラムを選択し、給与計算を実行する給与計算処理部とを備える給与計算システムが開示されている(特許文献1参照)。
特開2003−76817号公報
In such a salary calculation, a complicated calculation process based on a lot of data and a flexible payment calculation process according to a user's request are difficult depending on the calculation time and the form of the payment method. Therefore, as a method for selecting the payment method according to the user's request, program storage means for storing the current month payment method payroll calculation program and the next month payment method calculation program, and data for selecting the required payment method And a payroll calculation processing section for selecting a payroll program from the program storage means according to data set in the payroll data setting means based on a payroll calculation instruction and executing payroll calculation. A salary calculation system is disclosed (see Patent Document 1).
Japanese Patent Laid-Open No. 2003-76817

しかしながら、このような従来の支給額算出処理は、例えば、使用者と従業者との間における雇用契約時において、従業者が所望する手取額(以下、保障額という。)を予め定めた場合、従業者に支払われる差引支給額を保障額と同額とするためには、算出された差引支給額と保障額とを比較し、一致しなければ差引支給額を算出するユーザが任意に見当をつけて総支給額を変更して差引支給額を再度算出し、差引支給額と保障額とが一致するまで何度も総支給額の変更及び計算を手動で行わなければならず、ユーザにとって非常に時間のかかる煩雑な作業となっている。   However, in the conventional payment amount calculation process, for example, when an employment contract between the user and the employee is determined in advance, a take-out amount desired by the employee (hereinafter referred to as a guarantee amount) is determined in advance. In order to make the amount of deductions paid to employees equal to the amount of guarantee, the calculated amount of deductions is compared with the amount of guarantee, and if they do not match, the user who calculates the amount of deduction is arbitrarily informed. The total amount of payment must be changed and the subsidy amount calculated again, and the total amount must be changed and calculated manually several times until the subsidy amount and the guarantee amount match. This is a time-consuming and complicated task.

本発明の課題は、予め設定した従業者の保障額を確保できる総支給額を算出可能とし、また、従業者の境遇や法改正等による各種データの変更にも容易に対応可能とし、業務効率の向上を図ることである。   The problem of the present invention is that it is possible to calculate the total amount of payment that can secure the employee's guaranteed amount set in advance, and that it can easily cope with changes in various data due to employee circumstances and legal revisions, etc. Is to improve.

請求項1記載の発明は、支給額算出用情報群に基づいて従業者の条件に応じた差引支給額を算出する支給額算出装置において、控除項目の設定指示と当該設定された控除項目に対応する金額が控除された後の支給額として予め設定された保障額の設定指示とが入力される入力手段と、前記保障額に前記設定指示された控除項目の中から固定額の控除項目の金額を加算して仮総支給額を算出する仮支給額算出手段と、前記支給額算出用情報群を参照して前記仮総支給額から前記控除項目に対応する控除金額を減算して差引支給額を算出する差引支給額算出手段と、前記差引支給額と前記保障額とを比較し、前記差引支給額と前記保障額とが一致するまで前記差引支給額の算出処理を繰り返すよう前記差引支給額算出手段を制御する制御手段と、を備える支給額算出装置であること、を特徴としている。
更に、コンピュータに対して、上述した請求項1記載の発明に示した主要手段を機能させるためのプログラムを提供する(請求項8記載の発明)。
The invention described in claim 1 corresponds to a deduction item setting instruction and the set deduction item in the payment amount calculation device that calculates a deduction payment amount according to the conditions of the employee based on the payment amount calculation information group An input means for inputting a setting instruction for a security amount preset as a payment amount after the amount to be deducted, and a fixed amount of deduction items among the deduction items set and specified for the security amount And a provisional payment calculation means for calculating a provisional total payment amount by subtracting the deduction amount corresponding to the deduction item from the provisional total payment amount with reference to the payment amount calculation information group. The subsidy amount calculation means for calculating the subsidy amount, the subsidy amount and the guarantee amount are compared, and the subtraction amount is calculated so as to repeat the calculation process of the subsidy amount until the subsidy amount and the guarantee amount match. Control means for controlling the calculation means; It is payments calculation device comprising, it is characterized.
Furthermore, a program for causing a computer to function the main means shown in the invention described in claim 1 is provided (the invention described in claim 8).

請求項1及び8記載の発明によれば、保障額、設定控除項目が入力されるだけで、保障額を確保できる総支給額が算出されるため、業務効率の向上を図ることができ、また、設定指示された控除項目の中から固定額の控除項目の金額を保障額に加算して仮総支給額を算出することにより、短時間で総支給額を算出することができる。   According to the inventions of claims 1 and 8, since the total payment amount that can secure the security amount is calculated only by inputting the security amount and the setting deduction item, the operational efficiency can be improved, and The total payment amount can be calculated in a short time by calculating the provisional total payment amount by adding the fixed amount of the deduction item amount to the guaranteed amount from the set deduction items.

請求項2記載の発明によれば、差引支給額と保障額とが一致しないと判別した場合、差引支給額と保障額との差分額を仮総支給額に加算し、加算された仮総支給額に基づいて再度差引支給額が算出されるため、短時間で差引支給額を保障額に収束させることができる。   According to the invention described in claim 2, when it is determined that the deduction amount and the guarantee amount do not match, the difference amount between the deduction amount and the guarantee amount is added to the provisional gross payment amount, and the added provisional gross payment Since the deduction amount is calculated again based on the amount, the deduction amount can be converged to the guaranteed amount in a short time.

請求項3記載の発明によれば、保障額を確保できる総支給額を容易に設定することができる。   According to the third aspect of the present invention, it is possible to easily set the total payment amount that can secure the guaranteed amount.

請求項4記載の発明によれば、従業者の雇用形態に応じて、保障額を確保できる総支給額を短時間で算出できるため、業務効率の向上を図ることができる。   According to the invention described in claim 4, since the total payment amount that can secure the security amount can be calculated in a short time according to the employment form of the employee, the work efficiency can be improved.

請求項5記載の発明によれば、従業者と使用者との間で入社前に雇用契約を結ぶ場合等、従業者が、健康保険料、介護保険料及び厚生年金保険料の未加入資格者である場合、従業者が所望する保障額を確保できる総支給額を短時間で算出できるため、契約時における給与試算に活用でき、業務効率の向上を図ることができる。   According to the invention described in claim 5, when an employment contract is made between the employee and the user before joining the company, the employee is not qualified to participate in the health insurance premium, nursing care insurance premium and welfare pension insurance premium. In this case, since the total amount of payment that can ensure the amount of security desired by the employee can be calculated in a short time, it can be used for the salary calculation at the time of the contract, and the work efficiency can be improved.

請求項6記載の発明によれば、従業者に毎月支払われる給与の保障額を確保できる総支給額を試算することができ、使用者の資金計画に活用することができる。   According to the invention described in claim 6, it is possible to calculate the total amount of payment that can secure the guaranteed amount of salary paid to the employee every month, which can be utilized for the user's funding plan.

請求項7記載の発明によれば、従業者に支払われる賞与の保障額を確保できる総支給額を試算することができ、使用者の資金計画に活用することができる。   According to the seventh aspect of the present invention, it is possible to estimate the total amount of payment that can secure the guaranteed amount of bonus paid to the employee, and to use it for the user's financial plan.

以下、図を参照して本発明の実施の形態を詳細に説明する。なお、この発明にはこの実施の形態に限定されるものではない。また、この発明の実施の形態は、発明の最も好ましい形態を示すものであり、この発明の用語はこれに限定されない。   Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to this embodiment. The embodiment of the present invention shows the most preferable mode of the present invention, and the terminology of the present invention is not limited to this.

[実施の形態1]
以下、図を参照して本発明の実施の形態1を詳細に説明する。
まず、構成を説明する。
図1に、本実施の形態1における支給額算出装置1の構成を示すブロック図を示す。
図1に示すように、支給額算出装置1は、CPU(Central Processing Unit)10、記憶部11、入力部12、表示部13、プリント部14、通信部15等により構成され、各部はバス16等により電気的に接続されている。
[Embodiment 1]
Hereinafter, Embodiment 1 of the present invention will be described in detail with reference to the drawings.
First, the configuration will be described.
FIG. 1 is a block diagram showing the configuration of the payment amount calculation apparatus 1 according to the first embodiment.
As shown in FIG. 1, the payment amount calculation device 1 includes a CPU (Central Processing Unit) 10, a storage unit 11, an input unit 12, a display unit 13, a print unit 14, a communication unit 15, and the like. Etc. are electrically connected.

CPU10は、記憶部11に記憶されているシステムプログラムを読み出し、記憶部11内に形成されたワークエリアに展開し、該システムプログラムに従って各部を制御する。また、CPU10は、記憶部11に記憶されている給与総支給額算出プログラムを始めとする各種処理プログラムを読み出してワークエリアに展開し、各種処理を実行する。   The CPU 10 reads out a system program stored in the storage unit 11, develops it in a work area formed in the storage unit 11, and controls each unit in accordance with the system program. In addition, the CPU 10 reads out various processing programs including the total salary payment calculation program stored in the storage unit 11, develops them in the work area, and executes various processes.

CPU10は、記憶部11との協働によって、本実施の形態1を実現させるために、表示部13の表示画面に表示された複数の控除項目から入力部12が操作されることにより選択されて入力された控除項目(以下、設定控除項目という。)と設定控除項目に対応する金額が控除された後の支給額として予め設定された給与の保障額とを記憶部11に記憶させ、入力された保障額に設定控除項目の中から固定額の控除項目の金額を加算して給与の仮総支給額を算出する仮支給額算出手段としての機能と、算出された仮総支給額から設定控除項目に対応する各種控除金額を減算して差引支給額を算出する差引支給額算出手段としての機能と、差引支給額と保障額とを比較し、差引支給額と保障額とが一致するまで差引支給額の算出処理を繰り返すよう制御する制御手段としての機能とを実現する。   The CPU 10 is selected by operating the input unit 12 from a plurality of deduction items displayed on the display screen of the display unit 13 in order to realize the first embodiment in cooperation with the storage unit 11. The input deduction item (hereinafter referred to as a set deduction item) and a salary guarantee amount set in advance as a payment amount after deduction of the amount corresponding to the set deduction item are stored in the storage unit 11 and input. Function as a provisional payment calculation means to calculate the provisional total amount of salary by adding the fixed amount of deduction items to the guaranteed amount, and the set deduction from the calculated provisional total amount Compare the function of the subsidy calculation method that calculates the subsidy amount by subtracting the various deductions corresponding to the item, the subsidy amount and the security amount, and subtract until the subsidy amount and the security amount match. Repeat the payment calculation process It realizes a function as a control means for controlling so.

記憶部11は、プログラム記憶エリア、データ記憶エリア及びワークエリアを有している。プログラム記憶エリアには、支給額算出装置1に対応するシステムプログラム、本実施の形態1を実現させるための給与総支給額算出プログラム等の各種処理プログラムが予め記憶されており、データ記憶エリアには、各種控除額を算出するために、個人保険情報群111、会社保険情報群112、個人所得税情報群113、個人税扶養情報群114、会社所得税情報群115、住民税情報群116、個人控除情報群117、社員給与算出結果情報群118等や、社会保険事務所に対する資格が取得されていない場合における健康保険料・介護保険料・厚生年金保険料を決定するための健康保険料額表と厚生年金保険料額表に対応する情報群等の支給額算出用情報群と、各種データ等が予め記憶されている。なお、各種控除額を算出するための支給額算出用情報群は、本発明固有の特別な情報ではなく、給与の差引支給額算出処理として慣用的に行われている給与の差引支給額の算出処理に用いられる一般的な情報群である。   The storage unit 11 has a program storage area, a data storage area, and a work area. The program storage area stores in advance various processing programs such as a system program corresponding to the payment calculation device 1 and a total salary payment calculation program for realizing the first embodiment, and the data storage area. In order to calculate various deductions, personal insurance information group 111, company insurance information group 112, personal income tax information group 113, personal tax support information group 114, company income tax information group 115, resident tax information group 116, personal deduction information Group 117, employee salary calculation result information group 118, etc. and health insurance premium table and welfare for determining health insurance premium, nursing insurance premium, welfare pension insurance premium when qualification for social insurance office is not acquired A payment calculation information group such as an information group corresponding to the pension insurance premium amount table, various data, and the like are stored in advance. Note that the payment amount calculation information group for calculating various deductions is not special information unique to the present invention, and the calculation of the salary deduction amount that is conventionally performed as the salary deduction amount calculation processing. This is a general information group used for processing.

図2に、各種控除額を算出するための支給額算出用情報群の一例を示す。
図2(a)に、個人保険情報群111の一例を示す。
図2(a)に示すように、個人保険情報群111は、各従業者に対応する各種社会保険等の情報が予め記憶されており、従業者が雇用されている会社・団体等を識別する会社コード、各種保険を識別するための保険コード、従業者を識別する社員番号、当該レコードが改定された日付を示す情報改定日、保険コードが示す各種保険の名称を示す保険名、当該保険名に対して従業者が対象者であるか否かを示す対象区分、当該保険名の種別を示す保険種別、当該保険名の計算方式(固定、保険料率、対象外)を示す計算区分、計算区分が固定であった場合における当該保険料を示す固定額保険料等の項目が定められた複数のレコードが登録されている。なお、個人保険情報群111は、給与支給額を算出する場合と賞与支給額を算出する場合との情報が記憶されている。
FIG. 2 shows an example of a payment amount calculation information group for calculating various deduction amounts.
An example of the personal insurance information group 111 is shown in FIG.
As shown in FIG. 2A, the personal insurance information group 111 stores information on various social insurances corresponding to each employee in advance, and identifies the company / organization, etc. in which the employee is employed. Company code, insurance code for identifying various insurances, employee number for identifying employees, information revision date indicating the date the record was revised, insurance name indicating the name of various insurances indicated by the insurance code, insurance name Target category indicating whether or not the employee is a target, insurance type indicating the type of the insurance name, calculation type indicating the insurance name calculation method (fixed, insurance rate, not covered), calculation category A plurality of records in which items such as fixed amount insurance premiums indicating the insurance premiums are fixed are registered. The personal insurance information group 111 stores information on the case where the salary payment amount is calculated and the case where the bonus payment amount is calculated.

固定額保険料は、記憶部11に別途記憶されている従業者毎に予め定められている標準報酬月額に各種社会保険毎(健康保険、介護保険、厚生年金保険)に定められている保険料率(例えば、健康保険の場合は8.2%、介護保険の場合は1.25%、厚生年金保険の場合には13.934%)を掛けた額であるため、標準報酬月額又は保険料率が変更されない限り固定額となる。   The fixed premium is the insurance premium rate set for each social insurance (health insurance, long-term care insurance, welfare annuity insurance) in the standard remuneration monthly fixed for each employee separately stored in the storage unit 11 (For example, 8.2% for health insurance, 1.25% for long-term care insurance, and 13.934% for welfare annuity insurance). Fixed amount unless changed.

図2(b)に、会社保険情報群112の一例を示す。
図2(b)に示すように、従業者が雇用されている会社・団体等を識別する会社コード、各種保険を識別するための保険コード、当該レコードが改定された日付を示す情報改定日、保険コードが示す各種保険の名称を示す保険名、当該保険名に対する会社負担率、個人負担率、全体の保険料率を示す全体負担率等の項目が定められた複数のレコードが登録されている。なお、会社保険情報群112は、給与支給額を算出する場合と賞与支給額を算出する場合との情報が記憶されている。
FIG. 2B shows an example of the company insurance information group 112.
As shown in FIG. 2 (b), a company code for identifying the company / organization where the employee is employed, an insurance code for identifying various insurances, an information revision date indicating the date on which the record was revised, A plurality of records in which items such as an insurance name indicating the name of various insurances indicated by the insurance code, a company burden rate for the insurance name, an individual burden rate, and an overall burden rate indicating an overall insurance premium rate are registered. The company insurance information group 112 stores information on calculating the salary payment amount and calculating the bonus payment amount.

図2(c)に、個人所得税情報群113の一例を示す。
図2(c)に示すように、個人所得税情報群113は、従業者が雇用されている会社・団体等を識別する会社コード、従業者を識別する社員番号、当該レコードが改定された日付を示す情報改定日、当該社員番号に適用される区分を示す税額表区分及び税表欄区分等の項目が定められた複数のレコードが登録されている。
An example of the personal income tax information group 113 is shown in FIG.
As shown in FIG. 2C, the personal income tax information group 113 includes a company code for identifying a company / organization where the employee is employed, an employee number for identifying the employee, and a date when the record is revised. A plurality of records in which items such as an information revision date to be shown, a tax amount table category indicating a category applied to the employee number, and a tax table column category are defined are registered.

図2(d)に、個人税扶養情報群114の一例を示す。
図2(d)に示すように、個人税扶養情報群114は、従業者が雇用されている会社・団体等を識別する会社コード、従業者を識別する社員番号、当該レコードが改定された日付を示す情報改定日、各レコードを区別する自動連番、当該社員番号が示す従業者と扶養者との関係を示す続柄、当該続柄に対する人数を示す税扶養換算人数等の項目が定められた複数のレコードが記憶されている。
FIG. 2D shows an example of the personal tax support information group 114.
As shown in FIG. 2D, the personal tax support information group 114 includes a company code for identifying a company / organization where the employee is employed, an employee number for identifying the employee, and a date when the record is revised. Information revision date, automatic serial number that distinguishes each record, a relationship indicating the relationship between the employee and the dependent indicated by the employee number, tax dependent conversion number indicating the number of people for the relationship, etc. Records are stored.

図2(e)に、会社所得税情報群115の一例を示す。
図2(e)に示すように、会社所得税情報群115は、従業者が雇用されている会社・団体等を識別する会社コード、当該レコードが改定された日付を示す情報改定日、給与に対する所得税を計算する際の算出方法を示す給与税計算区分、賞与に対する所得税を計算する際の算出方法を示す賞与税計算区分等の項目が定められた複数のレコードが登録されている。
FIG. 2E shows an example of the company income tax information group 115.
As shown in FIG. 2 (e), the company income tax information group 115 includes a company code for identifying a company / organization in which the employee is employed, an information revision date indicating the date when the record is revised, and an income tax on salary. A plurality of records in which items such as a salary tax calculation category indicating a calculation method for calculating the income tax and a bonus tax calculation category indicating a calculation method for calculating the income tax for the bonus are registered.

図2(f)に、住民税情報群116の一例を示す。
図2(f)に示すように、住民税情報群116は、従業者が雇用されている会社・団体等を識別する会社コード、従業者を識別する社員番号、当該社員番号が示す従業者に適用される住民税の対象年度、市区町村から通知された各月の住民税額等の項目が定められた複数のレコードが登録されている。
FIG. 2F shows an example of the resident tax information group 116.
As shown in FIG. 2 (f), the resident tax information group 116 includes a company code for identifying a company / organization where the employee is employed, an employee number for identifying the employee, and an employee indicated by the employee number. A plurality of records in which items such as the target year of the applicable resident tax and the monthly resident tax amount notified from the municipality are defined.

図2(g)に、個人控除情報群117の一例を示す。
図2(g)に示すように、個人控除情報群117は、従業者が雇用されている会社・団体等を識別する会社コード、従業者を識別する社員番号、控除項目を識別する控除項目番号、当該控除項目番号が示す控除項目名(財形積立、持株購入金、社宅賃金等)、当該控除項目が適用開始される控除開始日、当該控除項目の適用が終了される控除終了日(控除終了日を設定しない場合には、例えば9の連番を示す。)、当該控除項目に対する控除額等の項目が定められた複数のレコードが登録されている。
FIG. 2G shows an example of the individual deduction information group 117.
As shown in FIG. 2G, the personal deduction information group 117 includes a company code for identifying a company / organization where the employee is employed, an employee number for identifying the employee, and a deduction item number for identifying the deduction item. , The name of the deduction item indicated by the deduction item number (funding reserves, purchase money for holdings, company housing wages, etc.) When the date is not set, for example, a sequential number of 9 is indicated.), A plurality of records in which items such as a deduction amount for the deduction item are defined are registered.

図2(h)に、社員給与算出結果情報群118の一例を示す。
図2(h)に示すように、社員給与算出結果情報群118は、従業者が雇用されている会社・団体等を識別する会社コード、従業者を識別する社員番号、当該社員番号が示す従業者への給与又は賞与支給を行った支給日、各種支給項目(職業能力給、年齢給等)、各種支給項目の総額を示す総支給額、総支給額に各種控除を行った後の差引支給額等の各種計算結果等の項目が記憶される複数のレコードが登録されている。
An example of the employee salary calculation result information group 118 is shown in FIG.
As shown in FIG. 2 (h), the employee salary calculation result information group 118 includes a company code for identifying a company / organization where the employee is employed, an employee number for identifying the employee, and an employee indicated by the employee number. Payment date, salary or bonus payment to the person, various payment items (vocational ability salary, age salary, etc.), total payment amount indicating the total amount of various payment items, deduction after various deductions to the total payment amount A plurality of records in which items such as various calculation results such as amounts are stored are registered.

この記憶部11は、磁気的、光学的記録媒体、若しくは半導体メモリなどCPU10で読み取り可能な電気的に消去及び書き替えが可能な不揮発メモリや、揮発メモリなどの記憶媒体を含んだ構成であり、この記憶媒体はCD−ROM(Compact Disc Read Only Memory)、メモリカード等の可搬型の媒体やハードディスク等の固定的な媒体を含む。   The storage unit 11 includes a storage medium such as a magnetic or optical recording medium, a non-volatile memory that can be read and erased electrically by the CPU 10 such as a semiconductor memory, or a volatile memory. This storage medium includes a portable medium such as a CD-ROM (Compact Disc Read Only Memory) and a memory card, and a fixed medium such as a hard disk.

入力部12は、カーソルキー、数字入力キー及び各種機能キー等を備えたキーボード、ポインティングデバイスであるマウス等を備え、キーボードで押下されたキーの押下信号をCPU10に出力するとともに、マウスによる操作信号をCPU10に出力することで、従業者と使用者との間における契約等により予め設定された保障額の設定指示及び複数の控除項目から保障額の対象となる保障控除項目の選択指示が入力される入力手段である。   The input unit 12 includes a keyboard having cursor keys, numeric input keys, various function keys, and the like, a mouse that is a pointing device, and the like. Is output to the CPU 10, and a setting instruction for a security amount set in advance by a contract between an employee and a user and a selection instruction for a security deduction item to be covered by a security amount from a plurality of deduction items are input. Input means.

表示部13は、例えば、LCD(Liquid Crystal Display)などからなる表示画面によって構成され、CPU10から入力される表示信号の指示に従って、表示画面上に、撮影画像及び各種操作画面等の各種情報を表示する表示手段である。   The display unit 13 is configured by a display screen such as an LCD (Liquid Crystal Display), for example, and displays various information such as a captured image and various operation screens on the display screen according to instructions of a display signal input from the CPU 10. Display means.

プリント部14は、インクジェット式、レーザ式、感熱式などの印刷方式のプリント部であり、CPU10の指示により、記録紙などの記録媒体上に本発明の総支給額算出結果のデータや画像データ等の文字や記号等を含む画像を記録する。   The printing unit 14 is a printing unit of an ink jet type, a laser type, a thermal type, or the like, and, according to an instruction from the CPU 10, data on the total supply amount calculation result of the present invention, image data, etc. An image including characters and symbols is recorded.

通信部15は、モデム(MODEM:MOdulater/DEModulater)又はターミナルアダプタ(TA:Terminal Adapter)、ネットワークカード等によって構成され、WAN(WideArea Network)やLAN(Local Area Network)等の通信ネットワークを介して外部機器との通信を行うための制御を行う。   The communication unit 15 is configured by a modem (MODEM: Modulator / DEModulater) or a terminal adapter (TA: Terminal Adapter), a network card, and the like, and externally via a communication network such as a WAN (Wide Area Network) or a LAN (Local Area Network). Control to communicate with the device.

図3に、本実施の形態1における給与の総支給額算出処理が実行される際に表示画面上に表示される給与総支給額算出起動画面G0の一例を示す。   FIG. 3 shows an example of the total salary payment calculation start screen G0 displayed on the display screen when the total salary payment calculation processing in the first embodiment is executed.

図3に示すように、給与総支給額算出起動画面G0は、給与の総支給額を算出する日付を入力するための算出日入力欄G1、総支給額の算出対象者を設定するための社員番号入力欄G2a、社員番号入力欄G2aに入力された社員番号に対応する従業者名が表示される社員名表示欄G2b、給与の保障額を設定する保障額設定エリアG3、各種社会保険料を設定する社会保険料設定エリアG4、所得税を設定する所得税設定エリアG5、住民税や財形、積立等のその他の控除額を設定するその他控除額設定エリアG6、上記各種設定エリアの内容に基づいて給与の総支給額算出処理の開始指示を行う算出開始ボタンG7等を備える。   As shown in FIG. 3, the salary total payment calculation start screen G0 is a calculation date input field G1 for inputting a date for calculating the total salary payment, an employee for setting a target person for calculating the total salary Number input field G2a, employee name display field G2b in which an employee name corresponding to the employee number input in the employee number input field G2a is displayed, a security amount setting area G3 for setting a salary security amount, and various social insurance premiums Social insurance premium setting area G4 to be set, income tax setting area G5 to set income tax, other deduction setting area G6 to set other deductions such as resident tax, property, and reserve, salary based on the contents of the above various setting areas A calculation start button G7 for instructing the start of the total payment amount calculation process.

保障額設定エリアG3には、課税支給額を入力するための課税支給額入力欄G3a及び非課税支給額を入力するための非課税支給額欄G3bと、課税支給額入力欄G3a及び非課税支給額入力欄G3bに入力された数値を加算して求められた給与の保障額が表示される保障額表示欄G3cと、保障額表示欄G3cに表示された金額が給与の総支給額からどのような控除項目の金額を差し引いた金額であるかを示す設定控除項目欄G3dを有する。   The security amount setting area G3 includes a taxable payment input field G3a for inputting a taxable payment amount, a non-taxable payment amount field G3b for inputting a non-taxable payment amount, a taxable payment input field G3a, and a non-taxable payment amount input field. Guarantee amount display field G3c in which the amount of salary guaranteed obtained by adding the numerical value input to G3b is displayed, and what deduction items the amount displayed in the amount display field G3c is from the total salary payment There is a setting deduction item column G3d indicating whether the amount is the amount obtained by subtracting the amount.

設定控除項目欄G3dは、複数の控除項目から任意に設定することができる。例えば、控除項目として、所得税のみの場合、社会保険料等(健康保険、介護保険、厚生年金保険、雇用保険、厚生年金基金)及び所得税の場合、社会保険料等・所得税及び住民税の場合、のように複数の控除項目が組み合わされたパターンから選択し設定することができる。   The setting deduction item column G3d can be arbitrarily set from a plurality of deduction items. For example, in the case of income tax only, social insurance premiums (health insurance, long-term care insurance, welfare pension insurance, employment insurance, welfare pension fund) and income tax, social insurance premiums, income tax and resident tax, Thus, it is possible to select and set from patterns in which a plurality of deduction items are combined.

なお、課税支給額入力欄3a、非課税支給額入力欄3bは、社員給与算出結果情報群118に当該社員番号に対応する給与の算出結果を示すデータがある場合には、社員給与算出結果情報群118から読み出されて表示されてもよい。   The taxable payment input field 3a and the non-taxable payment input field 3b include an employee salary calculation result information group when the employee salary calculation result information group 118 includes data indicating the calculation result of the salary corresponding to the employee number. It may be read from 118 and displayed.

社会保険料設定エリアG4には、各種社会保険(健康保険、介護保険、厚生年金保険、雇用保険、厚生年金基金)毎に、社員番号入力欄G2aに入力された社員番号に該当する従業者が当該社会保険の対象か否かが表示される対象区分欄G4aと、対象区分欄G4aが対象である場合、該当する社会保険料が固定額であるときにはその固定額が表示される固定額表示欄G4bと、入社前等の事情により、社会保険事務所に対する各種資格が取得されていない場合(算出対象となる従業者の健康保険料・介護保険料・厚生年金保険料が個人保険情報群111に登録されていない場合)であることを示すチェックボックスG4cが設けられている。   In the social insurance premium setting area G4, employees corresponding to the employee number entered in the employee number input field G2a for each social insurance (health insurance, long-term care insurance, employee pension insurance, employment insurance, employee pension fund) If the subject category column G4a and whether the subject category column G4a is the subject, the fixed amount display column in which the fixed amount is displayed when the corresponding social insurance premium is a fixed amount. When G4b and various qualifications for social insurance offices have not been acquired due to circumstances before joining the company, etc. (Health insurance premiums, nursing care insurance premiums and employee pension insurance premiums for employees to be calculated are included in the personal insurance information group 111. A check box G4c is provided to indicate that it is not registered.

対象区分欄G4a及び固定額表示欄G4bは、記憶部11の個人保険情報群111から社員番号入力欄G2aに入力された社員番号に対応する情報が読み出され表示される。   In the target classification column G4a and the fixed amount display column G4b, information corresponding to the employee number input to the employee number input column G2a from the personal insurance information group 111 of the storage unit 11 is read and displayed.

なお、対象区分欄G4a及び固定額表示欄G4bは、給与総支給額算出起動画面G0上で他の情報に変更可能であり、変更された情報は個人保険情報群111に反映されて変更される。   The target classification column G4a and the fixed amount display column G4b can be changed to other information on the total salary payment calculation start screen G0, and the changed information is reflected and changed in the personal insurance information group 111. .

所得税設定エリアG5には、社員番号入力欄G2aに入力された社員番号に該当する従業者の所得税に関する各種情報が税額表区分表示欄G5a、税表欄区分表示欄G5b、税扶養人数表示欄G5c、所得税計算方法表示欄G5dを有する。   In the income tax setting area G5, various information related to the income tax of the employee corresponding to the employee number entered in the employee number input field G2a is displayed in the tax table classification display field G5a, tax table field classification display field G5b, tax dependent number display field G5c. And an income tax calculation method display field G5d.

税額表区分表示欄G5a及び税表欄区分表示欄G5bは、記憶部11の個人所得税情報群113から社員番号入力欄G2aに入力された社員番号に対応する税額表区分及び税表欄区分が読み出されて夫々表示される。   The tax amount table classification display column G5a and the tax table column classification display column G5b read the tax amount table classification and the tax table column classification corresponding to the employee number input to the employee number input field G2a from the personal income tax information group 113 of the storage unit 11. Each is displayed.

税扶養人数表示欄G5cは、記憶部11の個人税扶養情報群114から社員番号入力欄G2aに入力された社員番号に対応する税扶養換算人数の合計が表示される。   In the tax support person number display column G5c, the total of tax support conversion number corresponding to the employee number input to the employee number input column G2a from the personal tax support information group 114 of the storage unit 11 is displayed.

所得税計算方法表示欄G5dは、記憶部11の会社所得税情報群115から社員番号入力欄G2aに入力された社員番号に対応する会社コードが示す給与税計算区分が読み出されて表示される。   In the income tax calculation method display column G5d, the salary tax calculation classification indicated by the company code corresponding to the employee number input in the employee number input column G2a from the company income tax information group 115 of the storage unit 11 is read and displayed.

なお、税額表区分表示欄G5a、税表欄区分表示欄G5b、所得税計算方法表示欄G5dは、給与総支給額算出起動画面G0上で他の情報に変更可能であり、変更された情報は個人所得税情報群113、所得税計算方法表示欄G5dに反映されて変更される。   The tax table classification display field G5a, the tax table field classification display field G5b, and the income tax calculation method display field G5d can be changed to other information on the total salary calculation calculation start screen G0. It is reflected and changed in the income tax information group 113 and the income tax calculation method display column G5d.

その他控除額設定エリアG6には、住民税表示欄G6aとその他控除額表示欄G6bを有する。   The other deduction amount setting area G6 includes a resident tax display column G6a and another deduction amount display column G6b.

住民税表示欄G6aは、記憶部11の住民税情報群116から算出日入力欄に入力された日付及び社員番号入力欄G2aに入力された社員番号に対応する住民税の金額が読み出されて表示され、その他控除額表示欄G6bは、記憶部11の個人控除情報群117から社員番号入力欄G2aに入力された社員番号に対応する控除額の総額が表示される。   In the resident tax display field G6a, the date entered in the calculation date entry field from the resident tax information group 116 of the storage unit 11 and the amount of the resident tax corresponding to the employee number entered in the employee number entry field G2a are read out. The other deduction amount display column G6b is displayed with the total amount of deduction corresponding to the employee number input to the employee number input column G2a from the personal deduction information group 117 of the storage unit 11.

なお、住民税表示欄G6aとその他控除額表示欄G6bは、給与総支給額算出起動画面G0上で他の情報に変更可能である。   The resident tax display field G6a and the other deduction amount display field G6b can be changed to other information on the salary total payment calculation start screen G0.

次に、本実施の形態1の動作を説明する。
図4に、本実施の形態1における給与の総支給額算出処理のフローを示す。
Next, the operation of the first embodiment will be described.
FIG. 4 shows the flow of the total salary payment calculation process in the first embodiment.

まず、表示部13の表示画面上に給与総支給額算出起動画面G0が表示され、ユーザによって入力部12が操作されることにより算出日入力欄G1、社員番号入力欄G2aに日付及び社員番号が入力されると、社員名表示欄G2aに算出対象者となる従業者の氏名が表示されると共に、保障額設定エリアG3、社会保険料設定エリアG4、所得税設定エリアG5、その他控除額設定エリアG6に各情報が表示される(ステップS1)。   First, the total salary calculation calculation start screen G0 is displayed on the display screen of the display unit 13, and the date and employee number are displayed in the calculation date input field G1 and the employee number input field G2a when the input unit 12 is operated by the user. When entered, the employee name display field G2a displays the name of the employee to be calculated, a security amount setting area G3, a social insurance premium setting area G4, an income tax setting area G5, and other deduction amount setting area G6. Each information is displayed on (Step S1).

そして、ユーザによって入力部12が操作されることにより課税支給額入力欄G3a、非課税支給額入力欄G3bに数値が入力されると、給与の保障額Sが算出され、保障額表示欄G3cに算出された給与の保障額Sが表示され設定される(ステップS2)。   When the input unit 12 is operated by the user, when a numerical value is input to the taxable payment input field G3a and the non-taxable payment input field G3b, the salary security amount S is calculated, and the security amount display field G3c is calculated. The paid salary guarantee amount S is displayed and set (step S2).

また、ユーザによって入力部12が操作されることにより設定控除項目欄G3bが操作されることにより設定控除項目が選択される(ステップS3)。   Further, a setting deduction item is selected by operating the setting deduction item column G3b by operating the input unit 12 by the user (step S3).

設定控除項目が選択された後、差引支給額Bを算出するために、選択された設定控除項目に対応する各種情報が設定される(ステップS4)。例えば、設定控除項目が所得税及び社会保険料等と選択された場合、その他控除設定エリアG6の情報は、総支給額の算出には用いないと設定され、網掛け表示される。   After the setting deduction item is selected, various pieces of information corresponding to the selected setting deduction item are set in order to calculate the subsidy amount B (step S4). For example, when the set deduction item is selected as income tax, social insurance premium, etc., the information in the other deduction setting area G6 is set not to be used for calculating the total payment amount and is displayed in a shaded manner.

ユーザは、各種情報が設定された給与総支給額算出起動画面G0を確認した後、入力部12を操作することにより算出開始ボタンG7を操作する。算出開始ボタンG7が操作されると、保障額Sに設定控除項目の中から固定額の控除項目の金額が加算され、仮総支給額Aが算出される(ステップS5)。   The user operates the calculation start button G7 by operating the input unit 12 after confirming the total salary payment calculation start screen G0 in which various information is set. When the calculation start button G7 is operated, the fixed amount of deduction items from the set deduction items is added to the guaranteed amount S, and the provisional total payment amount A is calculated (step S5).

仮総支給額Aが算出されると、給与の差引支給額算出処理として慣用的に行われている給与の差引支給額Bの算出処理が実行される(ステップS6〜S10)。しかし、選択された設定控除項目に含まれていない控除項目に対する控除処理は実行されない。   When the provisional total payment amount A is calculated, the calculation processing of the salary deduction payment amount B, which is conventionally performed as the salary deduction payment amount calculation processing, is executed (steps S6 to S10). However, the deduction processing is not executed for the deduction items that are not included in the selected set deduction items.

給与の差引支給額算出処理として慣用的に行われている給与の差引支給額Bの算出処理(ステップS6〜S10)について説明する。   A calculation process (steps S <b> 6 to S <b> 10) of the salary deduction payment amount B that is conventionally performed as the salary deduction payment calculation process will be described.

仮総支給額Aが算出されると、記憶部11から個人保険情報群111、会社保険情報群112が読み出されて各種社会保険料が算出され、仮総支給額Aから算出された各種社会保険料が控除される(ステップS6)。   When the provisional total amount A is calculated, the personal insurance information group 111 and the company insurance information group 112 are read from the storage unit 11 to calculate various social insurance premiums, and various societies calculated from the provisional total amount A are calculated. The insurance premium is deducted (step S6).

そして、記憶部11から個人所得税情報群113、個人扶養情報群114、会社所得税情報群115が読み出されて所得税が算出され、算出された所得税が控除される(ステップS7)。   Then, the personal income tax information group 113, the personal dependent information group 114, and the company income tax information group 115 are read from the storage unit 11, the income tax is calculated, and the calculated income tax is deducted (step S7).

さらに、記憶部11から住民税情報群116が読み出されて住民税が算出され、算出された住民税が控除される(ステップS8)。   Further, the resident tax information group 116 is read from the storage unit 11 to calculate the resident tax, and the calculated resident tax is deducted (step S8).

記憶部11から個人控除情報群117が読み出されてその他控除額が算出され、算出されたその他控除額が控除される(ステップS9)。   The personal deduction information group 117 is read from the storage unit 11 to calculate the other deduction amount, and the calculated other deduction amount is deducted (step S9).

ステップS6〜S10の控除処理が実行されることにより、差引支給額Bが算出される(ステップS10)。   By performing the deduction processing of steps S6 to S10, a subsidy payment amount B is calculated (step S10).

差引支給額Bが算出されると、算出された差引支給額Bが保障額Sと一致するか否かが判別される(ステップS11)。   When the deduction payment amount B is calculated, it is determined whether or not the calculated deduction payment amount B matches the guarantee amount S (step S11).

差引支給額Bと保障額Sとが一致しないと判別された場合(ステップS11;No)、保障額Sから差引支給額Bが減算されることにより保障額Sと差引支給額Bとの差分額Cが算出される(ステップS12)。   When it is determined that the difference payment amount B and the security amount S do not match (step S11; No), the difference amount between the security amount S and the difference payment amount B by subtracting the difference payment amount B from the security amount S. C is calculated (step S12).

算出された差分額Cが仮総支給額Aに加算され、差分額Cが加算された仮総支給額Aが新たな仮総支給額Aとして設定され(ステップS13)、ステップS6に戻る。   The calculated difference amount C is added to the provisional total payment amount A, the provisional total payment amount A to which the difference amount C is added is set as a new provisional total payment amount A (step S13), and the process returns to step S6.

差引支給額Bと保障額Sとが一致すると判別された場合(ステップS11;Yes)、仮総支給額Aが総支給額として設定され(ステップS14)、給与の総支給額算出処理が終了される。   When it is determined that the deduction payment amount B and the guarantee amount S coincide with each other (step S11; Yes), the provisional total payment amount A is set as the total payment amount (step S14), and the total salary payment calculation processing is completed. The

即ち、差引支給額Bと保障額Sとが一致する仮総支給額を使用者が従業者に支払う総支給額に設定することにより、従業者には、使用者との契約時等に設定した保障額(手取額)が支給されることとなる。   That is, by setting the provisional total payment amount that the deduction payment amount B and the security amount S match to the total payment amount that the user pays to the employee, the employee is set at the time of contract with the user, etc. A security amount (procurement amount) will be paid.

図5に、設定控除項目として所得税が選択された場合における総支給額の算出結果の一例を示す。図5に示す例は、従業者の雇用形態がパート、アルバイト、嘱託等であり、使用者の社会保険に加入していない場合における総支給額の算出結果の一例である。   FIG. 5 shows an example of the calculation result of the total payment amount when income tax is selected as the setting deduction item. The example shown in FIG. 5 is an example of the calculation result of the total payment amount when the employment form of the employee is part, part-time job, commissioned, etc. and the user does not have social insurance.

図5に示すように、保障額Sが100,000円、設定控除項目が所得税に設定された場合、設定控除項目の情報は所得税の情報のみが設定される。所得税は課税対象となる給与の支給額に応じて変動する変動額であるため、仮総支給額A1は保障額Sと同額として算出される。   As shown in FIG. 5, when the security amount S is 100,000 yen and the set deduction item is set to income tax, only the information on the income tax is set as the set deduction item information. Since the income tax is a fluctuating amount that varies depending on the amount of salary to be taxed, the provisional total amount A1 is calculated as the same amount as the security amount S.

仮総支給額A1に対して所得税控除額が算出され、仮総支給額A1から所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   An income tax deduction amount is calculated for the provisional total payment amount A1, and a subtraction payment amount B1 obtained by subtracting the income tax deduction amount from the provisional total payment amount A1 is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額C3の場合)、保障額Sと差引支給額B3とが一致すると判別され、仮総支給額A3が総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount C3), it is determined that the guaranteed amount S and the deduction payment amount B3 match, and the provisional total payment amount A3 is set as the total payment amount.

このように、従業者の雇用形態がパート、アルバイト、嘱託等であり、使用者の社会保険に加入していない場合であっても、予め設定した従業者の保障額(手取額)を確保できる総支給額を短時間で算出できるため、業務効率の向上を図ることができる。   In this way, even if the employee's form of employment is part-time, part-time job, commissioned, etc. and he / she is not subscribed to the user's social insurance, the employee's pre-set employee's insurance amount (procurement amount) can be secured. Since the total amount to be paid can be calculated in a short time, the work efficiency can be improved.

図6に、設定控除項目として所得税及び社会保険等が選択された場合における総支給額の算出結果の一例を示す。図6に示す例は、従業者が海外勤務となり、所得税の計算方法によって国内勤務時よりも海外勤務時の方が差引支給額が少なくなることにより、従業者に不利益が被らないように総支給額を設定する場合における算出結果の一例である。   FIG. 6 shows an example of the calculation result of the total payment amount when income tax, social insurance, etc. are selected as the setting deduction items. In the example shown in Figure 6, the employee is working overseas, and the amount of subsidy paid when working overseas is less than when working overseas due to the income tax calculation method, so that the employee is not penalized. It is an example of the calculation result in the case of setting total payment amount.

図6(a)に、国内勤務時の差引支給額の算出結果の一例を示し、図6(b)に、海外勤務時の差引支給額の算出結果の一例を示す。
図6(a)及び(b)に示すように、総支給額が800,000円、設定控除項目が社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、国内及び海外での健康保険料、厚生年金保険料、雇用保険料は同一の額であるのに対し、所得税は、海外勤務時は所得税法により課税対象となる給与額に対して予め設定された料率(例えば、20%)に基づいて算出されるため、国内勤務時と海外勤務時とでは、差引支給額が大きく異なり、海外勤務の従業者にとっては不利益が生じるものであった。
FIG. 6A shows an example of the calculation result of the subsidy amount during domestic work, and FIG. 6B shows an example of the calculation result of the subsidy amount when working overseas.
As shown in Figures 6 (a) and (b), if the total amount of payment is 800,000 yen and the deduction items are set for social insurance, etc. (health insurance, welfare annuity insurance, employment insurance) and income tax, Health insurance premiums, welfare pension insurance premiums, and employment insurance premiums overseas are the same, while income tax is a rate that is set in advance for the salary subject to taxation under the Income Tax Law when working overseas (For example, 20%), the amount of deduction is greatly different between domestic work and overseas work, which is disadvantageous for employees working overseas.

図6(c)に、海外勤務時であっても国内勤務時と同様の差引支給額が得られるように、本発明の給与の総支給額算出処理を適用した海外勤務時の給与の総支給額の算出結果の一例を示す。   In FIG. 6 (c), the total salary payment for overseas work is applied to the salary total payment calculation process of the present invention so that the same amount of subsidy as for domestic work can be obtained even when working overseas. An example of the amount calculation result is shown.

図6(c)に示すように、保障額Sを国内勤務時の差引支給額と同額(659,310円)、設定控除項目を社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、設定控除項目の情報は社会保険等と所得税の情報が設定される。   As shown in Fig. 6 (c), the security amount S is the same as the subsidy amount for domestic work (659,310 yen), the deduction items are social insurance, etc. (health insurance, welfare annuity insurance, employment insurance) and income tax When set, the information on the set deduction items is information on social insurance and income tax.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、この給与の差引支給額を算出する場合の健康保険料、厚生年金保険料は、標準報酬月額及び予め設定された保険料率によって算出されるため、総支給額の変動に拘わらず一定の金額(固定額)となる。また、雇用保険料及び所得税は課税対象となる給与の支給額に応じて変動する変動額である。従って、仮総支給額A1は保障額Sに固定額としての健康保険料s1、厚生年金保険料s2が加算された額として算出される。   When the social insurance, etc. that is the subject of calculation is health insurance, welfare annuity insurance, employment insurance, the health insurance premium and welfare annuity insurance premium when calculating the subsidy of this salary are standard Since it is calculated based on the monthly remuneration and the premium rate set in advance, it is a fixed amount (fixed amount) regardless of changes in the total amount paid. Employment insurance premiums and income taxes are variable amounts that vary depending on the amount of salary subject to taxation. Accordingly, the provisional total amount A1 is calculated as an amount obtained by adding the health insurance premium s1 and the welfare annuity insurance premium s2 as fixed amounts to the security amount S.

仮総支給額A1に対して社会保険控除額(健康保険・厚生年金保険控除額の合計と雇用保険控除額)及び所得税控除額が算出され、仮総支給額A1から算出された社会保険控除額及び所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Social insurance deductions (total of health insurance and welfare pension insurance deductions and employment insurance deductions) and income tax deductions are calculated for the provisional total payment A1, and the social insurance deduction calculated from the provisional total payment A1 The subsidy amount B1 is calculated by subtracting the income tax deduction amount. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、従業者の勤務地などの境遇が変更になったとして、境遇の影響による差引支給額の差を無くし、境遇の変化前と同様に予め設定した保障額(手取額)を確保できる総支給額を短時間で算出できるため、従業者に不利益をこうむることがなくなる。   In this way, if the employee's work location, etc., has changed, the difference in the subsidy payment due to the influence of the situation can be eliminated, and a pre-set guarantee amount (procurement amount) can be secured as before the change in circumstances. Since the total amount of payment can be calculated in a short time, there will be no disadvantage to the employee.

図7に、設定控除項目として所得税、社会保険、住民税が選択された場合における総支給額の算出結果の一例を示す。図7に示す例は、従業者と使用者との間で新たに雇用の契約を結ぶ場合等において、従業者が所望する手取額(保障額)を保障するための総支給額を設定する場合における算出結果の一例である。   FIG. 7 shows an example of the calculation result of the total amount paid when income tax, social insurance, and resident tax are selected as the setting deduction items. The example shown in FIG. 7 shows a case in which the total amount of payment to guarantee the take-up amount (guarantee amount) desired by the employee is set when a new employment contract is made between the employee and the user. It is an example of the calculation result in.

図7に示すように、保障額Sを300,000円、設定控除項目が社会保険等(健康保険、厚生年金保険、雇用保険)、所得税及び住民税に設定された場合、設定控除項目の情報は社会保険等、所得税、住民税の情報が設定される。   As shown in FIG. 7, when the security amount S is 300,000 yen and the set deduction item is set for social insurance, etc. (health insurance, welfare annuity insurance, employment insurance), income tax and resident tax, information on the set deduction item Information on social insurance, income tax and resident tax is set.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、この健康保険料、厚生年金保険料は、標準報酬月額及び予め設定された料率によって算出されるため、総支給額の変動に拘わらず一定の金額(固定額)となる。また、雇用保険料及び所得税は課税対象となる支給額に応じて変動する変動額である。そして、住民税は、市区町村から通知された金額であるため、総支給額の変動に拘わらず一定の金額(固定額)となる。従って、仮総支給額A1は保障額Sに健康保険料s1、厚生年金保険料s2、住民税s3が加算された額として算出される。   If the social insurance, etc. that is subject to calculation is health insurance, welfare annuity insurance, employment insurance, the health insurance premium and welfare annuity insurance premium are calculated based on the standard monthly remuneration and a preset rate. Therefore, it is a fixed amount (fixed amount) regardless of changes in the total amount paid. Employment insurance premiums and income taxes are variable amounts that vary depending on the amount of payment subject to taxation. Since the resident tax is the amount notified from the municipality, it is a fixed amount (fixed amount) regardless of changes in the total amount paid. Accordingly, the provisional total amount A1 is calculated as an amount obtained by adding the health insurance premium s1, the welfare pension insurance premium s2, and the resident tax s3 to the security amount S.

仮総支給額A1に対して社会保険控除額(健康保険・厚生年金保険控除額の合計と雇用保険控除額)、所得税控除額及び住民税控除額が算出され、仮総支給額A1から算出された社会保険控除額、所得税控除額及び住民税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Social insurance deductions (total of health insurance and welfare pension insurance deductions and employment insurance deductions), income tax deductions, and resident tax deductions are calculated for temporary total payments A1 and calculated from temporary total payments A1 The subsidy amount B1 is calculated by subtracting the social insurance deduction amount, income tax deduction amount, and resident tax deduction amount. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、従業者と使用者との間で新たに雇用契約を結ぶ場合等、従業者が所望する手取額(保障額)を確保できる総支給額を短時間で算出できるため、契約時における業務効率の向上を図ることができる。   In this way, when a new employment contract is made between the employee and the employer, the total amount of payment that can secure the amount of take (guarantee) desired by the employee can be calculated in a short time. Business efficiency can be improved.

図8に、差引支給額の算出対象者としての従業者が、健康保険料、介護保険料及び厚生年金保険料の未加入資格者である場合において、チェックボックスG4cにチェックマークが付され、設定控除項目として所得税、社会保険が選択された場合における総支給額の算出結果の一例を示す。   Fig. 8 shows that the check box G4c is marked with a check mark when the employee who is the subject of the calculation of the subsidy is a non-participating member of the health insurance premium, nursing care insurance premium and welfare pension insurance premium. An example of the calculation result of the total payment when income tax and social insurance are selected as deduction items is shown.

例えば、算出対象者としての従業者が、入社前等の事情により使用者が加入している社会保険事務所への資格取得届が提出されておらず、健康保険料・介護保険料・厚生年金保険料が決定していない場合において、従業者と使用者との間で雇用の契約を結ぶ場合等において、従業者が所望する手取額(保障額)を保障するための総支給額を設定する場合における算出結果の一例である。   For example, the employee who is the subject of the calculation has not submitted a qualification notification to the social insurance office to which the user has joined due to circumstances before joining the company. When the insurance premium has not been decided, the total amount to be paid for guaranteeing the take-up amount (guarantee amount) desired by the employee is set when the employment contract is concluded between the employee and the employer. It is an example of the calculation result in a case.

図8に示すように、チェックボックスG4cにチェックマークが付され状態で保障額Sを250,000円、設定控除項目を社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、設定控除項目の情報は社会保険等と所得税の情報が設定される。   As shown in FIG. 8, with the check mark in the check box G4c, the security amount S is set to 250,000 yen, the set deduction items are set to social insurance, etc. (health insurance, welfare pension insurance, employment insurance) and income tax In this case, information on the set deduction items is information on social insurance and income tax.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、この給与の差引支給額を算出する場合の健康保険料、厚生年金保険料は、チェックボックスG4cにチェックマークが付されていることにより、個人保険情報群111に算出対象の従業者の保険料を示すデータが無いと判断され、記憶部11に予め記憶されている健康保険料額表及び厚生年金保険料額表と支給額に応じて変動する変動額となる。また、雇用保険料及び所得税は課税対象となる給与の支給額に応じて変動する変動額である。従って、仮総支給額A1は保障額Sと同額として算出される。   If the social insurance, etc. that is subject to calculation is health insurance, welfare pension insurance, employment insurance, check the health insurance premium and welfare pension insurance premium when calculating the subsidy for this salary. By checking the box G4c, it is determined that there is no data indicating the insurance premium of the employee to be calculated in the personal insurance information group 111, and the health insurance premium amount table stored in advance in the storage unit 11 The amount varies depending on the Employees' Pension Insurance Premium Table and the amount paid. Employment insurance premiums and income taxes are variable amounts that vary depending on the amount of salary subject to taxation. Therefore, the provisional total amount A1 is calculated as the same amount as the guaranteed amount S.

仮総支給額A1に対して、健康保険料額表及び厚生年金保険料額表が参照され、仮総支給額A1に対応する健康保険料、厚生年金保険料のデータが取得され、取得されたデータが示す金額が健康保険控除額及び厚生年金保険控除額として算出され、更に、雇用保険控除額及び所得税控除額が算出され、仮総支給額A1から算出された健康保険控除額、厚生年金保険控除額、雇用保険控除額及び所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Health insurance premium amount table and welfare annuity premium amount table are referred to provisional gross payment amount A1, and health insurance premium and welfare pension insurance premium data corresponding to provisional gross payment amount A1 are acquired and acquired. The amount indicated by the data is calculated as the health insurance deduction and welfare pension insurance deduction, and further, the employment insurance deduction and income tax deduction are calculated, and the health insurance deduction and welfare annuity insurance calculated from the provisional total payment A1 A deduction amount B1 obtained by subtracting the deduction amount, the employment insurance deduction amount, and the income tax deduction amount is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、従業者と使用者との間で入社前に雇用契約を結ぶ場合等、従業者が所望する手取額(保障額)を確保できる総支給額を短時間で算出できるため、、契約時における給与試算に活用でき、業務効率の向上を図ることができる。   In this way, it is possible to calculate the total payment amount that can secure the amount of take (guarantee amount) desired by the employee in a short time, such as when an employment contract is made between the employee and the user before joining the company. It can be used for salary estimation at the time, and work efficiency can be improved.

図8に示す例では、設定控除項目を所得税及び社会保険料等に設定した場合を示したが、設定控除項目を所得税及び社会保険料等に加えて住民税やその他控除とした場合も同様に総支給額を算出することができる。   The example shown in FIG. 8 shows the case where the set deduction item is set to income tax and social insurance premiums, but the same applies to the case where the set deduction item is resident tax and other deductions in addition to income tax and social insurance premiums. The total amount paid can be calculated.

なお、設定控除項目を所得税及び社会保険料等に加えて住民税やその他控除に設定した場合の仮総支給額は、保障額Sに固定額となる住民税やその他控除額が加算された金額が算出される。   In addition, the provisional total payment amount when the set deduction item is set to resident tax and other deductions in addition to income tax and social insurance premiums, etc. is the amount obtained by adding a fixed resident tax and other deductions to the security amount S Is calculated.

したがって、本実施の形態1によれば、今までは給与の保障額を算出するために、ユーザが見当をつけて給与の総支給額を変更し差引支給額を算出し、算出した差引支給額と保障額とを比較して一致するまで何度もこの作業を繰り返していたのに対し、設定事項(保障額、設定控除項目等)を入力するだけで、給与の保障額を確保できる総支給額が算出されるため、業務効率の向上を図ることができる。   Therefore, according to the first embodiment, until now, in order to calculate the guaranteed salary, the user changes the total salary of the salary to calculate the deduction amount, and the calculated deduction amount Compared to the amount of guarantee and the amount of guarantee, this work was repeated many times until they matched, but only by entering the setting items (guarantee amount, setting deduction items, etc.) Since the amount is calculated, work efficiency can be improved.

更に、設定された控除項目の中から固定額の控除項目の金額を保障額に加算して仮総支給額を算出することにより、短時間で総支給額を算出することができると共に、算出された差引支給額と保障額とが一致しないと判別した場合、差引支給額と保障額との差分額を仮総支給額に加算し、加算された仮総支給額に基づいて再度差引支給額が算出されるため、短時間で差引支給額を保障額に収束させることができる。   Furthermore, by calculating the provisional total payment amount by adding the fixed amount of deduction items to the guaranteed amount from the set deduction items, the total payment amount can be calculated in a short time. If it is determined that the difference between the deduction payment amount and the guarantee amount does not match, the difference amount between the deduction payment amount and the guarantee amount is added to the provisional gross payment amount, and the deduction payment amount is again determined based on the added provisional gross payment amount. Since it is calculated, the subsidy payment amount can be converged to the guaranteed amount in a short time.

また、給与の差引支給額の算出処理に用いられる一般的な支給額算出用情報群と給与の差引支給額算出処理として慣用的に行われている給与の差引支給額の算出処理を利用した給与の総支給額算出処理を実現することができるため、従業者の境遇(例えば、扶養人数、人事異動等)や法改正時における支給額算出用情報群及び控除額の算出処理の変更があった場合でも、給与の総支給額算出処理用に支給額算出用情報群及び控除額の算出処理の変更作業が不要であり、開発工数の削減ができるため、容易に対応可能である。   In addition, the salary using the general payment amount calculation information group used for the calculation processing of the salary deduction amount and the calculation processing of the salary deduction amount conventionally used as the salary deduction amount calculation processing The total payment amount calculation process of the employee can be realized, so there have been changes in the employee's circumstances (for example, the number of dependents, personnel changes, etc.) and the payment calculation information group and deduction amount calculation process when the law was revised Even in this case, it is not necessary to change the payment amount calculation information group and the deduction amount calculation processing for the total salary payment calculation processing, and the development man-hours can be reduced.

そして、従業者に毎月支払われる給与の保障額を確保できる総支給額を試算することができるため、使用者側にとっても資金計画に活用することができる。   And since it is possible to estimate the total amount of payment that can secure the amount of salary that is paid to the employee every month, it can also be utilized for the financial plan for the user side.

[実施の形態2]
以下、図を参照して本発明の実施の形態2を詳細に説明する。
まず、構成を説明する。
本実施の形態2における賞与額算出装置1の構成は、実施の形態1と同様であるため、図示は省略する。
[Embodiment 2]
Hereinafter, the second embodiment of the present invention will be described in detail with reference to the drawings.
First, the configuration will be described.
Since the configuration of the bonus amount calculation apparatus 1 in the second embodiment is the same as that in the first embodiment, the illustration is omitted.

本実施の形態2では、実施の形態1において説明した給与の総支給額算出処理に替えて、賞与の総支給額算出処理について説明する。従って、記憶部11には、給与総支給額算出処理プログラムに替えて、賞与総支給額算出プログラム及び必要な各種データが記憶されている。   In the second embodiment, instead of the total salary payment calculation process described in the first embodiment, the total bonus payment calculation process will be described. Accordingly, the storage unit 11 stores a total bonus payment calculation program and various necessary data in place of the total salary payment calculation processing program.

なお、各種控除額を算出するために用いられる各種データ及び情報群は、実施の形態1と同様に、賞与の差引支給額算出処理として慣用的に行われている給与の賞与差引支給額の算出処理に用いられる一般的な情報群であるため、説明は省略する。   Note that the various data and information group used to calculate the various deduction amounts are the same as in the first embodiment, and the calculation of the bonus deduction payment amount of salary that is conventionally performed as the bonus deduction payment calculation processing. Since it is a general information group used for processing, description is omitted.

図9に、本実施の形態2における賞与の総支給額算出処理が実行される際に表示画面上に表示される賞与総支給額算出起動画面G10の一例を示す。   FIG. 9 shows an example of the bonus total payment calculation start screen G10 displayed on the display screen when the bonus total payment calculation processing in the second embodiment is executed.

図9に示すように、賞与総支給額算出起動画面G10は、賞与の総支給額を算出する日付を入力するための算出日入力欄G1、総支給額の算出対象者を設定するための社員番号入力欄G2a、社員番号入力欄G2aに入力された社員番号に対応する従業者の氏名が表示される社員名表示欄G2b、賞与を算定するための基礎期間の月数を示す賞与算定基礎期間G2c、賞与の保障額を設定する保障額設定エリアG13、各種社会保険料を設定する社会保険料設定エリアG14、所得税を設定する所得税設定エリアG15、財形や積立等のその他の控除額を設定するその他控除額設定エリアG16、上記各種設定エリアの内容に基づいて賞与の総支給額算出処理の開始指示を行う算出開始ボタンG17等を備える。   As shown in FIG. 9, the bonus total payment calculation start screen G10 is a calculation date input field G1 for inputting a date for calculating the total bonus payment, and an employee for setting a calculation target person for the total payment Number input field G2a, employee name display field G2b in which the name of the employee corresponding to the employee number input in the employee number input field G2a is displayed, bonus calculation basic period indicating the number of months of the basic period for calculating the bonus G2c, a security amount setting area G13 for setting a bonus security amount, a social insurance premium setting area G14 for setting various social insurance premiums, an income tax setting area G15 for setting an income tax, and other deductions such as a property form and a reserve In addition, a deduction amount setting area G16, a calculation start button G17 for instructing to start a bonus total payment calculation process based on the contents of the various setting areas, and the like are provided.

保障額設定エリアG13には、課税支給額を入力するための課税支給額入力欄G13a及び非課税支給額を入力するための非課税支給額欄G13bと、課税支給額入力欄G13a及び非課税支給額入力欄G13bに入力された数値を加算して求められた賞与の保障額が表示される保障額表示欄G13cと、保障額表示欄G13cに表示された金額が賞与の総支給額からどのような控除項目の金額を差し引いた金額であるかを示す設定控除項目欄G13dを有する。   The security amount setting area G13 includes a taxable payment input field G13a for inputting a taxable payment amount, a non-taxable payment amount field G13b for inputting a non-taxable payment amount, a taxable payment input field G13a, and a non-taxable payment amount input field. Guarantee amount display column G13c in which the bonus amount calculated by adding the numerical value input to G13b is displayed, and what deduction items the amount displayed in the guarantee amount display column G13c is from the total bonus payment amount There is a setting deduction item column G13d indicating whether the amount is the amount obtained by subtracting the amount.

設定控除項目欄G13dは、複数の控除項目から任意に設定することができる。例えば、控除項目として、所得税のみの場合、社会保険料等(健康保険、厚生年金保険、雇用保険)及び所得税の場合のように複数の控除項目が組み合わされたパターンから選択し設定することができる。   The setting deduction item column G13d can be arbitrarily set from a plurality of deduction items. For example, as a deduction item, in the case of income tax only, social insurance premiums (health insurance, welfare annuity insurance, employment insurance) and a pattern in which multiple deduction items are combined can be selected and set as in the case of income tax. .

なお、課税支給額入力欄13a、非課税支給額入力欄13bは、社員給与算出結果情報群118に当該社員番号に対応する賞与のデータがある場合には、社員給与算出結果情報群118から読み出されて表示されてもよい。   The taxable payment input field 13a and the non-taxable payment input field 13b are read from the employee salary calculation result information group 118 when the employee salary calculation result information group 118 includes bonus data corresponding to the employee number. May be displayed.

社会保険料設定エリアG14には、各種社会保険(健康保険、介護保険、厚生年金保険、雇用保険)毎に、社員番号入力欄G2aに入力された社員番号に該当する従業者が当該社会保険の対象か否かが表示される対象区分欄G14aを有する。   In the social insurance premium setting area G14, for each social insurance (health insurance, long-term care insurance, employee pension insurance, employment insurance), the employee corresponding to the employee number entered in the employee number input field G2a It has the object classification column G14a in which it is displayed whether it is object.

対象区分欄G14aは、記憶部11の個人保険情報群111から社員番号入力欄G2aに入力された社員番号に対応する情報が読み出され表示される。   In the target classification column G14a, information corresponding to the employee number input to the employee number input column G2a from the personal insurance information group 111 of the storage unit 11 is read and displayed.

なお、対象区分欄G14aは、賞与総支給額算出起動画面G10上で他の情報に変更可能であり、変更された情報は個人保険情報群111に反映されて変更される。   The target classification column G14a can be changed to other information on the bonus total payment calculation start screen G10, and the changed information is reflected and changed in the personal insurance information group 111.

所得税設定エリアG15には、社員番号入力欄G2aに入力された社員番号に該当する従業者の所得税に関する各種情報が税表区分表示欄G15b、税扶養人数表示欄G15c、所得税計算方法表示欄G15d、前月の社会保険料控除後の給与額を示す前月給与表示欄G15eを有する。   In the income tax setting area G15, various information related to the income tax of the employee corresponding to the employee number input in the employee number input field G2a is displayed in a tax table classification display field G15b, a tax dependent number display field G15c, an income tax calculation method display field G15d, It has a previous month salary display column G15e indicating the salary amount after deduction of social insurance premiums for the previous month.

税表区分表示欄G15bは、記憶部11の個人所得税情報群113から社員番号入力欄G2aに入力された社員番号に対応する税表欄区分が読み出されて表示される。   In the tax table category display column G15b, the tax table column category corresponding to the employee number input to the employee number input column G2a from the personal income tax information group 113 of the storage unit 11 is read and displayed.

税扶養人数表示欄G15cは、記憶部11の個人税扶養情報群114から社員番号入力欄G2aに入力された社員番号に対応する税扶養換算人数の合計が表示される。   In the tax dependent number display column G15c, the total number of tax dependent converted numbers corresponding to the employee number input in the employee number input column G2a from the personal tax dependent information group 114 of the storage unit 11 is displayed.

所得税計算方法表示欄G15dは、記憶部11の会社所得税情報群115から社員番号入力欄G2aに入力された社員番号に対応する賞与税計算区分が読み出されて表示される。   In the income tax calculation method display column G15d, the bonus tax calculation classification corresponding to the employee number input to the employee number input column G2a from the company income tax information group 115 of the storage unit 11 is read and displayed.

前月給与表示欄G15eは、記憶部11の社員給与算出結果情報群118から社員番号入力欄G2aに入力された社員番号に対応する総支給額から社会保険等の控除後の金額が読み出されて表示される。   In the previous month salary display column G15e, the amount after deduction of social insurance or the like is read from the total payment amount corresponding to the employee number input in the employee number input column G2a from the employee salary calculation result information group 118 of the storage unit 11. Is displayed.

なお、税表区分表示欄G15b、所得税計算方法表示欄G15dは、賞与総支給額算出起動画面G10上で他の情報に変更可能であり、変更された情報は個人所得税情報群113、所得税計算方法表示欄G5dに反映されて変更される。   The tax table classification display field G15b and the income tax calculation method display field G15d can be changed to other information on the bonus total payment calculation start screen G10, and the changed information includes the personal income tax information group 113, the income tax calculation method. It is reflected and changed in the display column G5d.

その他控除額設定エリアG16には、記憶部11の個人控除情報群117から算出日入力欄に入力された日付及び社員番号入力欄G2aに入力された社員番号に対応する控除額の総額が表示されるその他控除額表示欄G16bを有する。   In the other deduction amount setting area G16, the date entered in the calculation date entry field from the individual deduction information group 117 of the storage unit 11 and the total amount of deduction corresponding to the employee number entered in the employee number entry field G2a are displayed. Other deduction amount display column G16b.

なお、その他控除額表示欄G6bは、賞与総支給額算出起動画面G10上で他の情報に変更可能である。   The other deduction amount display column G6b can be changed to other information on the bonus total payment calculation start screen G10.

次に、本実施の形態2の動作を説明する。
図10に、本実施の形態2における賞与の総支給額算出処理のフローを示す。
Next, the operation of the second embodiment will be described.
FIG. 10 shows a flow of the bonus total payment calculation processing in the second embodiment.

まず、表示部13の表示画面上に賞与総支給額算出起動画面G10が表示され、ユーザによって入力部12が操作されることにより算出日入力欄G1、社員番号入力欄G2aに日付及び社員番号が入力されると、社員名表示欄G2aに算出対象者となる従業者の氏名が表示されると共に、保障額設定エリアG13、社会保険料設定エリアG14、所得税設定エリアG15、その他控除額設定エリアG16の各情報が表示される(ステップS21)。   First, the bonus total payment calculation start screen G10 is displayed on the display screen of the display unit 13. When the input unit 12 is operated by the user, the date and employee number are displayed in the calculation date input field G1 and the employee number input field G2a. When entered, the employee name display field G2a displays the name of the employee to be calculated, a security amount setting area G13, a social insurance premium setting area G14, an income tax setting area G15, and other deduction amount setting area G16. Each information is displayed (step S21).

そして、ユーザによって入力部12が操作されることにより課税支給額入力欄G13a、非課税支給額入力欄G13bに数値が入力されると、賞与の保障額Sが算出され保障額表示欄G13cに算出された保障額が表示され設定される(ステップS22)。   When a numerical value is input to the taxable amount input field G13a and the non-taxable amount input field G13b by operating the input unit 12 by the user, the bonus guaranteed amount S is calculated and calculated in the guaranteed amount display field G13c. The guaranteed amount is displayed and set (step S22).

また、ユーザによって入力部12が操作されることにより設定控除項目欄G13bが操作されることにより設定控除項目が選択される(ステップS23)。   Further, the setting deduction item is selected by operating the setting deduction item column G13b by operating the input unit 12 by the user (step S23).

設定控除項目が選択された後、差引支給額Bを算出するために、選択された控除項目に対応する各種情報が設定される(ステップS24)。例えば、設定控除項目が所得税及び社会保険料等と選択された場合、その他控除設定エリアG16の情報は、総支給額の算出には用いないと設定され、網掛け表示される。   After the set deduction item is selected, various pieces of information corresponding to the selected deduction item are set in order to calculate the deduction amount B (step S24). For example, when the set deduction item is selected as income tax, social insurance premium, etc., the information in the other deduction setting area G16 is set not to be used for calculating the total payment amount and is displayed in a shaded manner.

ユーザは、各種情報が設定された賞与総支給額算出起動画面G10を確認した後、入力部12を操作することにより算出開始ボタンG17を操作する。算出開始ボタンG17が操作されると、保障額Sに選択された控除項目の中から固定額の控除項目の金額が加算され、仮総支給額Aが算出される(ステップS25)。   The user operates the calculation start button G17 by operating the input unit 12 after confirming the bonus total payment calculation activation screen G10 in which various information is set. When the calculation start button G17 is operated, the amount of the fixed amount of deduction items is added to the guaranteed amount S and the provisional total amount A is calculated (step S25).

仮総支給額Aが算出されると、賞与の差引支給額算出処理として慣用的に行われている賞与の差引支給額Bの算出処理が実行される(ステップS26〜S29)。しかし、選択された設定控除項目に含まれていない控除項目に対する控除処理は実行されない。   When the provisional total payment amount A is calculated, the bonus subtraction payment amount B calculation processing conventionally performed as the bonus subtraction payment calculation processing is executed (steps S26 to S29). However, the deduction processing is not executed for the deduction items that are not included in the selected set deduction items.

賞与の差引支給額算出処理として慣用的に行われている賞与の差引支給額Bの算出処理(ステップS26〜S29)について説明する。   A bonus subsidy payment amount B calculation process (steps S26 to S29) conventionally performed as the bonus subsidy payment calculation process will be described.

仮総支給額Aが算出されると、仮総支給額Aから千円未満を切り捨てた標準賞与額が算出され、算出された標準賞与額に記憶部11から個人保険情報群111及び会社保険情報群112が参照され、個人保険情報群111及び会社保険情報群112から読み出された保険料率が掛けられて健康保険料及び厚生年金保険料が算出されると共に、実施の形態1の給与の場合と同様に雇用保険料が算出され、仮総支給額Aから算出された各種保険料が控除される(ステップS26)。   When the provisional total payment amount A is calculated, a standard bonus amount obtained by rounding down the provisional total payment amount A to less than 1,000 yen is calculated, and the personal insurance information group 111 and the company insurance information are calculated from the storage unit 11 to the calculated standard bonus amount. In the case of the salary of the first embodiment, the group 112 is referred to and the insurance premium rate read from the individual insurance information group 111 and the company insurance information group 112 is multiplied to calculate the health insurance premium and the welfare pension insurance premium. Employment insurance premiums are calculated in the same manner as above, and various insurance premiums calculated from the provisional total payment amount A are deducted (step S26).

そして、記憶部11から個人所得税情報群113、個人扶養情報群114、会社所得税情報群115が読み出され、所得税が算出され、算出された所得税が控除される(ステップS27)。   Then, the personal income tax information group 113, the personal dependent information group 114, and the company income tax information group 115 are read from the storage unit 11, the income tax is calculated, and the calculated income tax is deducted (step S27).

さらに、記憶部11から個人控除情報群117が読み出され、その他控除額が算出され、算出されたその他控除額が控除される(ステップS28)。   Further, the individual deduction information group 117 is read from the storage unit 11, the other deduction amount is calculated, and the calculated other deduction amount is deducted (step S28).

ステップS26〜S28の控除処理が実行されることにより、差引支給額Bが算出される(ステップS29)。   By performing the deduction processing in steps S26 to S28, the subsidy payment amount B is calculated (step S29).

差引支給額Bが算出されると、算出された差引支給額Bが保障額Sと一致するか否かが判別される(ステップS30)。   When the deduction payment amount B is calculated, it is determined whether or not the calculated deduction payment amount B matches the guarantee amount S (step S30).

差引支給額Bと保障額Sとが一致しないと判別された場合(ステップS30;No)、保障額Sから差引支給額Bが減算されることにより保障額Sと差引支給額Bとの差分額Cが算出される(ステップS31)。   If it is determined that the difference payment amount B and the security amount S do not match (step S30; No), the difference amount between the security amount S and the difference payment amount B by subtracting the difference payment amount B from the security amount S. C is calculated (step S31).

算出された差分額Cが仮総支給額Aに加算され、差分額Cが加算された仮総支給額Aが新たな仮総支給額Aとして設定され(ステップS32)、ステップS26に戻る。   The calculated difference amount C is added to the provisional total payment amount A, the provisional total payment amount A to which the difference amount C is added is set as a new provisional total payment amount A (step S32), and the process returns to step S26.

差引支給額Bと保障額Sとが一致すると判別された場合(ステップS30;Yes)、仮総支給額Aが総支給額として設定され(ステップS33)、賞与の総支給額算出処理が終了される。   If it is determined that the deduction payment amount B and the guarantee amount S match (step S30; Yes), the provisional total payment amount A is set as the total payment amount (step S33), and the bonus total payment calculation processing is terminated. The

即ち、差引支給額Bと保障額Sとが一致する仮総支給額を使用者が従業者に支払う総支給額に設定することにより、従業者は使用者との契約時等に設定した保障額(手取額)が支給されることとなる。   That is, by setting the provisional total payment amount that the deduction payment amount B and the security amount S match to the total payment amount that the user pays to the employee, the employee sets the security amount set at the time of contract with the user, etc. (Procurement amount) will be paid.

図11に、設定控除項目として所得税が選択された場合における総支給額の算出結果の一例を示す。図11に示す例は、従業者が海外勤務となり、所得税の計算方法によって国内勤務よりも海外勤務の方が差引支給額が少なくなることにより、従業者に不利益が被らないように総支給額を設定する場合における算出結果の一例である。   FIG. 11 shows an example of the calculation result of the total payment amount when income tax is selected as the setting deduction item. The example shown in FIG. 11 shows that the employee is working overseas and the total amount is paid so that the employee is not disadvantaged because the amount of subsidy for overseas work is less than domestic work due to the income tax calculation method. It is an example of the calculation result in the case of setting an amount.

図11(a)に、国内の社会保険(健康保険料、厚生年金保険料、雇用保険料)に加入している国内勤務時の差引支給額の算出結果の一例示し、図11(b)に、国内の社会保険と同額の保険に加入している海外勤務時の差引支給額の算出結果の一例を示す。
図11(a)及び(b)に示すように、所得税は、海外勤務時は所得税法により課税対象となる給与額に対して予め設定された料率(例えば、20%)に基づいて算出されるため、国内勤務時と海外勤務時とでは、差引支給額が大きく異なり、海外勤務の従業者にとっては不利益が生じるものであった。
Fig. 11 (a) shows an example of the calculation result of the subsidy amount for domestic work with domestic social insurance (health insurance premiums, employee pension insurance premiums, employment insurance premiums). Fig. 11 (b) An example of the calculation result of the subsidy amount when working overseas is under the same insurance policy as domestic social insurance.
As shown in FIGS. 11A and 11B, the income tax is calculated based on a rate (for example, 20%) set in advance for the salary to be taxed under the Income Tax Law when working overseas. For this reason, the amount of the subsidy paid differs greatly between domestic work and overseas work, which was disadvantageous for employees working overseas.

図11(c)に、海外勤務時であっても国内勤務時と同様の差引支給額が得られるように、本発明の賞与の総支給額算出処理を適用した海外勤務時の賞与の総支給額の算出結果の一例を示す。   In FIG. 11 (c), the total payment of bonuses during overseas work is applied to the bonus payment calculation process of the present invention so that the same amount of deductions as during domestic work can be obtained even when working overseas. An example of the amount calculation result is shown.

図11(c)に示すように、保障額Sを国内勤務時の差引支給額と同額(276,000円)、設定控除項目を所得税に設定された場合、設定控除項目の情報は所得税の情報が設定される。   As shown in FIG. 11 (c), when the security amount S is the same as the subsidy amount for domestic work (276,000 yen) and the set deduction item is set to income tax, the information on the set deduction item is information on income tax. Is set.

所得税は、課税対象となる賞与の支給額に応じて変動する変動額である。従って、仮総支給額A1は、保障額Sと同額として算出される。   The income tax is a variable amount that varies depending on the amount of bonus to be taxed. Therefore, the provisional total amount A1 is calculated as the same amount as the guaranteed amount S.

仮総支給額A1に対して所得税控除額及びその他控除額(海外での保険料)が算出され、仮総支給額A1から算出された所得税控除額及びその他控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Income tax deduction and other deductions (foreign insurance premiums) are calculated for the provisional gross payment A1, and the subsidy payment B1 is calculated by subtracting the income tax deduction and other deductions calculated from the provisional gross payment A1. Is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

図12に、設定控除項目として所得税及び社会保険等が選択された場合における総支給額の算出結果の一例を示す。図12に示す例は、図11の場合と同様に、従業者が海外勤務となり、所得税の計算方法によって国内勤務よりも差引支給額が少なくなり従業者に不利益が被らないように総支給額を設定する場合における算出結果の一例である。   FIG. 12 shows an example of the calculation result of the total amount paid when income tax, social insurance, etc. are selected as the setting deduction items. In the example shown in FIG. 12, as in the case of FIG. 11, the total payment is made so that the employee is working overseas, and the amount of deduction is less than the domestic work due to the income tax calculation method, so that the employee is not disadvantaged. It is an example of the calculation result in the case of setting an amount.

図12(a)に、国内勤務時の差引支給額の算出結果を示し、図12(b)に、海外勤務時の差引支給額の算出結果を示す。
図12(a)及び(b)に示すように、従業者が海外勤務時であっても国内の社会保険に加入している場合、国内及び海外での健康保険料、厚生年金保険料、雇用保険料は同一の額であるのに対し、所得税は、海外勤務時は所得税法により課税対象となる給与額に対して予め設定された料率(例えば、20%)に基づいて算出されるため、国内勤務時と海外勤務時とでは、差引支給額が大きく異なり、海外勤務の従業者にとっては不利益が生じるものであった。
FIG. 12A shows the calculation result of the subsidy amount when working in Japan, and FIG. 12B shows the calculation result of the subsidy amount when working overseas.
As shown in Figs. 12 (a) and 12 (b), if employees are enrolled in domestic social insurance even when working overseas, domestic and overseas health insurance premiums, employee pension insurance premiums, employment While insurance premiums are the same amount, income tax is calculated based on a pre-set rate (for example, 20%) for the salary subject to taxation under the Income Tax Law when working overseas. The amount of the subsidy paid differs greatly between domestic work and overseas work, resulting in a disadvantage for employees working overseas.

図12(c)に、海外勤務時であっても国内勤務時と同様の差引支給額が得られるように、本発明の給与の総支給額算出処理を適用した海外勤務時の給与の総支給額の算出結果の一例を示す。   In FIG. 12 (c), the total payment of salary when working abroad is applied to the total salary calculation processing of the present invention so that the same amount of deduction as when working overseas is obtained even when working overseas. An example of the amount calculation result is shown.

図12(c)に示すように、保障額Sを国内勤務時の差引支給額と同額(603,027円)、設定控除項目を社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、設定控除項目の情報は社会保険等と所得税の情報が設定される。   As shown in Fig. 12 (c), the security amount S is the same as the subsidy amount for domestic work (603,027 yen), the deduction items are social insurance, etc. (health insurance, welfare annuity insurance, employment insurance) and income tax When set, the information on the set deduction items is information on social insurance and income tax.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、賞与の差引支給額を算出する場合の健康保険料、厚生年金保険料は、賞与の総支給額及び予め設定された保険料率によって算出されるため、総支給額の変動に応じて変動する変動額となる。また、雇用保険料及び所得税は、課税対象となる賞与の支給額に応じて変動する変動額である。従って、仮総支給額A1は、保障額Sと同額として算出される。   If the social insurance, etc. that is subject to calculation is health insurance, welfare annuity insurance, or employment insurance, the health insurance premium or welfare annuity insurance premium for calculating the bonus subsidy shall be Since it is calculated based on the total amount paid and the insurance premium rate set in advance, the amount varies depending on the variation in the total amount paid. Employment insurance premiums and income taxes are variable amounts that vary depending on the amount of bonus to be taxed. Therefore, the provisional total amount A1 is calculated as the same amount as the guaranteed amount S.

仮総支給額A1に対して社会保険控除額(健康保険、厚生年金保険、雇用保険の控除額)及び所得税控除額が算出され、仮総支給額A1から算出された社会保険控除額及び所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額として仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Social insurance deduction (health insurance, welfare annuity insurance, employment insurance deduction) and income tax deduction are calculated for provisional total payment A1, and social insurance deduction and income tax deduction calculated from provisional total payment A1 A subtraction payment amount B1 from which the amount has been subtracted is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, the provisional total payment amount A2 is set as a new provisional total payment amount, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、従業者の勤務地などの境遇が変更になったとして、境遇の影響による差引支給額の差を無くし、境遇の変化前と同様に予め設定した保障額(手取額)を確保できる総支給額を算出できるため、従業者に不利益をこうむることがなくなる。   In this way, if the employee's work location, etc., has changed, the difference in the subsidy payment due to the influence of the situation can be eliminated, and a pre-set guarantee amount (procurement amount) can be secured as before the change in circumstances. Since the total amount of payment can be calculated, there will be no disadvantage to the employee.

図13に、前月の給与等がない場合(前月の給与等の金額が社会保険量の金額以下の場合も含む)における賞与の総支給額の算出結果の一例を示す。   FIG. 13 shows an example of the calculation result of the total bonus payment amount when there is no salary in the previous month (including the case where the amount of salary in the previous month is equal to or less than the amount of social insurance).

図13に示すように、保障額Sを600,000円、設定控除項目を社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、設定控除項目の情報は社会保険等と所得税の情報が設定される。   As shown in FIG. 13, when the security amount S is set to 600,000 yen and the set deduction item is set to social insurance etc. (health insurance, welfare annuity insurance, employment insurance) and income tax, the information of the set deduction item is social insurance Etc. and income tax information is set.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、賞与の差引支給額を算出する場合の健康保険料、厚生年金保険料は、賞与の総支給額及び予め設定された保険料率によって算出されるため、総支給額の変動に応じて変動する変動額となる。また、雇用保険料は、課税対象となる賞与の支給額に応じて変動する変動額である。   If the social insurance, etc. that is subject to calculation is health insurance, welfare annuity insurance, or employment insurance, the health insurance premium or welfare annuity insurance premium for calculating the bonus subsidy shall be Since it is calculated based on the total amount paid and the insurance premium rate set in advance, the amount varies depending on the variation in the total amount paid. The employment insurance premium is a variable amount that varies depending on the amount of bonus to be taxed.

所得税は、図13のように前月の社会保険料控除後の金額が0円である場合、社会保険料控除後の賞与の金額に対して賞与算定基準期間に示されている月数(例えば、6月)が徐算され、算出された金額を月額表に当てはめて税額を求め、求められた税額に賞与算定基準期間の月数が乗算されることにより算出される。即ち、前月の給与等がない場合の所得税は、賞与の支給額に応じて変動する変動額となる。   As shown in FIG. 13, when the amount after deduction of social insurance premiums in the previous month is 0 yen as shown in FIG. 13, the number of months indicated in the bonus calculation reference period for the amount of bonuses after deduction of social insurance premiums (for example, (June) is gradually calculated, and the calculated amount is applied to the monthly table to obtain a tax amount, and the calculated tax amount is multiplied by the number of months in the bonus calculation reference period. That is, the income tax when there is no salary or the like of the previous month is a variable amount that varies depending on the amount of bonus payment.

従って、仮総支給額A1は、保障額Sと同額として算出される。   Therefore, the provisional total amount A1 is calculated as the same amount as the guaranteed amount S.

仮総支給額A1に対して社会保険控除額(健康保険、厚生年金保険、雇用保険の控除額)及び所得税控除額が算出され、仮総支給額A1から算出された社会保険控除額及び所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Social insurance deduction (health insurance, welfare annuity insurance, employment insurance deduction) and income tax deduction are calculated for provisional total payment A1, and social insurance deduction and income tax deduction calculated from provisional total payment A1 A subtraction payment amount B1 from which the amount has been subtracted is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, a new provisional total payment amount A2 is set, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、前月の給与等がない場合であっても、賞与の差引支給額算出処理として慣用的に行われている賞与の差引支給額の算出処理が適用され、特別な設定及び操作無しに予め設定した保障額(手取額)を確保できる総支給額を算出できる。   In this way, even if there is no salary for the previous month, etc., the bonus payment calculation processing that is routinely performed as bonus payment calculation processing is applied, and there is no special setting or operation. It is possible to calculate the total amount of payment that can secure a preset guarantee amount (takeover amount).

図14に、前月の給与の金額(社会保険料等を差し引いた金額)の10倍を超える賞与(社会保険料等を差し引いた金額)を支払う場合における賞与の総支給額の算出結果の一例を示す。   Fig. 14 shows an example of the result of calculating the total amount of bonuses paid when paying bonuses (amounts after deducting social insurance premiums) that exceed 10 times the previous month's salary amount (amounts deducting social insurance premiums, etc.) Show.

図14に示すように、保障額Sを600,000円、設定控除項目を社会保険等(健康保険、厚生年金保険、雇用保険)及び所得税に設定された場合、設定控除項目の情報は社会保険等と所得税の情報が設定される。   As shown in FIG. 14, when the security amount S is set to 600,000 yen and the set deduction item is set to social insurance, etc. (health insurance, welfare annuity insurance, employment insurance) and income tax, the information of the set deduction item is social insurance Etc. and income tax information is set.

算出対象の従業者の対象となる社会保険等は、健康保険、厚生年金保険、雇用保険であった場合、賞与の差引支給額を算出する場合の健康保険料、厚生年金保険料は、賞与の総支給額及び予め設定された保険料率によって算出されるため、総支給額の変動に応じて変動する変動額となる。また、雇用保険料は、課税対象となる賞与の支給額に応じて変動する変動額である。   If the social insurance, etc. that is subject to calculation is health insurance, welfare annuity insurance, or employment insurance, the health insurance premium or welfare annuity insurance premium for calculating the bonus subsidy shall be Since it is calculated based on the total amount paid and the insurance premium rate set in advance, the amount varies depending on the variation in the total amount paid. The employment insurance premium is a variable amount that varies depending on the amount of bonus to be taxed.

所得税は、図14のように設定された保障額S(例えば、600,000円)が前月の社会保険料控除後の金額(例えば、40,000円)の10倍を超える場合、社会保険料控除後の賞与の金額に対して賞与算定基準期間に示されている月数(例えば、6月)が徐算され、算出された金額と前月の社会保険料控除後の金額との合計額を月額表に当てはめて税額を求め、求められた税額から前月の所得税額を減算し、減算されることにより算出される金額に賞与算定基準期間の月数が乗算されることにより算出される。即ち、前月の給与等がない場合の所得税は、賞与の支給額に応じて変動する変動額となる。   If the security amount S set as shown in FIG. 14 (for example, 600,000 yen) exceeds 10 times the amount (for example, 40,000 yen) after deducting social insurance premiums from the previous month, The number of months (for example, June) indicated in the bonus calculation reference period is subtracted from the bonus amount after deduction, and the total amount calculated after deducting social insurance premiums from the previous month is calculated. A tax amount is calculated by applying it to the monthly table, and the amount calculated by subtracting the income tax amount of the previous month from the calculated tax amount is multiplied by the number of months in the bonus calculation reference period. That is, the income tax when there is no salary or the like of the previous month is a variable amount that varies depending on the amount of bonus payment.

従って、仮総支給額A1は、保障額Sと同額として算出される。   Therefore, the provisional total amount A1 is calculated as the same amount as the guaranteed amount S.

仮総支給額A1に対して社会保険控除額(健康保険、厚生年金保険、雇用保険の控除額)及び所得税控除額が算出され、仮総支給額A1から算出された社会保険控除額及び所得税控除額が減算された差引支給額B1が算出される。保障額Sから算出された差引支給額B1が減算され差分額C1が算出されるが、差分額C1が0円でないため、保障額Sと算出された差引支給額B1が一致しないと判別される。そして算出された差分額C1が仮総支給額A1に加算され、新たな仮総支給額A2が設定され、差分額Cが0円になるまで繰り返される。   Social insurance deduction (health insurance, welfare annuity insurance, employment insurance deduction) and income tax deduction are calculated for provisional total payment A1, and social insurance deduction and income tax deduction calculated from provisional total payment A1 A subtraction payment amount B1 from which the amount has been subtracted is calculated. The difference amount C1 is calculated by subtracting the deduction amount B1 calculated from the security amount S. However, since the difference amount C1 is not 0 yen, it is determined that the security amount S and the calculated deduction amount B1 do not match. . Then, the calculated difference amount C1 is added to the provisional total payment amount A1, a new provisional total payment amount A2 is set, and the process is repeated until the difference amount C becomes 0 yen.

差分額Cが0円になったとき(差分額Cnの場合)、保障額Sと差引支給額Bnとが一致すると判別され、仮総支給額Anが総支給額として設定される。   When the difference amount C becomes 0 yen (in the case of the difference amount Cn), it is determined that the guaranteed amount S and the deduction payment amount Bn match, and the provisional total payment amount An is set as the total payment amount.

このように、前月の給与の金額(社会保険料等を差し引いた金額)の10倍を超える賞与(社会保険料等を差し引いた金額)を支払う場合であっても、賞与の差引支給額算出処理として慣用的に行われている賞与の差引支給額の算出処理が適用され、特別な設定及び操作無しに予め設定した保障額(手取額)を確保できる総支給額を算出できる。   In this way, even when paying bonuses (amounts after deducting social insurance premiums) that exceed 10 times the amount of salary in the previous month (amounts deducting social insurance premiums, etc.) As a bonus, a bonus subsidy calculation process that is conventionally performed is applied, and a total payment amount that can secure a predetermined guarantee amount (takeover amount) without special setting and operation can be calculated.

したがって、本実施の形態2によれば、今までは賞与の保障額を算出するために、ユーザが見当をつけて賞与の総支給額を変更し差引支給額を算出し、算出した差引支給額と保障額とを比較して一致するまで何度もこの作業を繰り返していたのに対し、設定事項(保障額、控除項目等)を入力するだけで、保障額を確保できる総支給額が算出されるため、業務効率の向上を図ることである。   Therefore, according to the second embodiment, until now, in order to calculate the guaranteed bonus amount, the user changes the total bonus payment amount by calculating the bonus payment amount, and calculates the calculated bonus payment amount. Compared to the amount of guarantee and the amount of guarantee, this work was repeated many times until they matched, but by simply entering the setting items (guarantee amount, deduction items, etc.), the total amount of payment that can secure the amount of guarantee was calculated Therefore, it is to improve business efficiency.

更に、算出された差引支給額と保障額とが一致しないと判別した場合、差引支給額と保障額との差分額を仮総支給額に加算し、加算された仮総支給額に基づいて再度差引支給額が算出されるため、短時間で差引支給額を賞与の保障額に収束させることができる。   Furthermore, when it is determined that the calculated amount of subsidy payment does not match the amount of guarantee, the difference between the amount of subsidy payment and the amount of security is added to the provisional total amount of payment, and again based on the added provisional total amount of payment Since the deduction amount is calculated, the deduction amount can be converged to the bonus guarantee amount in a short time.

また、賞与の差引支給額の算出処理に用いられる一般的な支給額算出用情報群と賞与の差引支給額算出処理として慣用的に行われている賞与の差引支給額の算出処理を利用した賞与の総支給額算出処理を実現することができるため、従業者の境遇(例えば、扶養人数、人事異動等)や法改正時における支給額算出用情報群及び控除額の算出処理の変更があった場合でも、賞与の総支給額算出処理用に支給額算出用情報群及び控除額の算出処理の変更作業が不要であり、開発工数の削減ができるため、容易に対応可能である。   In addition, bonuses using the general payment amount calculation information group used for bonus payment calculation processing and bonus bonus payment calculation processing conventionally used as bonus payment calculation processing The total payment amount calculation process of the employee can be realized, so there have been changes in the employee's circumstances (for example, the number of dependents, personnel changes, etc.) and the payment calculation information group and deduction amount calculation process at the time of law revision Even in this case, it is not necessary to change the payment amount calculation information group and the deduction amount calculation processing for the bonus total payment calculation processing, and the development man-hours can be reduced.

そして、従業者に支払われる賞与の保障額を確保できる総支給額を試算することができるため、使用者側にとっても資金計画に活用することができる。   Since the total amount of payment that can secure the guaranteed amount of bonuses to be paid to employees can be calculated, the user can also use it for fund planning.

本実施の形態1における支給額算出装置1の構成を示すブロック図である。It is a block diagram which shows the structure of the payment calculation apparatus 1 in this Embodiment 1. FIG. 各種控除額を算出するための支給額算出用情報群の一例として、図2(a)に、個人保険情報群111、図2(b)に、会社保険情報群112、図2(c)に、個人所得税情報群113、図2(d)に、個人税扶養情報群114、図2(e)に、会社所得税情報群115、図2(f)に、住民税情報群116、図2(g)に、個人控除情報群117、図2(h)に、社員給与算出結果情報群118の一例である。As an example of a payment amount calculation information group for calculating various deduction amounts, FIG. 2 (a) shows the personal insurance information group 111, FIG. 2 (b) shows the company insurance information group 112, and FIG. 2 (c) shows. , Personal income tax information group 113, FIG. 2 (d) shows personal tax support information group 114, FIG. 2 (e) shows company income tax information group 115, FIG. 2 (f) shows resident tax information group 116, FIG. g) shows an example of the personal deduction information group 117, and FIG. 2 (h) shows an example of the employee salary calculation result information group 118. 本実施の形態1における給与の総支給額算出処理が実行される際に表示画面上に表示される給与総支給額算出起動画面G0の一例である。It is an example of the total salary payment calculation start screen G0 displayed on the display screen when the total salary payment calculation processing in the first embodiment is executed. 本実施の形態1における給与の総支給額算出処理のフローである。It is a flow of the total supply amount calculation process of salary in this Embodiment 1. FIG. 設定控除項目として所得税が選択された場合における総支給額の算出結果の一例である。It is an example of the calculation result of the total amount of payment when an income tax is selected as a setting deduction item. 設定控除項目として所得税及び社会保険等が選択された場合における総支給額の算出結果の一例である。It is an example of the calculation result of total payment when income tax, social insurance, etc. are selected as a setting deduction item. 設定控除項目として所得税、社会保険、住民税が選択された場合における総支給額の算出結果の一例である。It is an example of the calculation result of the total amount of payment when income tax, social insurance, and resident tax are selected as setting deduction items. 差引支給額の算出対象者としての従業者が、健康保険料、介護保険料及び厚生年金保険料の未加入資格者である場合において、チェックボックスG4cにチェックマークが付され、設定控除項目として所得税、社会保険が選択された場合における総支給額の算出結果の一例である。When the employee who is subject to calculation of the subsidy is a non-participating member of health insurance premium, nursing care insurance premium and welfare pension insurance premium, a check mark is added to the check box G4c, and income tax is set as a deduction item. It is an example of the calculation result of the total payment when social insurance is selected. 本実施の形態2における賞与の総支給額算出処理が実行される際に表示画面上に表示される賞与総支給額算出起動画面G10の一例である。It is an example of the bonus total payment calculation start screen G10 displayed on the display screen when the bonus total payment calculation processing in the second embodiment is executed. 本実施の形態2における賞与の総支給額算出処理のフローである。It is a flow of a bonus total payment calculation process in the second embodiment. 設定控除項目として所得税が選択された場合における総支給額の算出結果の一例である。It is an example of the calculation result of the total amount of payment when an income tax is selected as a setting deduction item. 設定控除項目として所得税及び社会保険等が選択された場合における総支給額の算出結果の一例である。It is an example of the calculation result of total payment when income tax, social insurance, etc. are selected as a setting deduction item. 前月の給与等がない場合(前月の給与等の金額が社会保険量の金額以下の場合も含む)における賞与の総支給額の算出結果の一例である。It is an example of the calculation result of the total amount of bonus payment when there is no salary for the previous month (including the case where the amount of salary for the previous month is less than the amount of social insurance). 前月の給与の金額(社会保険料等を差し引いた金額)の10倍を超える賞与(社会保険料等を差し引いた金額)を支払う場合における賞与の総支給額の算出結果の一例である。It is an example of a calculation result of the total amount of bonus payment when paying a bonus (amount minus social insurance premiums) more than 10 times the amount of salary in the previous month (amount minus social insurance premiums).

符号の説明Explanation of symbols

1 支給額算出装置
10 CPU
11 記憶部
111 個人保険情報群
112 会社保険情報群
113 個人所得税情報群
114 個人税扶養情報群
115 会社所得税情報群
116 住民税情報群
117 個人控除情報群
118 社員給与算出結果情報群
G0 給与総支給額算出起動画面
G1 算出日入力欄
G2a 社員番号入力欄
G2b 社員名表示欄
G2c 賞与算定基礎期間
G3、G13 保障額設定エリア
G3a、G13a 課税支給額入力欄
G3b、G13b 非課税支給額入力欄
G3c、G13c 保障額表示欄
G3d、G13d 設定控除項目欄
G4、G14 社会保険料設定エリア
G4a、G14a 対象区分欄
G4b 固定額表示欄
G4c チェックボックス
G5、G15 所得税設定エリア
G5a 税額表区分表示欄
G5b、G15b 税額区分表示欄
G5c、G15c 税扶養人数表示欄
G5d、G15d 所得税計算方法表示欄
G15e 前月給与表示欄
G6、G16 その他控除額設定エリア
G6a 住民税表示欄
G6b、G16b その他控除額表示欄
G7、G17 算出開始ボタン
1 Payment amount calculation device 10 CPU
11 Storage Unit 111 Personal Insurance Information Group 112 Company Insurance Information Group 113 Personal Income Tax Information Group 114 Personal Tax Dependent Information Group 115 Company Income Tax Information Group 116 Resident Tax Information Group 117 Personal Deduction Information Group 118 Employee Salary Calculation Result Information Group G0 Total Salary Payment Amount calculation start screen G1 Calculation date input field G2a Employee number input field G2b Employee name display field G2c Bonus calculation basic period G3, G13 Security amount setting area G3a, G13a Taxable payment input field G3b, G13b Tax-free payment input field G3c, G13c Guarantee amount display column G3d, G13d Setting deduction item column G4, G14 Social insurance premium setting area G4a, G14a Target division column G4b Fixed amount display column G4c Check box G5, G15 Income tax setting area G5a Tax amount table division display column G5b, G15b Tax division Display column G5c, G15c Tax dependent number display column 5d, G15d income tax calculation method display field G15e the previous month salary display field G6, G16 and other deductions set area G6a residents tax display field G6b, G16b other deductions display field G7, G17 calculation start button

Claims (8)

支給額算出用情報群に基づいて従業者の条件に応じた差引支給額を算出する支給額算出装置において、
控除項目の設定指示と当該設定された控除項目に対応する金額が控除された後の支給額として予め設定された保障額の設定指示とが入力される入力手段と、
前記保障額に前記設定指示された控除項目の中から固定額の控除項目の金額を加算して仮総支給額を算出する仮支給額算出手段と、
前記支給額算出用情報群を参照して前記仮総支給額から前記控除項目に対応する控除金額を減算して差引支給額を算出する差引支給額算出手段と、
前記差引支給額と前記保障額とを比較し、前記差引支給額と前記保障額とが一致するまで前記差引支給額の算出処理を繰り返すよう前記差引支給額算出手段を制御する制御手段と、
を備えることを特徴とする支給額算出装置。
In the payment amount calculation device for calculating the subtraction payment amount according to the conditions of the employee based on the payment amount calculation information group,
An input means for inputting a setting instruction for a deduction item and a setting instruction for a guarantee amount set in advance as a payment amount after the amount corresponding to the set deduction item is deducted;
Temporary payment amount calculating means for calculating a provisional total payment amount by adding an amount of a fixed amount of deduction items from among the deduction items instructed to set to the guaranteed amount;
A subsidy amount calculation means for subtracting a deduction amount corresponding to the deduction item from the provisional total amount of payment with reference to the payment amount calculation information group, and calculating a subsidy amount;
Control means for comparing the subsidized amount and the guaranteed amount, and controlling the subtracted amount calculating unit so as to repeat the calculation of the subtracted amount until the subtracted amount and the guaranteed amount match;
A payment amount calculating device comprising:
前記制御手段は、
前記差引支給額と前記保障額とが一致しないと判別した場合、前記差引支給額と前記保障額との差分額を前記仮総支給額に加算すること、
を特徴とする請求項1記載の支給額算出装置。
The control means includes
If it is determined that the deduction amount and the guarantee amount do not match, the difference between the deduction amount and the guarantee amount is added to the provisional total amount;
The supply amount calculation device according to claim 1.
前記制御手段は、
前記差引支給額と前記保障額とが一致すると判別した場合、前記仮総支給額を使用者が従業者に支払う総支給額として設定すること、
を特徴とする請求項1又は2に記載の支給額算出装置。
The control means includes
If it is determined that the deduction payment amount and the guarantee amount match, the provisional total payment amount is set as a total payment amount that the user pays to the employee;
The supply amount calculating device according to claim 1 or 2.
前記設定指示された控除項目とは、所得税、社会保険料等及び所得税、社会保険料等・所得税及び住民税のいずれかであること、
を特徴とする請求項1から3のいずれか一項に記載の支給額算出装置。
The deduction item instructed to be set is any one of income tax, social insurance premium, etc. and income tax, social insurance premium, etc., income tax and resident tax,
The supply amount calculation device according to any one of claims 1 to 3.
前記入力手段は、
差引支給額の算出対象者としての従業者が、健康保険料、介護保険料及び厚生年金保険料の未加入資格者であることを示す設定指示が入力され、
前記差引支給額算出手段は、
健康保険料、介護保険料及び厚生年金保険料の未加入資格者であることを示す設定指示が入力された場合における控除金額を算出すること、
を特徴とする請求項1から4のいずれか一項に記載の支給額算出装置。
The input means includes
A setting instruction is entered to indicate that the employee who is subject to the calculation of the subsidy is a non-participating member of the health insurance premium, long-term care insurance premium and welfare pension insurance premium,
The deduction payment calculation means is:
Calculating the deduction amount when setting instructions indicating that you are not eligible for health insurance premiums, nursing care insurance premiums and employee pension insurance premiums are entered;
The supply amount calculation device according to any one of claims 1 to 4, wherein:
前記保障額とは、従業者に毎月支払われる給与の保障額であること、
を特徴とする請求項1から5のいずれか一項に記載の支給額算出装置。
The security amount is the salary security amount paid to employees every month,
The supply amount calculating device according to any one of claims 1 to 5, wherein:
前記保障額とは、従業者に支払われる賞与の保障額であること、
を特徴とする請求項1から6のいずれか一項に記載の支給額算出装置。
The amount of security is the amount of bonus paid to employees,
The payment calculation device according to any one of claims 1 to 6, wherein:
支給額算出用情報群に基づいて従業者の条件に応じた差引支給額を算出する支給額算出装置に設けられたコンピュータに、
控除項目の設定指示と当該設定された控除項目に対応する金額が控除された後の支給額として予め設定された保障額の設定指示とが入力される入力手段と、
前記保障額に前記設定指示された控除項目の中から固定額の控除項目の金額を加算して仮総支給額を算出する仮支給額算出手段と、
前記支給額算出用情報群を参照して前記仮総支給額から前記控除項目に対応する控除金額を減算して差引支給額を算出する差引支給額算出手段と、
前記差引支給額と前記保障額とを比較し、前記差引支給額と前記保障額とが一致するまで前記差引支給額の算出処理を繰り返すよう前記差引支給額算出手段を制御する制御手段と、
として機能させるためのプログラム。
In a computer provided in the payment calculation device that calculates the subtraction payment according to the conditions of the employee based on the payment calculation information group,
An input means for inputting a setting instruction for a deduction item and a setting instruction for a guarantee amount set in advance as a payment amount after the amount corresponding to the set deduction item is deducted;
Temporary payment amount calculating means for calculating a provisional total payment amount by adding an amount of a fixed amount of deduction items from among the deduction items instructed to set to the guaranteed amount;
A subsidy amount calculation means for subtracting a deduction amount corresponding to the deduction item from the provisional total amount of payment with reference to the payment amount calculation information group, and calculating a subsidy amount;
Control means for comparing the subsidized amount and the guaranteed amount, and controlling the subtracted amount calculating unit so as to repeat the calculation of the subtracted amount until the subtracted amount and the guaranteed amount match;
Program to function as.
JP2005106152A 2005-04-01 2005-04-01 Allowance calculating device and program Pending JP2006285746A (en)

Priority Applications (1)

Application Number Priority Date Filing Date Title
JP2005106152A JP2006285746A (en) 2005-04-01 2005-04-01 Allowance calculating device and program

Applications Claiming Priority (1)

Application Number Priority Date Filing Date Title
JP2005106152A JP2006285746A (en) 2005-04-01 2005-04-01 Allowance calculating device and program

Publications (1)

Publication Number Publication Date
JP2006285746A true JP2006285746A (en) 2006-10-19

Family

ID=37407595

Family Applications (1)

Application Number Title Priority Date Filing Date
JP2005106152A Pending JP2006285746A (en) 2005-04-01 2005-04-01 Allowance calculating device and program

Country Status (1)

Country Link
JP (1) JP2006285746A (en)

Cited By (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
WO2015129339A1 (en) * 2014-02-26 2015-09-03 日通システム 株式会社 Personnel expense simulation system, personnel expense simulation method, and personnel expense simulation program

Citations (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP2002041729A (en) * 2000-07-26 2002-02-08 Busitech Corp Method and device for reward calculation and recording medium

Patent Citations (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP2002041729A (en) * 2000-07-26 2002-02-08 Busitech Corp Method and device for reward calculation and recording medium

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
WO2015129339A1 (en) * 2014-02-26 2015-09-03 日通システム 株式会社 Personnel expense simulation system, personnel expense simulation method, and personnel expense simulation program
JP5917785B2 (en) * 2014-02-26 2016-05-18 日通システム株式会社 Labor cost simulation system, labor cost simulation method, and labor cost simulation program

Similar Documents

Publication Publication Date Title
US8265964B2 (en) System and method for processing data related to insurance coverage for a plurality of risks
US8374945B2 (en) System and method for processing data for instruments in multiple classes for providing deferred income
Yousuf et al. The IFRS 17 contractual service margin: a life insurance perspective
Dreksler et al. Solvency II Technical Provisions for General Insurers: by the Institute and Faculty of Actuaries General Insurance Reserving Oversight Committee’s Working Party on Solvency II Technical Provisions
US20140288977A1 (en) Systems and Methods for Administering Work Absence Insurance
JP2006285746A (en) Allowance calculating device and program
Clark et al. The implication of fair value accounting for general insurance companies
JP6000408B1 (en) Management support system, management support method, and management support program
Kern et al. Auto Financial, Inc.: Utilizing Tax Incentives to Illustrate the Implementation of Tax Provisions to Business
KR101138056B1 (en) System and method for making real-time brief income statement
JP2005148914A (en) Method for controlling working management device, program and working management system
JP4966333B2 (en) Support system and program for proof of payment
Silver No More Frostbite
Leader et al. Solvency II Practical
Maher Loss reserves in the London Market
Silver Chapter Twenty-One Budget
Badgi Practical SAP US Payroll
Clark et al. The IASB Proposals and Non–Life Insurance
Warehime Generally accepted accounting principles and procedures that reduce the comparability of net incomes between firms in the same and in different industries
Childre et al. The Self Employed Occupational and Environmental Health Nurse: Maximizing Business Success by Managing Financial Resources
Van SIAvke A~ TUARIALCONSIDE~~ TIONSREGAR. DINGRISKAND RmuRI\; IN PROPERTY-CASUALTYINSURANCEPFUCING
Pearson Self-Employment Income: Professional Fees and Tax Considerations.
Solvency Solvency II Technical Provisions for General Insurers
OKORONKWO ICOMPUTERIZATION OF COMPANIES CASH BUDGET (CASE STUDY; GREECO INDUSTRIES NIGERIA LIMITED, ONITSHA, ANAMBRA STATE)
Patterson The impact of the tax sheltering of benefits on employer-employee contracting

Legal Events

Date Code Title Description
A621 Written request for application examination

Free format text: JAPANESE INTERMEDIATE CODE: A621

Effective date: 20080123

A977 Report on retrieval

Free format text: JAPANESE INTERMEDIATE CODE: A971007

Effective date: 20100513

A131 Notification of reasons for refusal

Free format text: JAPANESE INTERMEDIATE CODE: A131

Effective date: 20100518

A521 Written amendment

Free format text: JAPANESE INTERMEDIATE CODE: A523

Effective date: 20100617

A02 Decision of refusal

Free format text: JAPANESE INTERMEDIATE CODE: A02

Effective date: 20110301