FI和HR集成自动记账-薪酬计提与发放过账-OBYE/OBYG/PE03/OH02

心已赠人 2023-01-04 10:23 220阅读 0赞

### 文章目录 ###

*  一、薪酬计提和发放过账
 *   *  1.1 薪酬计提与发放过账的科目设置和账务处理
 *  二、业务配置
 *   *  2.1 员工组或科目修改-PE01/PE02/PE03
     *  2.2 象征性科目或工资项评估分组-OH02
     *  2.3 薪酬计提-OBYE
     *  2.4 薪酬发放-OBYG
     *   *  2.4.1 代扣代缴
     *  2.5 薪酬发放：银行转账工资项配置-OBYG
 *  三、业务实操
 *   *  3.1 薪酬计提
     *  3.2 薪酬发放

# 一、薪酬计提和发放过账 #

SAP中HR模块的薪酬计提和发放过账与财务总账实时集成。自动将职工工资、福利、个税等计入财务总账的应付职工薪酬、主营业务成本-人工成本的科目。

## 1.1 薪酬计提与发放过账的科目设置和账务处理 ##

详情参考如下连接：  
[SAP应付职工薪酬(基本工资、五险一金、个税等)的相关账务处理(计提、发放、实际缴纳社保等)][SAP]

# 二、业务配置 #

**员工组：即科目修改，科目确定的员工分组用于集合用相同的方法处理其工资项来过帐的员工。**  
如：合同工和劳务工所产生的费用过账到财务会计中的不同科目。  
**象征性科目：即工资项评估分组，用来分组工资项，以用于过帐的同样方式来处理工资项。**  
如：基本岗位工资和单位缴纳社医保等所产生的费用过账到财务会计中的不同科目。

【**总结**】象征性科目和员工组共同确定人工所产生的费用过账到财务会计中的科目。

## 2.1 员工组或科目修改-PE01/PE02/PE03 ##

创建或修改特征  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center]  
三级架构：人事范围->员工组->科目修改  
即：员工分配了人事范围和员工组之后，便确定了“科目修改”  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 1]  
示例：  
人事范围 = 8400  
员工组 = 1 (不等于6)  
可以推算出：科目修改 = “ZZ1”

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 2]

## 2.2 象征性科目或工资项评估分组-OH02 ##

T-CODE: OH02  
或  
路径：IMG->工资核算->工资核算：中国->用于将工资核算结果过账到会计核算的报表->HR系统中的活动->维护工资类型->定义工资项的过账特征  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 3]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 4]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 5]  
选定任一工资项，点击“过账工资项”  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 6]  
AATyp字段详情  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 7]

*  象征性科目或工资项评估分组即符号科目分配
 *  AATyp = C (Cost) 对应薪酬计提科目 （2.3 薪酬计提-OBYE）HRC
 *  AATyp = F(Finance) 对应薪酬发放科目 （2.4 薪酬发放-OBYG）HRF

## 2.3 薪酬计提-OBYE ##

薪酬计提时象征性科目对应工资项中AATyp = C (Cost)的符号科目分配  
T-CODE: OBYE

人工成本-社会保险-基本养老保险  
象征性科目 = C101 (AATyp = C)  
员工组 = ZZ1  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 8]

应付职工薪酬-应付社会保险-基本养老保险  
象征性科目 = C503 (AATyp = C)  
员工组 = ZZ1  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 9]  
其他工资项对应符号科目分配查找方法相同

## 2.4 薪酬发放-OBYG ##

薪酬发放时象征性科目对应工资项中AATyp = F(Finance) 的符号科目分配  
T-CODE: OBYG

应付职工薪酬-应付社会保险-基本养老保险  
象征性科目 = F318 (AATyp = F)  
员工组 = ZZ1  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 10]  
基本养老保险单位  
象征性科目 = F319 (AATyp = F)  
员工组 = ZZ1  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 11]  
其他工资项对应符号科目分配查找方法相同

### 2.4.1 代扣代缴 ###

代扣代缴：薪酬发放时，单位会把职工应缴纳养老保险、医疗保险、失业保险、住房公积金及个税部分从应付工资中代扣，统一由单位代缴。  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 12]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 13]

## 2.5 薪酬发放：银行转账工资项配置-OBYG ##

**固定工资项：/559**  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 14]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 15]

# 三、业务实操 #

T-CODE: PC00\_M99\_CIPE / PCP0 薪酬计提与发放过账

如何查询计提和发放过账日志，  
参看如下链接：  
[查询SAP HR薪资j计提和发放过账的HR 凭证及其对应的FI凭证-PCP0 / PC00\_M99\_CIPE][SAP HR_j_HR _FI_-PCP0 _ PC00_M99_CIPE]

![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 16]

## 3.1 薪酬计提 ##

【**会计分录特点**】应付职工薪酬科目和主营业务成本-人工成本科目呈现一一对应的特点  
计提会计分录如下：  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 17]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 18]

## 3.2 薪酬发放 ##

薪酬发放主要包括：支付员工工资、代扣代缴3险一金和个税以及其他附加保险等。  
发放会计分录如下  
![在这里插入图片描述][20210109164854777.png]  
![在这里插入图片描述][watermark_type_ZmFuZ3poZW5naGVpdGk_shadow_10_text_aHR0cHM6Ly9ibG9nLmNzZG4ubmV0L3dhbmdsZWk4ODA1MjY_size_16_color_FFFFFF_t_70_pic_center 19]  
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[SAP]: https://blog.csdn.net/wangjolly/article/details/112320711
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[SAP HR_j_HR _FI_-PCP0 _ PC00_M99_CIPE]: https://blog.csdn.net/wangjolly/article/details/112340294
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