Salary calculation device, salary calculation method and salary calculation program

Abstract

To provide a salary calculation device that makes salary calculation affairs efficient at a company to which public servants are loaned.SOLUTION: An affair support device 100 as a salary calculation device makes total calculations of a total payment amount, a total taxation amount, a total reward amount, a total wages amount, and overtime work reference wages according to an item definition master 106a first, and calculates dispatch adjustment allowances to temporarily determine amounts of money. Then the affair support device makes total calculations of the total payment amount, the total taxation amount, the total reward amount, and the total wages amount based upon data including temporarily determined adjustment allowances according to the item definition master 106a, and calculates dispatch adjustment allowances to determine amounts of money. Further, the affair support device makes total calculations of the overtime reference work wages based upon data including the temporarily determined dispatch adjustment allowances according to the item definition master 106a, makes total calculations of the total payment amount, the total taxation amount, the total reward amount, and the total wages amount based upon required data including the determined dispatch adjustment allowances according to the item definition master 106a, and makes total calculations of deduction total amounts based upon the required data according to the item definition master 106a.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a payroll calculation device, a payroll calculation method, and a payroll calculation program. [Background technology]

[0002] Patent Document 1 discloses a payroll calculation work flow management system that realizes support for payroll calculation and work flow management for multiple payment items that make up a salary. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2019-70941 A Summary of the Invention [Problem to be solved by the invention]

[0004] Here, companies that fall under the third sector, such as railways and waterworks maintenance companies, accept employees seconded from prefectural governments. Since seconded employees are originally civil servants, they are already enrolled in the mutual aid society, but since they will be working for a private company during their secondment period, they will be enrolled in social insurance. Although it depends on the rank and rate of the seconded employee, in most cases the individual social insurance premium is higher than the mutual aid society premium. For this reason, companies that accept seconded employees are required to pay the difference between the mutual aid society premium and the social insurance premium (hereinafter sometimes referred to as the "dispatch adjustment allowance") to the seconded employee.

[0005] The basic idea behind the calculation of the dispatch adjustment allowance is the difference between the mutual aid insurance premium and the social insurance premium, but the social insurance premium is deducted for the previous month, while the mutual aid premium is deducted for the current month. In addition, the dispatch adjustment allowance, by its nature, falls under the total remuneration, which is the basis for calculating the social insurance premium, and is also subject to labor insurance and income tax.

[0006] Therefore, the dispatch adjustment allowance is provisionally determined after calculating the social insurance premium, but this provisionally determined dispatch adjustment allowance must be added to the total remuneration and total wages to calculate the statutory deduction. Furthermore, since the provisional dispatch adjustment allowance is used to calculate the overtime base wage, a total of three payroll calculations are required. This was a complicated task for the payroll staff, including checking the results of each payroll calculation. As a result, calculation errors were likely to occur, and if a calculation error or attendance correction occurred, the payroll staff had to start the payroll calculation over again each time, increasing the work burden. On the other hand, if the calculation error was not discovered, an erroneous payment would occur.

[0007] The present invention has been made in consideration of the above-mentioned circumstances, and aims to provide a payroll calculation device, a payroll calculation method, and a payroll calculation program that contribute to improving the efficiency of payroll calculation operations in companies that accept public servants on secondment (for example, third sector companies such as railway and waterworks maintenance companies). [Means for solving the problem]

[0008] In order to solve the above-mentioned problems and achieve the object, the payroll calculation device according to the present invention is capable of accessing calculation definition data that manages attributes of monetary items to be calculated by flags for each attribute of the calculation result, and includes, as attributes of the calculation result, at least one attribute of total pay, total tax amount, total remuneration, and total wage amount, and overtime base wage, and, as attributes of monetary items, includes basic salary, position allowance, adjustment allowance obtained in a first stage calculation, and adjustment allowance obtained in a first stage or second stage calculation, and the adjustment allowance is an attribute of an amount that is defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x a predetermined rate" that is paid to seconded public servants by companies that accept them as seconded public servants, and is equipped with a payroll calculation unit that performs three stages of calculation, and the payroll calculation unit performs the following three stages of calculation: (1) in the first stage calculation, when the adjustment allowance is in a state where it has not been calculated; (2) in a second stage of calculation, a compilation calculation is performed based on required data for the attributes of each compilation result in accordance with the compilation definition data, and then an adjustment allowance is calculated based on the required data to provisionally determine the amount; (2) in a second stage of calculation, a compilation calculation is performed based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the compilation definition data, and then an adjustment allowance is calculated based on the required data to finalize the amount; and (3) in a third stage of calculation, a compilation calculation is performed based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the compilation definition data, and a compilation calculation is also performed based on required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the compilation definition data.

[0009] The tally definition data may include total payment amount, total tax amount, total remuneration amount, total wage amount, and overtime base wage as attributes of the tally result.

[0010] Furthermore, the tally definition data may include a total deduction amount as an attribute of the tally result, and may include social insurance premiums, labor insurance premiums, and income tax as attributes of the amount item.

[0011] In addition, in the aggregation definition data, flags may be set for the total payment amount, total taxation amount, total remuneration amount, and total wage amount so that basic salary, position allowance, and adjustment allowance obtained in the first or second stage calculation are included in the aggregation, a flag may be set for the overtime base wage so that basic salary, position allowance, and adjustment allowance obtained in the first stage calculation are included in the aggregation, and a flag may be set for the total deduction amount so that social insurance premiums, labor insurance premiums, and income tax are included in the aggregation.

[0012] Further, a payroll calculation method according to the present invention includes a payroll calculation step in which a payroll calculation unit executes three stages of calculation, and the payroll calculation unit is capable of accessing calculation definition data that manages attributes of amount items to be calculated for each attribute of a calculation result using a flag, and that includes at least one attribute of total pay, total tax amount, total remuneration, and total wage amount as attributes of the calculation result, and overtime base wage, and that includes basic salary, position allowance, adjustment allowance obtained in the first stage calculation, and adjustment allowance obtained in the first stage or second stage calculation as attributes of amount items, and that the adjustment allowance is an attribute of an amount that is paid to seconded public servants by a company that accepts public servants as seconded employees and is defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x predetermined rate", and in the payroll calculation step, the payroll calculation unit executes the following calculation steps: (1) In the first stage calculation, the adjustment allowance (2) in a second stage of calculation, a compilation calculation is performed based on required data for the attributes of each compilation result in accordance with the compilation definition data while the attribute of each compilation result has not been calculated, and then an adjustment allowance is calculated based on the required data to provisionally determine the amount; (2) in a second stage of calculation, a compilation calculation is performed based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the compilation definition data, and then an adjustment allowance is calculated based on the required data to finalize the amount; (3) in a third stage of calculation, a compilation calculation is performed based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the compilation definition data, and a compilation calculation is also performed based on required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the compilation definition data.

[0013] Further, a payroll calculation program according to the present invention is a payroll calculation program for causing an information processing device to function as a payroll calculation means for executing three stages of calculation, the information processing device being able to access calculation definition data which manages attributes of amount items to be calculated by flags for each attribute of the calculation result, the attributes of the calculation result including at least one attribute of total payment amount, total tax amount, total remuneration, and total wage amount, and overtime base wage, and the attributes of the amount items including basic salary, position allowance, adjustment allowance obtained in the first stage calculation, and adjustment allowance obtained in the first stage or second stage calculation, the adjustment allowance being an attribute of an amount defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x specified rate" paid to the seconded public servant by a company accepting a public servant as a seconded employee, the payroll calculation means being able to access (2) in a second stage of calculation, a compilation calculation is performed based on the required data for the attributes of each compilation result in accordance with the compilation definition data while the adjustment allowance has not been calculated, and then the adjustment allowance is calculated based on the required data to provisionally determine the amount; (2) in a second stage of calculation, a compilation calculation is performed based on the required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the compilation definition data, and then the adjustment allowance is calculated based on the required data to finalize the amount; (3) in a third stage of calculation, a compilation calculation is performed based on the required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the compilation definition data, and a compilation calculation is also performed based on the required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the compilation definition data. Effect of the Invention

[0014] The present invention has the effect of contributing to the improvement of the efficiency of payroll calculation work in companies that accept public servants on secondment (for example, third sector companies such as railway and waterworks maintenance companies). [Brief description of the drawings]

[0015] [Figure 1]FIG. 1 is a block diagram showing an example of the configuration of a task support device according to this embodiment. [Diagram 2] FIG. 2 is a diagram showing an example of the item definition master according to the present embodiment. [Diagram 3] FIG. 3 is a diagram showing an example of the calculation definition master according to the present embodiment. [Figure 4] FIG. 4 is a diagram showing an example of employee attribute data according to the present embodiment. [Diagram 5] FIG. 5 is a diagram showing an example of employee attendance data according to the present embodiment. [Figure 6] FIG. 6 is a diagram showing an example of employee payment data according to the present embodiment. [Figure 7] FIG. 7 is a diagram showing an example of employee deduction data according to the present embodiment. [Figure 8] FIG. 8 is a diagram showing an example of employee information registration processing and related data according to the present embodiment. [Figure 9] FIG. 9 is a diagram showing an example of the salary fluctuation input process and related data according to the present embodiment. [Figure 10] FIG. 10 is a diagram showing an example of data and a function list to be referenced in the salary calculation process according to this embodiment. [Figure 11] FIG. 11 is a diagram showing an outline of the calculation order in the salary calculation process according to this embodiment. [Figure 12] FIG. 12 is a diagram showing details of the first calculation in the salary calculation process according to this embodiment. [Figure 13] FIG. 13 is a diagram showing details of the second calculation in the salary calculation process according to this embodiment. [Figure 14] FIG. 14 is a diagram showing details of the third calculation in the salary calculation process according to this embodiment. [Figure 15] FIG. 15 is a diagram showing an example of each data item storing the calculation results in the salary calculation process according to this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0016] Hereinafter, an embodiment of a payroll calculation device, a payroll calculation method, and a payroll calculation program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[0017] [1. Configuration] An example of the configuration of a task support device 100 according to this embodiment (including a payroll calculation device according to the present invention) will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the task support device 100.

[0018] The business support device 100 is constructed based on a commercially available desktop personal computer. The business support device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may be constructed based on a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0019] The business support device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the business support device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0020] The communication interface unit 104 communicatively connects the task assistance device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the task assistance device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The data stored in the memory unit 106 may be stored in the server 200, for example.

[0021] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0022] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106.

[0023] The storage unit 106 stores item definition master 106a (corresponding to the tally definition data of the present invention), calculation definition master 106b, employee attribute data 106c, employee attendance data 106d, employee payment data 106e, employee deduction data 106f, etc. The business support device 100 may have a function for maintaining (newly registering, modifying, or deleting) various masters stored in the storage unit 106.

[0024] FIG. 2 shows an example of information stored in the item definition master 106a. The item definition master 106a is for managing the aggregation items such as "@total pay" and "@total taxable amount" that are converted into functions and stored in the update items and functions in the calculation definition master 106b. As shown in FIG. 2, the item definition master 106a stores the item names (e.g., item names, etc.) corresponding to the employee pay data 106e from which the numerical values ​​to be aggregated are obtained, and the classifications (e.g., total pay FLG, total taxable amount FLG, social insurance FLG, labor insurance FLG, overtime standard FLG, total deduction FLG, etc.) that set whether to obtain the numerical values ​​of the items to be obtained. Note that by setting the calculation definition master 106b and setting the flag (FLG) to TRUE or FALSE in the item definition master 106a, it is possible to deal with cases where allowances have been increased or changed, and the amounts are aggregated without omission and calculated correctly. The item definition master 106a is aggregation definition data that manages the attributes of the monetary items to be aggregated for each attribute of the aggregation result with a flag, and corresponds to the following: (A) the attributes of the aggregation result include total pay, total taxation, total remuneration, total wages, overtime base wage, and total deduction amount, and (B) the attributes of the monetary items include basic salary, position allowance, adjustment allowance obtained in the first stage calculation, adjustment allowance obtained in the first or second stage calculation, social insurance premiums, labor insurance premiums, and income tax, and (C) for total pay, total taxation, total remuneration, and total wages, flags are set so that basic salary, position allowance, and adjustment allowance obtained in the first or second stage calculation are included in the aggregation, for overtime base wage, flags are set so that basic salary, position allowance, and adjustment allowance obtained in the first stage calculation are included in the aggregation, and for the total deduction amount, flags are set so that social insurance premiums, labor insurance premiums, and income tax are included in the aggregation.

[0025] An example of information stored in calculation definition master 106b is shown in Fig. 3. Calculation definition master 106b is for managing payroll calculations. As shown in Fig. 3, calculation definition master 106b stores calculation order, update items / functions, and calculation contents. Details of the case where update items / functions include "@" will be described later in the explanation of payroll calculation unit 102c. Calculations are performed in ascending order of calculation order numbers in calculation definition master 106b.

[0026] An example of information stored in the employee attribute data 106c is shown in Fig. 4. The employee attribute data 106c is for managing the attributes of employees. As shown in Fig. 4, the employee attribute data 106c stores the target year and month, employee identification information (e.g., employee code, etc.), employee classification (e.g., general employee, seconded from a prefectural office, etc.), etc.

[0027] An example of information stored in the employee attendance data 106d is shown in Fig. 5. The employee attendance data 106d is for managing information related to employee attendance. As shown in Fig. 5, the employee attendance data 106d stores the target year and month, employee identification information, regular overtime hours, night overtime hours, and holiday work hours.

[0028] An example of information stored in employee pay data 106e is shown in Fig. 6. Employee pay data 106e is for managing information related to employee pay. As shown in Fig. 6, employee pay data 106e stores target year and month, employee identification information, basic salary, position allowance, dispatch adjustment allowance, overtime base wage, regular overtime allowance, night work allowance, holiday work allowance, first dispatch adjustment, total pay amount, total tax amount, total remuneration amount, total wage amount, etc. Note that employee pay data 106e is transaction data, and is overwritten and updated with the calculated amount.

[0029] An example of information stored in the employee deduction data 106f is shown in Fig. 7. The employee deduction data 106f is for managing information related to employee deductions. As shown in Fig. 7, the employee deduction data 106f stores the target year and month, employee identification information, legal deductions (e.g., income tax, social insurance premiums, labor insurance premiums, etc.), total deductions, net pay amount, etc. The employee deduction data 106f is transaction data, and is overwritten and updated with the calculated amount.

[0030] 1, the control unit 102 is a CPU or the like that performs overall control of the business support device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, and the like, and executes various information processing based on these stored programs.

[0031] The control unit 102 conceptually includes, in terms of functions, an employee information registration unit 102a, a salary fluctuation input unit 102b, and a salary calculation unit 102c (corresponding to the salary calculation unit of the present invention).

[0032] The employee information registration unit 102a displays an employee information registration screen (not shown), stores the values ​​set by the person in charge on the employee information registration screen in employee payment data 106e and employee deduction data 106f, and stores "0" for items that were not set by the person in charge, thereby updating them (see FIG. 8).

[0033] The salary fluctuation input unit 102b displays a salary fluctuation input screen (not shown) and stores the value set by the person in charge on the salary fluctuation input screen in the employee attendance data 106d (see FIG. 9).

[0034] The payroll calculation unit 102c executes three-stage calculations. (X) In the first stage of calculation, the payroll calculation unit 102c executes an aggregation calculation based on required data for the total pay amount, total tax amount, total remuneration amount, total wage amount, and overtime base wage in accordance with the item definition master 106a while the adjustment allowance (an amount paid to the seconded public servant by a company accepting the seconded public servant as a public servant and defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x specified rate") is not yet calculated, and then calculates the adjustment allowance based on the required data to provisionally determine the amount. (Y) In the second stage of calculation, the payroll calculation unit 102c executes the aggregation calculation based on required data for the total pay amount, total tax amount, total remuneration amount, and total wage amount in accordance with the item definition master 106a. (Z) in the third stage calculation, an aggregation calculation is performed based on the required data including the provisional adjustment allowance obtained in the first stage calculation for the overtime base wage in accordance with the item definition master 106a, and an aggregation calculation is performed based on the required data including the final adjustment allowance obtained in the second stage calculation for the total payment amount, total tax amount, total remuneration and total wage amount in accordance with the item definition master 106a, and an aggregation calculation is performed based on the required data including the final adjustment allowance obtained in the second stage calculation for the total deduction amount in accordance with the item definition master 106a.

[0035] Specifically, the payroll calculation unit 102c executes the following processes (1) to (3). Note that when "@" is stored in the "update item / function" referenced in (2) below, such as "@total pay", this indicates that a function is stored. (1) With reference to the employee attribute data 106c, employee identification information that satisfies the condition "employee category=seconded from prefectural office" is extracted. (2) Refer to the calculation definition master 106b and perform the calculation contents in the order of the lowest calculation order. At that time, refer to the employee attendance data 106d, employee payment data 106e, and employee deduction data 106f, obtain the record linked to the employee identification information extracted in (1), refer to the "update item / function" related to the "calculation order" in the calculation definition master 106b, refer to the "calculation contents" linked to the referenced "update item / function", perform the calculation etc. set in the referenced "calculation contents", and store and update the calculation result in the items of the employee payment data 106e and employee deduction data 106f corresponding to the referenced update item / function. (3) Check the "calculation content" linked to the "update item / function" referred to in (3-1), obtain flag information, refer to the item definition master 106a and obtain the item name in which "TRUE" is stored in the column corresponding to the obtained flag information, (3-2) refer to the employee pay data 106e or the employee deduction data 106f and obtain the numerical value stored in the item corresponding to the item name obtained in (3-1), perform the calculation method set in the "calculation content" confirmed in (3-1) based on the obtained numerical value, and (3-3) store and update the result of the calculation in (3-2) in the item of the employee pay data 106e or the employee deduction data 106f corresponding to the item name following the @ in the "update item / function" referred to in (3-1) (for example, "Total Pay" for "@Total Pay").

[0036] When a function is stored in the “Update Item / Function” field of the calculation definition master 106b, the function name, the item (update item) to be updated in the employee payment data 106e or the employee deduction data 106f, and the processing content are as shown in the function list in Figure 10.

[0037] [2. Processing] A specific example of the process executed by the task assistance device 100 configured as described above will be described in detail with reference to FIG.

[0038] [2-1. Register fixed salary in employee information registration (Figure 8, step S1)] First, the person in charge instructs the display of an employee information registration screen (not shown).

[0039] Then, the employee information registration unit 102a causes the monitor 114 to display an employee information registration screen.

[0040] The person in charge sets and registers the basic salary and position allowance on the employee information registration screen.

[0041] The employee information registration unit 102a then stores the values ​​set on the employee information registration screen in the corresponding items "basic salary" and "position allowance" of the employee payment data 106e (see FIG. 8). For items of the employee payment data 106e and employee deduction data 106f for which no value has been set by the person in charge on the employee information registration screen, "0" is stored (see FIG. 8). Note that even for items in which "0" is stored, the calculation result is stored when the salary is calculated, and the value is updated each time.

[0042] [2-2. Register attendance by entering salary fluctuations (Figure 9, step S2)] First, the person in charge instructs the display of a salary fluctuation input screen (not shown).

[0043] The salary fluctuation input unit 102b then causes the monitor 114 to display a salary fluctuation input screen.

[0044] The person in charge sets and registers regular overtime hours, late night hours, and holiday work hours on the salary fluctuation input screen.

[0045] The salary fluctuation input unit 102b then stores the values ​​entered on the salary fluctuation input screen in the corresponding items "normal overtime hours," "night hours," and "holiday work hours" in the employee attendance data 106d (see FIG. 9).

[0046] [2-3. Execute payroll calculation (Figures 10 to 15, step S3)] The person in charge instructs the employee to perform payroll calculation on the employee information registration screen.

[0047] Then, the payroll calculation unit 102c refers to the employee attribute data 106c and obtains the employee number "100003" that corresponds to the "condition formula: employee classification = seconded from a prefectural office" that is the subject of the payroll calculation (see Fig. 10). Note that since permanent employees (employees employed by third sector companies) do not join the mutual aid association and are therefore not eligible for the dispatch adjustment allowance, the employee classification for which the dispatch adjustment allowance is eligible must be "seconded from a prefectural office".

[0048] The payroll calculation unit 102c refers to the calculation definition master 106b and performs the first to third calculations according to the calculation sequence. FIG. 11 shows an example of the calculation image by extracting the calculation definition master 106b. The payroll calculation unit 102c first confirms that the calculation sequence values ​​"1010" to "1030" are set as a premise (the setting of the values ​​is the value stored in the employee payment data 106e by the employee information registration unit 102a in the above-mentioned [2-1. Registering fixed salary in employee information registration (FIG. 8, step S1)]), and performs the calculation sequence "2010" to "4060" as the first calculation, the calculation sequence "5010" to "6040" as the second calculation, and the calculation sequence "7010" to "9050" as the third calculation. The salary calculation unit 102c performs calculations as shown in FIG. 11, and sequentially overwrites the calculated amounts in the corresponding items of the employee payment data 106e or the employee deduction data 106f, thereby updating the data.

[0049] First, the payroll calculation unit 102c confirms that the values ​​of the calculation sequence "1010" to "1030" in the calculation definition master 106b are stored in the employee pay data 106e by the employee information registration unit 102a. This is because the amount is calculated from each pay item such as the basic pay and position allowance, which are the prerequisites.

[0050] Next, the first calculation will be described with reference to Fig. 12. Note that Fig. 12 shows an excerpt of the portion of the calculation definition master 106b that corresponds to the first calculation.

[0051] The calculation sequence "2010" in calculation definition master 106b is the update item / function "@Base overtime wage," and "@" in calculation definition master 106b means (1) to refer to item definition master 106a in accordance with the calculation content, obtain the specified flag (FLG), and obtain the value of the item in employee payment data 106e in which "TRUE" is stored, (2) to implement the calculation method of the calculation content with the value obtained in (1), and (3) to store the value calculated in (2) in the item in employee payment data 106e or employee deduction data 106f corresponding to the item name with @.

[0052] The payroll calculation unit 102c, for the update item / function "@overtime standard wage" in the calculation order "2010", has a calculation content that "aggregates the amounts of items for which the overtime standard FLG is TRUE", so first, it refers to the item definition master 106a shown in FIG. 10, and obtains "basic salary", "position allowance", and "first dispatch adjustment" for which "TRUE" is stored in the item name "overtime standard FLG", and then refers to the employee payment data 106e shown in FIG. 8, and obtains the basic salary "310,000", position allowance "50,000", and first dispatch adjustment "0" for the employee number "100003", and then aggregates the basic salary "310,000", position allowance "50,000", and first dispatch adjustment "0" for the obtained employee number "100003", and stores "360,000" in the "overtime standard wage" of the employee payment data 106e and updates it. At this stage, the "first dispatch adjustment" in the employee payment data 106e has not been calculated and is "0", and the value does not take into account the first dispatch adjustment.

[0053] Based on the overtime base wage calculated in calculation sequence "2010", the payroll calculation unit 102c refers to the employee attendance data 106d in Figure 9, performs the "calculation contents" corresponding to the items in calculation sequences "2020" to "2040", and stores and updates the calculation results in the corresponding items of the employee payment data 106e.

[0054] The payroll calculation unit 102c, for the update item / function "@total pay amount" in the calculation order "3010", has the calculation content "aggregate the amounts of items for which the total pay FLG is TRUE", so first, it refers to the item definition master 106a shown in FIG. 10, acquires "basic pay", "position allowance", and "dispatch adjustment allowance" for which "TRUE" is stored in the item name "total pay FLG", refers to the employee pay data 106e, acquires the basic pay, position allowance, and dispatch adjustment allowance for employee number "100003", aggregates the basic pay, position allowance, and dispatch adjustment allowance linked to the acquired employee number "100003", and stores the aggregation result in "total pay amount" of the employee pay data 106e and updates it. At this stage, the "dispatch adjustment allowance" in the employee pay data 106e has not been calculated and is "0", and the value is not the value to which the dispatch adjustment allowance is added.

[0055] The payroll calculation unit 102c, for the update item / function "@total taxable amount" in the calculation order "3020", has the calculation content "aggregate the amount of items for which the total taxable amount FLG is TRUE", so first, it refers to the item definition master 106a shown in FIG. 10, acquires "basic salary", "position allowance", and "dispatch adjustment allowance" for which "TRUE" is stored in the item name "total taxable amount FLG", refers to the employee pay data 106e, acquires the basic salary, position allowance, and dispatch adjustment allowance for employee number "100003", aggregates the basic salary, position allowance, and dispatch adjustment allowance linked to the acquired employee number "100003", and stores and updates the aggregated result in the "total taxable amount" of the employee pay data 106e. At this stage, the "dispatch adjustment allowance" of the employee pay data 106e has not been calculated and is "0", and the value is not the value to which the dispatch adjustment allowance is added.

[0056] The payroll calculation unit 102c, for the update item / function "@total remuneration" in the calculation order "3030", has the calculation content "aggregate the amounts of items for which the social insurance FLG is TRUE", so first, it refers to the item definition master 106a shown in FIG. 10, acquires "basic salary", "position allowance", and "dispatch adjustment allowance" for which "TRUE" is stored in the item name "social insurance FLG", refers to the employee pay data 106e, acquires the basic salary, position allowance, and dispatch adjustment allowance for the employee number "100003", aggregates the basic salary, position allowance, and dispatch adjustment allowance linked to the acquired employee number "100003", and stores and updates the aggregated result in "total remuneration" of the employee pay data 106e. At this stage, the "dispatch adjustment allowance" in the employee pay data 106e has not been calculated and is "0", and the value is not the value to which the dispatch adjustment allowance is added.

[0057] The payroll calculation unit 102c, for the update item / function "@total wages" in the calculation order "3040", has the calculation content "aggregate the amounts of items for which the labor insurance FLG is TRUE", so first, it refers to the item definition master 106a shown in FIG. 10, acquires "basic salary", "position allowance", and "dispatch adjustment allowance" for which "TRUE" is stored in the item name "labor insurance FLG", refers to the employee pay data 106e, acquires the basic salary, position allowance, and dispatch adjustment allowance for the employee number "100003", aggregates the basic salary, position allowance, and dispatch adjustment allowance linked to the acquired employee number "100003", and stores and updates the aggregated result in the "total wages" of the employee pay data 106e. At this stage, the "dispatch adjustment allowance" of the employee pay data 106e has not been calculated and is "0", and the value is not the value to which the dispatch adjustment allowance is added.

[0058] The payroll calculation unit 102c performs each "calculation content" from "4010" to "4030" based on the values ​​calculated in the calculation sequences "3010" to "3040", and stores and updates the calculated values ​​in the employee deduction data 106f corresponding to the item names "social insurance premiums", "labor insurance premiums", and "income tax" of each "update item / function".

[0059] The payroll calculation unit 102c executes the "calculation content" of the update item / function "mutual aid" in calculation sequence "4040", and based on the calculated mutual aid value, the social insurance premiums calculated in calculation sequence "4010", and the labor insurance premiums calculated in calculation sequence "4020", executes the calculation formula "(social insurance premiums + labor insurance premiums - mutual aid) × dispatch adjustment allowance rate" of the calculation content of the update item / function "dispatch adjustment allowance" in calculation sequence "4050", calculates the provisional dispatch adjustment allowance (first dispatch adjustment), and stores and updates it in the item name "dispatch adjustment allowance" of the employee payment data 106e.

[0060] In the payroll calculation unit 102c, since the calculation content of the update item / function "1st dispatch adjustment" in calculation sequence "4060" is "back up the amount of dispatch adjustment allowance," the provisional dispatch adjustment allowance calculated in calculation sequence "4050" is stored in the item name "1st dispatch adjustment" of the employee payment data 106e and updated. The reason for carrying out the process of calculation sequence "4060" is that the provisional dispatch adjustment allowance (1st dispatch adjustment) needs to be included in the overtime base wage.

[0061] Next, the second calculation will be described with reference to Fig. 13. Note that Fig. 13 shows an excerpt of the portion of the calculation definition master 106b that corresponds to the second calculation.

[0062] The payroll calculation unit 102c performs the same processing from calculation sequence "5010" to "5040" as the above calculation sequence "3010" to "3040", and stores and updates the tallied value in the employee pay data 106e. Note that at this stage, the provisional dispatch adjustment allowance (first dispatch adjustment) calculated in calculation sequence "4050" is stored in the "dispatch adjustment allowance" of the employee pay data 106e, and a value taking into account the provisional dispatch adjustment allowance is calculated.

[0063] The payroll calculation unit 102c performs each "calculation content" for calculation sequences "6010" to "6030" based on the results calculated in calculation sequences "5010" to "5040", and stores and updates the calculated values ​​in the employee deduction data 106f corresponding to the item names "social insurance premiums", "labor insurance premiums", and "income tax" of each "update item / function".

[0064] The payroll calculation unit 102c uses the mutual aid amount calculated in calculation sequence "4040", the social insurance premiums calculated in calculation sequence "6010", and the labor insurance premiums calculated in calculation sequence "6020" in the formula "(social insurance premiums + labor insurance premiums - mutual aid) x dispatch adjustment allowance rate" of the calculation content of the update item / function "dispatch adjustment allowance" in calculation sequence "6040" based on the value of the mutual aid amount calculated in calculation sequence "4040", and stores and updates the item name "dispatch adjustment allowance" in the employee payment data 106e. This allows the accurate dispatch adjustment allowance to be calculated.

[0065] Finally, the third calculation will be described with reference to Fig. 14. Note that Fig. 14 shows an excerpt of the portion of the calculation definition master 106b that corresponds to the third calculation.

[0066] The payroll calculation unit 102c performs the same processing for calculation sequence "7010" as for calculation sequence "2010". At this time, the value of the provisionally determined dispatch adjustment allowance saved in calculation sequence "4060" is stored in the item name "1st dispatch adjustment" of the employee payment data 106e, and the overtime base wage taking into account the value for the 1st dispatch adjustment is calculated.

[0067] The salary calculation unit 102c performs the "calculation contents" corresponding to the items from "7020" to "7040" in the calculation order based on the overtime standard wage in the calculation order "7010", and stores and updates the calculation results in the corresponding items in the employee payment data 106e. This allows the accurate overtime pay to be calculated.

[0068] The payroll calculation unit 102c performs the same processing from calculation sequence "8010" to "8040" as the above calculation sequence "3010" to "3040", and stores and updates the tallied value in the employee pay data 106e. Note that at this stage, the "dispatch adjustment allowance" in the employee pay data 106e stores the finalized dispatch adjustment allowance calculated in calculation sequence "6040", and a value that takes the finalized dispatch adjustment allowance into account is calculated.

[0069] The payroll calculation unit 102c performs each "calculation content" for the calculation sequence "9010" to "9030" based on the results calculated in the calculation sequence "8010" to "8040", and stores and updates the calculated values ​​in the employee deduction data 106f corresponding to the item names "social insurance premiums", "labor insurance premiums", and "income tax" of each "update item / function". This allows accurate statutory deductions to be calculated.

[0070] The payroll calculation unit 102c, for the update item / function "@total deduction amount" in calculation order "9040," has the calculation content "aggregate the amounts of items for which the deduction total FLG is TRUE," so first, it refers to the item definition master 106a shown in FIG. 10, obtains "social insurance premiums," "labor insurance premiums," and "income tax" for which "TRUE" is stored in the item name "deduction total FLG," refers to the employee deduction data 106f, obtains the social insurance premiums, labor insurance premiums, and income tax for employee number "100003," aggregates the social insurance premiums, labor insurance premiums, and income tax linked to the obtained employee number "100003," and stores the aggregated result in the "total deduction amount" of the employee deduction data 106f to update it.

[0071] The payroll calculation unit 102c, for the update item / function "Net Pay Amount" in calculation sequence "9050," has a calculation content of "Subtract the Total Deduction Amount from the Gross Pay Amount," so it subtracts the value calculated in calculation sequence "9040" from the value calculated in calculation sequence "8010," and stores and updates the calculated value in the item name "Net Pay Amount" of the employee deduction data 106f.

[0072] As a result of the first to third calculation processes performed by the payroll calculation unit 102c in accordance with the settings of the calculation definition master 106b, employee pay data 106e and employee deduction data 106f shown in Fig. 15 are created. The payroll calculation unit 102c may display the contents of the employee pay data 106e and employee deduction data 106f shown in Fig. 15 on an employee information registration screen or the like.

[0073] [3. Summary] The flow of pay calculation is that the amount is calculated from each payment item such as basic salary and position allowance. After that, the total payment amount, total tax amount, total remuneration, and total wage are totaled. From this total amount, the amount of statutory deductions such as income tax and labor insurance are calculated. Since the dispatch adjustment allowance is subject to statutory deduction, the final dispatch adjustment allowance must be calculated from the first provisional amount. Furthermore, the provisional dispatch adjustment allowance must be included in the overtime base wage. Therefore, the business support device 100 manages the dispatch adjustment allowance in a total of two items, one item for the first provisional amount (item name "First dispatch adjustment" in employee pay data 106e) and one item for the final amount (item name "Dispatch adjustment allowance" in employee pay data 106e).

[0074] In addition, the calculation of the total amount such as the total pay amount and the total tax amount is made into a function, and the calculation is performed according to the settings of the item definition master 106a and the calculation definition master 106b. Specifically, the total pay amount FLG, the total tax amount FLG, etc. are set in the item definition master 106a, the amounts of the items that are TRUE are totaled, and by calling this function multiple times, the dispatch adjustment allowance is correctly calculated, and the correct statutory deduction and overtime pay are calculated by taking this value into account.

[0075] As a result, the person in charge only needs to instruct the business support device 100 to perform payroll calculation, and the first calculation (calculating each value without taking into account the dispatch adjustment allowance, and calculating a provisional dispatch adjustment allowance based on that value), the second calculation (calculating each value with the provisional dispatch adjustment allowance calculated in the first calculation, and calculating the final dispatch adjustment allowance based on that value), and then the third calculation (calculating the correct overtime pay, legal deductions, etc. by taking into account the final dispatch adjustment allowance) are automatically performed, and accurate dispatch adjustment allowances, legal deductions, and overtime pay are calculated, making it possible to reduce the workload and improve efficiency. Also, even if attendance correction is required, the person in charge only needs to correct the values ​​of the employee payment data 106e and the employee deduction data 106f and instruct the business support device 100 to perform payroll calculation again, and the correct values ​​are calculated, making it possible to quickly respond to attendance corrections.

[0076] Furthermore, in the past, when changes were made to salary regulations and allowances were increased, it was necessary to modify the calculation logic in multiple places, and if any corrections were omitted, erroneous payment occurred. However, with the business support device 100, calculation contents are set in the calculation definition master 106b, FLGs corresponding to the calculation contents are created in the item definition master 106a, and "TRUE" is set for the item name to be calculated, so that even if allowances are increased, it is possible to quickly and reliably respond.

[0077] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0078] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0079] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0080] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0081] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0082] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0083] Moreover, with regard to the task support device 100, each of the components shown in the figures is a functional concept, and does not necessarily have to be physically configured as shown in the figures.

[0084] For example, the processing functions of the business support device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium including programmed instructions for causing the information processing device to execute the processes described in the present embodiment, and is mechanically read by the business support device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0085] In addition, this computer program may be stored in an application program server connected to the task support device 100 via any network, and it is also possible to download all or a part of it as necessary.

[0086] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0087] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0088] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0089] The business support device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The business support device 100 may be realized by installing software (including programs or data) that causes the device to realize the processing described in this embodiment.

[0090] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0091] INDUSTRIAL APPLICABILITY The present invention is useful in various industries that have multiple employment types and perform payroll calculation work, in addition to third sector companies that maintain infrastructure, railways, waterworks, etc. [Explanation of symbols]

[0092] 100 Business support equipment 102 Control section 102a Employee Information Registration Department 102b Salary fluctuation input section 102c Payroll Department 104 Communication interface section 106 Storage section 106a Item definition master 106b Calculation definition master 106c Employee attribute data 106d Employee attendance data 106e Employee Payment Data 106f Employee Deduction Data 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. The data is an aggregation definition data that uses a flag to manage attributes of monetary items to be aggregated for each attribute of the aggregation result, and includes, as attributes of the aggregation result, at least one attribute of total payment amount, total tax amount, total remuneration amount, and total wage amount, and overtime base wage, and is accessible to attributes of monetary items that include basic salary, position allowance, adjustment allowance obtained in the first stage calculation, and adjustment allowance obtained in the first stage or second stage calculation; The adjustment allowance is an attribute of the amount paid to a public servant on secondment by a company accepting the public servant as a seconded employee, and is defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x a specified rate." Equipped with a payroll calculation section that performs three-stage calculations, The payroll calculation unit (1) in a first stage of calculation, executes a calculation based on required data for attributes of each calculation result in accordance with the calculation definition data while the adjustment allowance has not been calculated, and then calculates the adjustment allowance based on the required data to provisionally determine the amount; (2) in a second stage of calculation, executes a calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the calculation definition data, and then calculates the adjustment allowance based on the required data to finalize the amount; (3) in a third stage of calculation, executes a calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the calculation definition data, and executes a calculation based on required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the calculation definition data; A payroll calculation device comprising:

2. The aggregation definition data includes the total amount of payment, the total amount of tax, the total amount of remuneration, the total amount of wages, and the overtime base wage as attributes of the aggregation results.

2. The payroll calculation device according to claim 1 .

3. The aggregation definition data includes the total deduction amount as an attribute of the aggregation result, and includes social insurance premiums, labor insurance premiums, and income tax as attributes of the amount item.

3. The payroll calculation device according to claim 2.

4. In the aggregation definition data, flags are set for the total payment amount, total tax amount, total remuneration amount, and total wage amount so that basic salary, position allowance, and adjustment allowance obtained in the first or second stage calculation are included in the aggregation, flags are set for the overtime base wage so that basic salary, position allowance, and adjustment allowance obtained in the first stage calculation are included in the aggregation, and flags are set for the total deduction amount so that social insurance premiums, labor insurance premiums, and income tax are included in the aggregation, 4. The payroll calculation device according to claim 3.

5. A payroll calculation step in which the payroll calculation unit performs three steps of calculation, The payroll calculation unit is capable of accessing tally definition data that uses flags to manage attributes of monetary items to be tallied for each attribute of the tally result, and that includes, as attributes of the tally result, at least one attribute of total pay, total tax amount, total remuneration, and total wage amount, and overtime base wage, and that includes, as attributes of monetary items, basic salary, position allowance, adjustment allowance obtained in the first stage calculation, and adjustment allowance obtained in the first stage or second stage calculation; The adjustment allowance is an attribute of the amount paid to a public servant on secondment by a company accepting the public servant as a seconded employee, and is defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x a specified rate." In the salary calculation step, the salary calculation unit (1) in a first stage of calculation, executes a compilation calculation based on required data for the attributes of each compilation result in accordance with the compilation definition data while the adjustment allowance has not been calculated, and then calculates the adjustment allowance based on the required data to provisionally determine the amount; (2) in a second stage of calculation, executes a compilation calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the compilation definition data, and then calculates the adjustment allowance based on the required data to finalize the amount; (3) in a third stage of calculation, executes a compilation calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the compilation definition data, and executes a compilation calculation based on required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the compilation definition data; A payroll calculation method characterized by the above.

6. A payroll calculation program for causing an information processing device to function as a payroll calculation means for performing three-stage calculation, The information processing device is capable of accessing tally definition data that uses flags to manage attributes of monetary items to be tallied for each attribute of a tally result, and that includes, as attributes of the tally result, at least one attribute of total pay, total tax amount, total remuneration, and total wage amount, and overtime base wage, and that includes, as attributes of monetary items, basic salary, position allowance, adjustment allowance obtained in a first stage calculation, and adjustment allowance obtained in a first stage or second stage calculation; The adjustment allowance is an attribute of the amount paid to a public servant on secondment by a company accepting the public servant as a seconded employee, and is defined by the formula "(social insurance premiums + labor insurance premiums - mutual aid amount) x a specified rate." The salary calculation means (1) in a first stage of calculation, executes a calculation based on required data for the attributes of each calculation result in accordance with the calculation definition data while the adjustment allowance has not been calculated, and then calculates the adjustment allowance based on the required data to provisionally determine the amount; (2) in a second stage of calculation, executes a calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the at least one attribute in accordance with the calculation definition data, and then calculates the adjustment allowance based on the required data to finalize the amount; (3) in a third stage of calculation, executes a calculation based on required data including the provisional adjustment allowance obtained in the first stage of calculation for the overtime base wage in accordance with the calculation definition data, and executes a calculation based on required data including the finalized adjustment allowance obtained in the second stage of calculation for the at least one attribute in accordance with the calculation definition data; A payroll program that features:

Images