人力資源總監(jiān)教你做薪酬是一本薪酬實(shí)務(wù)工具書(shū)，由資深HRD 手把手教你做薪酬的操作與設(shè)計(jì)。全書(shū)共22 章，首先介紹了薪資操作的過(guò)程，從工資條的科目講起，為薪酬專員介紹了制作工資需要掌握的技能、工資發(fā)放過(guò)程中的疑難問(wèn)題以及如何處理調(diào)薪等內(nèi)容，涉及很多實(shí)用的Excel 計(jì)算公式；然后介紹了薪酬體系設(shè)計(jì)，為薪酬主管介紹了薪點(diǎn)制的設(shè)計(jì)過(guò)程、職位分析與崗位評(píng)估的操作過(guò)程；*后介紹分類薪酬方案的設(shè)計(jì)與操作案例，包括：年薪制、獎(jiǎng)金提成制、計(jì)件制、項(xiàng)目獎(jiǎng)金制、項(xiàng)目補(bǔ)貼、股權(quán)期權(quán)、工資總額與業(yè)績(jī)掛構(gòu)、企業(yè)年金、職能部門績(jī)效工資、薪酬調(diào)查、互聯(lián)網(wǎng)公司薪等薪級(jí)表以及互聯(lián)網(wǎng)公司股權(quán)案例等內(nèi)容。全書(shū)架構(gòu)合理，邏輯性強(qiáng)，講解通俗易懂，以表析文，案例豐富，注重案例原創(chuàng)性、與時(shí)俱進(jìn)，行文可讀性強(qiáng)。本書(shū)可作為薪酬專員、薪酬主管、HR、企業(yè)高管、MBA、本科生等的參考用書(shū)。
精通薪酬管理 實(shí)現(xiàn)職場(chǎng)完美晉級(jí)本書(shū)可以幫你解決如下問(wèn)題：·制作工資表的基本功·避免薪資拖延發(fā)放、計(jì)算出錯(cuò)·薪酬體系的建立與設(shè)計(jì)·避免執(zhí)薪不公、做到同工同酬、·合理分配人力、激勵(lì)員工·有依據(jù)的績(jī)效調(diào)薪，做到公平的績(jī)效評(píng)核·股權(quán)期權(quán)的實(shí)務(wù)操作·薪酬測(cè)算的技巧......實(shí)戰(zhàn)派作者15年的工作總結(jié)，快速解決你的薪酬難題
一、本書(shū)的源起
薪酬管理，在 HR 的工作中是一個(gè)比較特殊的模塊，可大可小。
往小了說(shuō)，就是做工資、發(fā)工資而已；往大了說(shuō)，年終獎(jiǎng)、績(jī)效工資、提成、
年薪、股權(quán)激勵(lì)等，不僅使HR 經(jīng)理絞盡腦汁，而且公司高管、老板都要過(guò)問(wèn)，甚
至頭疼，有時(shí)不得不請(qǐng)咨詢公司出手相助。薪資分配不均衡，導(dǎo)致員工流動(dòng)量大，
或者公司上市以后高管為了早日實(shí)現(xiàn)套現(xiàn)紛紛辭職，影響公司經(jīng)營(yíng)業(yè)績(jī)或股價(jià)波
動(dòng)，已不鮮見(jiàn)。
公司規(guī)模小的時(shí)候，經(jīng)營(yíng)先于管理，人力資源管理也如此，包括薪資，簡(jiǎn)單
可操作是最主要的做法。當(dāng)公司規(guī)模擴(kuò)大到幾百甚至幾千人的時(shí)候，就會(huì)出現(xiàn)公
平與否的問(wèn)題。員工對(duì)外比薪資水平；對(duì)內(nèi)比縱向職務(wù)層級(jí)、橫向部門、職位之
間的差別，或者叫攀比。原先適用的簡(jiǎn)單模型，被迫打上各種補(bǔ)丁，或者要做薪
酬體系修訂或重新設(shè)計(jì)。
每個(gè)公司，尤其是多元化的集團(tuán)公司，部門多、復(fù)雜，子公司、事業(yè)部、一
級(jí)部門、分公司、大區(qū)等不一而足。大一統(tǒng)的薪酬體系開(kāi)始不適用了，隨之，分
類的薪酬方案設(shè)計(jì)就出現(xiàn)了。
以上各種情況，對(duì)負(fù)責(zé)薪資的HR 來(lái)說(shuō)，薪酬體系的設(shè)計(jì)也就成了一項(xiàng)必備的
技能。職等職級(jí)表、薪資曲線、等差、級(jí)差、P25 等行業(yè)術(shù)語(yǔ)，背后的邏輯思路框
架，以及更多的Excel 技巧，就需要熟練掌握。
有些薪酬話題，屬于老生常談。對(duì)熟手來(lái)說(shuō)，會(huì)者不難；對(duì)新手來(lái)說(shuō)，卻是
需要不斷學(xué)習(xí)的過(guò)程，難者不會(huì)。
另外一些薪酬的話題卻是新形勢(shì)催生的，比如擬上市公司催生了薪酬規(guī)范，
2008 年新《中華人民共和國(guó)勞動(dòng)合同法》的實(shí)施力度加大，催生了離職、加班、
年休假等的計(jì)算的政策依據(jù)和合法性的反復(fù)權(quán)衡，與外貿(mào)業(yè)務(wù)相關(guān)的體系審核等
頻繁又瑣碎，工作量大，催生了規(guī)避與整改的左右為難。
薪資與人事、績(jī)效模塊的關(guān)系交叉在一起，不分彼此，你中有我，我中有你。
2
人力資源總監(jiān)教你做薪酬
不管是工作中的需求，還是HR 自身面臨的職業(yè)規(guī)劃，都需要熟練掌握薪酬的操作
與設(shè)計(jì)。
本書(shū)主要是指導(dǎo)在薪資、人事、績(jī)效模塊摸索的新手來(lái)掌握薪資操作過(guò)程與
設(shè)計(jì)的技巧，指導(dǎo)有3~5 年工作經(jīng)驗(yàn)的熟手拓展領(lǐng)域，觸類旁通，將薪酬的設(shè)計(jì)
作為一門手藝，學(xué)精學(xué)透，為自己的職業(yè)技能再增添一個(gè)籌碼。
二、本書(shū)結(jié)構(gòu)
本書(shū)共分為四篇，分別是第一篇（第一章~第四章）薪資操作，主要包括薪資
發(fā)放的過(guò)程、技巧以及薪資計(jì)算的依據(jù)，公司內(nèi)部的薪酬制度、人事制度，外部
的勞動(dòng)政策法規(guī)等。第二篇（第五章~第八章）薪酬體系設(shè)計(jì)，包括薪酬體系的建
立與修訂、薪點(diǎn)制、職位分析與崗位評(píng)估。第三篇（第九章～第十八章）薪酬方
案設(shè)計(jì)，包括年薪制、計(jì)件工資、銷售獎(jiǎng)、項(xiàng)目獎(jiǎng)、補(bǔ)貼項(xiàng)目設(shè)計(jì)、股權(quán)設(shè)計(jì)、
工資總額與業(yè)績(jī)掛鉤、企業(yè)年金設(shè)計(jì)等58 個(gè)真實(shí)案例。第四篇（第十九章~第二
十二章）薪酬高級(jí)專題。主要是擬上市公司的薪酬規(guī)范，32 個(gè)體系審核的薪酬
案例。
三、讀者對(duì)象
本書(shū)適合從事薪資、人事、績(jī)效模塊的人力資源專員、主管學(xué)以致用，也可
供人力資源部經(jīng)理、績(jī)效主管、部門經(jīng)理等參考，或?qū)π匠旮信d趣的其他行業(yè)的
讀者了解。
本書(shū)張巧蘭參與并編寫了第二、三章的內(nèi)容，并對(duì)Excel 計(jì)算公式設(shè)置進(jìn)行了
復(fù)核。
張明輝
2018 年3 月
杭州
績(jī)效管理專家，現(xiàn)任杭州考典信息科技有限公司總經(jīng)理。畢業(yè)于浙江大學(xué)心理系、管理學(xué)院，管理學(xué)碩士。已出版《資深人力資源總監(jiān)教你做薪酬》、《人力資源管理從入門到精通》等圖書(shū)7本。曾任職于中國(guó)網(wǎng)通、柳橋集團(tuán)、南都電源、哲達(dá)科技等大中型企業(yè)、上市公司，歷任薪酬與績(jī)效主管、人力資源部經(jīng)理、人力資源總監(jiān)。曾獲杭州市首屆優(yōu)秀HR經(jīng)理獎(jiǎng)、浙江省首屆雙十佳HR經(jīng)理獎(jiǎng)、第四屆中國(guó)人力資源管理大獎(jiǎng)成果獎(jiǎng)銀獎(jiǎng)。曾為中國(guó)電信、中國(guó)聯(lián)通、中國(guó)網(wǎng)通、浙能集團(tuán)、上海建工、深圳燃?xì)�、塔里木油田、華立集團(tuán)、中糧包裝、重慶市國(guó)資委、寧夏回族自治區(qū)國(guó)資委等單位提供過(guò)培訓(xùn)，為浙江、上海、貴州、湖北等地企業(yè)及園區(qū)提供過(guò)咨詢服務(wù)。在《企業(yè)管理》《中國(guó)高新區(qū)》等雜志發(fā)表文章20余篇；接受過(guò)《都市快報(bào)》《中國(guó)產(chǎn)經(jīng)新聞》、新浪微博等訪談。
第一篇 薪資操作
第一章 讀懂工資條的科目·························································································1
1.1 一級(jí)科目和二級(jí)科目····································································································2
1.2 二級(jí)工資科目的計(jì)算····································································································2
1.2.1 基本工資的計(jì)算·································································································3
1.2.2 代扣代繳的計(jì)算·································································································4
1.3 稅后工資、人工成本····································································································6
1.4 月收入、年收入的計(jì)算口徑························································································7
1.5 工資條涉及的《中華人民共和國(guó)勞動(dòng)合同法》提示···············································7
第二章做工資的基本功·····························································································9
2.1 設(shè)計(jì)一套Excel月工資表···························································································10
2.2 設(shè)置Excel計(jì)算公式···································································································12
2.3 錄入數(shù)據(jù)·······················································································································14
2.4 檢查數(shù)據(jù)·······················································································································15
2.5 審核、審批···················································································································15
2.5.1 HR經(jīng)理審核的內(nèi)容························································································15
2.5.2 領(lǐng)導(dǎo)審批···········································································································16
2.5.3 后續(xù)發(fā)放：財(cái)務(wù)和銀行··················································································16
2.6 薪酬專員須知···············································································································16
2.6.1 個(gè)人所得稅的計(jì)算···························································································16
2.6.2 經(jīng)濟(jì)補(bǔ)償金的個(gè)人所得稅計(jì)算······································································17
2.6.3 社會(huì)保險(xiǎn)、住房公積金代扣代繳的計(jì)算······················································19
2.6.4 年終獎(jiǎng)的合理避稅···························································································21
2.6.5 薪資計(jì)算的依據(jù)·······························································································23
2.6.6 最低工資標(biāo)準(zhǔn)···································································································24
2.6.7 工時(shí)的規(guī)定·······································································································24
2.6.8 加班工資的計(jì)算·······························································································25
2.6.9 員工離職經(jīng)濟(jì)補(bǔ)償金、賠償金的計(jì)算··························································26
人力資源總監(jiān)教你做薪酬
2.7 勞動(dòng)年報(bào)申報(bào)···············································································································27
2.8 人工成本統(tǒng)計(jì)···············································································································29
2.9 Excel特殊函數(shù)舉例····································································································30
2.9.1 IF函數(shù)的運(yùn)用及技巧······················································································30
2.9.2 多重IF條件函數(shù)的運(yùn)用及技巧·····································································32
2.9.3 SUMIF條件函數(shù)的運(yùn)用及技巧·····································································36
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