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On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (payroll items/social insurance rules/individual income tax rules/payment date).
/payroll-master — Payroll Accounting Management Main Process
Complete Payroll Management Process
Step 1：月度薪资核算（每月 [X] 日前完成）
→ 执行 payroll-calculation
→ 考勤数据 → 应发 → 扣款 → 实发
Step 2：社保公积金审核（与薪资同步）
→ 执行 social-insurance-review
→ 增减员 → 基数 → 扣款 → 申报
Step 3: Individual Income Tax Withholding Review (synchronized with payroll) → Execute tax-withholding-review → Taxable income → Deductions → Tax rate → Filing
Step 4: Payroll Approval → Payroll details → HR approval → Finance approval
Step 5: Payment and Filing → Bank payroll disbursement → Social insurance and housing fund contribution → Individual income tax filing → Receipt verification
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## 第一步：薪资核算
**执行 Skill：** `payroll-calculation`
□ Execution status: [Success/Failure/Partial success]
□ Total gross pay: [XXX yuan] □ Total deductions: [XXX yuan] □ Total net pay: [XXX yuan]
□ Attendance anomalies: [✅ None / ⚠️ X items] □ Gross pay anomalies: [✅ None / ⚠️ X items] □ Deduction anomalies: [✅ None / ⚠️ X items requiring correction]
□ Supplementary payment/recovery: [±XXX yuan]
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## 第二步：社保公积金审核
**执行 Skill：** `social-insurance-review`
□ Execution status: [Success/Failure/Partial success]
□ Active insured: [X] people □ Added this month: [X] people □ Removed this month: [X] people
□ Compliance: [✅ Fully compliant / ⚠️ X people anomalous]
□ Deduction accuracy: [✅ Correct / ⚠️ Discrepancy of XXX yuan] □ Filing deadline: [YYYY-MM-DD] □ Filing amount: [XXX yuan]
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## 第三步：个税审核
**执行 Skill：** `tax-withholding-review`
□ Execution status: [Success/Failure/Partial success]
□ Number of taxpayers: [X] people □ Tax payable: [XXX yuan]
□ Accuracy: [✅ Correct / ⚠️ Discrepancy of XXX yuan]
□ Items requiring correction: [✅ None / ⚠️ X items pending correction] □ Filing deadline: [YYYY-MM-DD] □ Filing amount: [XXX yuan]
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## 第四步：综合风险评估
**跨维度综合分析：**
Overall compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
Payroll risk: □ Gross pay/deductions/net pay: [✅ Accurate / ⚠️ Discrepancy exists] □ Attendance processing: [✅ Compliant / ⚠️ X items pending processing]
Social insurance risk: □ Addition/removal compliance: [✅ Compliant / ⚠️ X people anomalous] □ Base accuracy: [✅ Correct / ⚠️ X people over limit] □ Filing timeliness: [✅ Timely / ⚠️ Due soon]
Individual income tax risk: □ Tax calculation accuracy: [✅ Correct / ⚠️ X people require correction] □ Filing timeliness: [✅ Timely / ⚠️ Due soon]
Comprehensive diagnosis: □ 🔴 High-risk items: [Description] — Must be handled immediately □ ⚠️ Medium-risk items: [Description] — Must be followed up
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## 第五步：生成薪资管理综合报告
═══════════════════════════════════════ Payroll Accounting Management Report Reporting period: [YYYY-MM] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
【Core Conclusions】
Overall compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Payroll accounting: [One-sentence summary] □ Social insurance compliance: [One-sentence summary] □ Individual income tax compliance: [One-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【I. Payroll Accounting Overview】
□ Active employees: [X] person(s) □ Gross salary payable: [XXX yuan] □ Social insurance and housing fund personal deduction: [XXX yuan] □ Individual income tax deduction: [XXX yuan] □ Other deductions: [XXX yuan] □ Total net salary paid: [XXX yuan]
□ Average gross salary per person: [XXX yuan] □ Average net salary per person: [XXX yuan]
[II. Salary Item Composition]
□ Basic salary: [XXX yuan] ([X%]) □ Position salary: [XXX yuan] ([X%]) □ Performance salary: [XXX yuan] ([X%]) □ Overtime pay: [XXX yuan] ([X%]) □ Allowance: [XXX yuan] ([X%]) □ Other: [XXX yuan] ([X%])
[III. Social Insurance and Housing Fund Overview]
□ Active insured: [X] person(s) □ Added this month: [X] person(s) □ Reduced this month: [X] person(s)
□ Total personal deduction: [XXX yuan] □ Total company portion: [XXX yuan] □ Total declared and paid: [XXX yuan]
□ Compliance: [✅ Fully compliant / ⚠️ X person(s) pending]
[IV. Individual Income Tax Overview]
□ Number of taxpayers: [X] person(s) □ Total taxable income: [XXX yuan] □ Special additional deductions: [XXX yuan] □ Tax amount payable: [XXX yuan]
□ Accuracy: [✅ Correct / ⚠️ X item(s) pending correction]
[V. Payment Arrangement]
□ Payment date: [YYYY-MM-DD] □ Number of paid persons: [X] person(s) □ Amount paid: [XXX yuan]
□ Social insurance and housing fund declaration: [YYYY-MM-DD] — [XXX yuan] □ Individual income tax declaration: [YYYY-MM-DD] — [XXX yuan]
[VI. Pending Matters]
□ High priority: □ [To-do A] — Responsible person [X] — Completion date [YYYY-MM-DD] □ [To-do B] — Responsible person [X] — Completion date [YYYY-MM-DD]
□ Medium priority: □ [To-do C] — Responsible person [X] — Completion date [YYYY-MM-DD]
[VII. Risk Assessment]
□ Salary accuracy risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Social insurance compliance risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Individual income tax compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Overall compliance risk: [✅ Low / ⚠️ Medium / 🔴 High]
═══════════════════════════════════════ Prepared by: [Payroll Specialist] Reviewed by: [HR Manager] Approved by: [HR Director/CFO — based on variance amount] ═══════════════════════════════════════
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## 升级触发条件
- 薪资差异 > [X] 元须 HR 总监审批
- 社保合规异常 > [X] 人须 HR 总监审批
- 个税须更正 > [X] 人须 CFO 审批
- 整体合规风险 = 🔴 高
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*Finance Skills — payroll-master atomic skill*