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  홈 > 엑셀자동화기술 > 엑셀자동화 기술방법    

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일용근로자 잡급대장 만들기 (Hit: 9,304) 확대축소   인쇄  
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 잡급대장(연습용).xls
 잡급대장(완성).xls
일용근로자는 근로의 대가를 일당급, 시간급, 성과급 등으로 계산하여 받는 근로자로 동일한 고용주에서 3개월 이상 계속 고용되지 않아야 합니다. 일용근로자가 받는 급여를 잡급이라고 하는데 일반 근로자와 달리 일 급여액이 8만원 이하일 경우에는 원천징수 즉, 세금을 공제하지 않는다는 특징이 있습니다. 여기서는 근무기간을 정해 각 일자별로 근무현황을 기록하고 근무일수와 일급여에 따라 급여와 세액 등을 자동으로 계산하는 일용근로자 잡급대장을 만듭니다. 업무에 바로 사용할 수 있는 완성 파일과 연습해 볼 수 있는 연습용 파일을 제공합니다.

연습용 파일과 완성 파일, 모든 내용은 [유료회원]에게 제공됩니다.

Style0 style="MARGIN-LEFT: 15pt; TEXT-INDENT: -15pt"> 

⑤ [V8]셀에 =IF(V7=0,0,ROUNDDOWN(V7*10%,-1))을 입력해서 주민세를 계산한다. 주민세는 [V7]셀의 갑근세가 0일 때는 0, 그렇지 않은 경우 갑근세(V7)의 10%로 계산한 값을 원 단위를 절사하고 구한다.

⑥ [V7:V8]을 블록으로 지정하고 [V56]셀까지 채우기 핸들을 드래그하여 수식을 복사한다.

    

   갑근세와 주민세를 계산한다.
 

⑦ [W7]셀에 =U7-V7-V8을 입력해서 지급액을 계산한다. 지급액은 급여총액에서 세액(갑근세와 주민세)을 뺀 값으로 구한다.

⑧ [W7]셀의 채우기 핸들을 [W55]셀까지 드래그해서 수식을 복사한다.

    

   급여총액에서 세액을 뺀 값으로 지급액을 계산한다.


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