給与明細とは?見方から給与計算の仕組みまでをわかりやすく ...

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給与明細書は、主に以下の4つの項目で構成されます。 上記画像の給与明細を参考に、各項目の詳細について解説します。 差引支給額は、実際に従業員に支払われる給与額です。 総支給額から税金などの控除額を差し引いた額で、一般的に「手取り」と呼ばれています。 支払い方法は会社によって異なりますが、銀行振込、または現金支給のどちらかで支払われます。 会社から支払われる給与のすべてが項目ごとに明記されています。 ここでは、以下の主な記載項目や計算方法について解説します。 月給(基本給)は昇給や降給がないかぎり、毎月同額が支払われます。 残業手当は上述したとおり、所定労働時間を超えた分の賃金が支払われますが、会社によっては「みなし残業」という賃金制度を適用している会社もあります。


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