Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (payroll items/social insurance and housing fund/individual income tax rules).
/payroll-calculation — Monthly payroll calculation
Examples
→ Example: The user says "an employee resigned this month, help us calculate the severance compensation", and the system should invoke this skill to calculate the severance compensation.
→ Example: The user says "help us review whether this month's salary calculation is correct; there are several overtime pay anomalies", and the system should invoke this skill to review the accuracy of the salary calculation.
→ Example: The user says "the sales team has commission adjustments this month, help me recalculate", and the system should invoke this skill to perform sales commission recalculation.
Step 1: Obtain payroll calculation data
Obtain payroll data from [PAYROLL] and attendance data from [HR]:
□ 薪资期间：[YYYY年MM月]
□ 在职员工：[X] 人
□ 薪资应发合计：[XXX元]
□ 扣款合计：[XXX元]
□ 实发合计：[XXX元]
Step 2: Attendance data reconciliation
Obtain attendance anomalies from [HR] and verify payroll deductions:
□ 加班时数：[X] 小时 — 应发加班费 [XXX元]
□ 事假天数：[X] 天 — 应扣 [XXX元]
□ 病假天数：[X] 天 — 应扣 [XXX元]
□ 迟到早退：[X] 次 — 应扣 [XXX元]
□ 旷工：[X] 天 — 应扣 [XXX元]
□ 考勤扣款合计：[XXX元]
□ 系统扣款合计：[XXX元]
□ 差异：[±XXX元]
□ 差异原因：[...]
□ 考勤异常人员：[X] 人
□ 须核查：[✅ 已核查 / ⚠️ 待核查]
Step 3: Gross pay verification
Verify gross pay items:
□ 应发工资合计：[XXX元]
□ 主要应发项目核查：
□ 基本工资：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 岗位工资：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 绩效工资：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 加班费：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 补贴：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 异常应发项：[X] 项
□ 异常金额：[XXX元]
□ 异常人员：[X] 人
Step 4: Deduction verification
Verify each deduction:
□ 扣款合计：[XXX元]
□ 社保公积金个人扣款：
□ 养老保险：[XXX元] — [✅ 正确 / ⚠️ 错误]
□ 医疗保险：[XXX元] — [✅ 正确 / ⚠️ 错误]
□ 失业保险：[XXX元] — [✅ 正确 / ⚠️ 错误]
□ 住房公积金：[XXX元] — [✅ 正确 / ⚠️ 错误]
□ 个税扣款：[XXX元] — [✅ 正确 / ⚠️ 需重算]
□ 其他扣款：[XXX元] — [✅ 正常 / ⚠️ 需确认]
□ 扣款异常：[X] 项
□ 异常人员：[X] 人
Step 5: Generate payroll calculation report
═══════════════════════════════════════
薪资核算报告
薪资期间：[YYYY年MM月]
报告日期：[YYYY-MM-DD]
═══════════════════════════════════════
【一、薪资核算概览】
□ 在职员工：[X] 人
□ 应发工资合计：[XXX元]
□ 扣款合计：[XXX元]
□ 实发工资合计：[XXX元]
□ 人均应发：[XXX元]
□ 人均实发：[XXX元]
【二、应发项目构成】
| 项目 | 金额 | 占比 |
|------|------|------|
基本工资 | [XXX元] | [X%]
岗位工资 | [XXX元] | [X%]
绩效工资 | [XXX元] | [X%]
加班费 | [XXX元] | [X%]
补贴 | [XXX元] | [X%]
其他 | [XXX元] | [X%]
**合计** | **[XXX元]** | **100%**
【三、扣款构成】
| 项目 | 金额 | 占比 |
|------|------|------|
养老保险 | [XXX元] | [X%]
医疗保险 | [XXX元] | [X%]
失业保险 | [XXX元] | [X%]
住房公积金 | [XXX元] | [X%]
个人所得税 | [XXX元] | [X%]
其他扣款 | [XXX元] | [X%]
**合计** | **[XXX元]** | **100%**
【四、考勤核对】
□ 考勤正常：[X] 人
□ 考勤异常：[X] 人
□ 异常类型：
□ 加班未计：[X] 人 — 金额 [XXX元]
□ 请假扣款错误：[X] 人 — 金额 [XXX元]
□ 旷工未扣：[X] 人 — 金额 [XXX元]
□ 考勤核对结果：[✅ 通过 / ⚠️ 存在差异]
【五、异常项处理】
□ 异常应发项：[X] 项 — 金额 [XXX元]
□ 异常扣款项：[X] 项 — 金额 [XXX元]
□ 须更正：[✅ 已更正 / ⚠️ 待更正]
□ 主要异常：
□ [员工A]：[异常描述] — 金额 [XXX元] — 处理 [补发/扣回]
□ [员工B]：[异常描述] — 金额 [XXX元] — 处理 [补发/扣回]
【六、薪资发放安排】
□ 发放日期：[YYYY-MM-DD]
□ 发放人数：[X] 人
□ 发放金额：[XXX元]
□ 代发银行：[银行名称]
□ 代发手续费：[X] 元
【七、待处理事项】
□ 须核查项：[X] 项
□ 须更正项：[X] 项
□ 须跟进项：[X] 项
═══════════════════════════════════════
置信度：[✅ 高 / ⚠️ 中 / 🔴 低]
数据来源：[PAYROLL] / [HR]
═══════════════════════════════════════
Escalation trigger conditions
- Payroll difference > [X] yuan requires HR manager approval
- Anomalous personnel > [X] persons requires HR director approval
- Amount to be back-paid/recovered > [X] yuan requires CFO approval
Finance Skills — payroll-calculation atomic skill