本书是一本薪酬实务工具书，由资深HRD 手把手教你做薪酬的操作与设计。全
书共22 章，首先介绍了薪资操作的过程，从工资条的科目讲起，为薪酬专员介绍了
制作工资需要掌握的技能、工资发放过程中的疑难问题以及如何处理调薪等内容，涉
及很多实用的Excel 计算公式；然后介绍了薪酬体系设计，为薪酬主管介绍了薪点制
的设计过程、职位分析与岗位评估的操作过程；最后介绍分类薪酬方案的设计与操作
案例，包括：年薪制、奖金提成制、计件制、项目奖金制、项目补贴、股权期权、工
资总额与业绩挂构、企业年金、职能部门绩效工资、薪酬调查、互联网公司薪等薪级
表以及互联网公司股权案例等内容。
全书架构合理，逻辑性强，讲解通俗易懂，以表析文，案例丰富，注重案例原创
性、与时俱进，行文可读性强。本书可作为薪酬专员、薪酬主管、HR、企业高管、
MBA、本科生等的参考用书。

一、本书的源起
薪酬管理，在 HR 的工作中是一个比较特殊的模块，可大可小。
往小了说，就是做工资、发工资而已；往大了说，年终奖、绩效工资、提成、
年薪、股权激励等，不仅使HR 经理绞尽脑汁，而且公司高管、老板都要过问，甚
至头疼，有时不得不请咨询公司出手相助。薪资分配不均衡，导致员工流动量大，
或者公司上市以后高管为了早日实现套现纷纷辞职，影响公司经营业绩或股价波
动，已不鲜见。
公司规模小的时候，经营先于管理，人力资源管理也如此，包括薪资，简单
可操作是最主要的做法。当公司规模扩大到几百甚至几千人的时候，就会出现公
平与否的问题。员工对外比薪资水平；对内比纵向职务层级、横向部门、职位之
间的差别，或者叫攀比。原先适用的简单模型，被迫打上各种补丁，或者要做薪
酬体系修订或重新设计。
每个公司，尤其是多元化的集团公司，部门多、复杂，子公司、事业部、一
级部门、分公司、大区等不一而足。大一统的薪酬体系开始不适用了，随之，分
类的薪酬方案设计就出现了。
以上各种情况，对负责薪资的HR 来说，薪酬体系的设计也就成了一项必备的
技能。职等职级表、薪资曲线、等差、级差、P25 等行业术语，背后的逻辑思路框
架，以及更多的Excel 技巧，就需要熟练掌握。
有些薪酬话题，属于老生常谈。对熟手来说，会者不难；对新手来说，却是
需要不断学习的过程，难者不会。
另外一些薪酬的话题却是新形势催生的，比如拟上市公司催生了薪酬“规范”，
2008 年新《中华人民共和国劳动合同法》的实施力度加大，催生了离职、加班、
年休假等的计算的政策依据和合法性的反复权衡，与外贸业务相关的体系审核等
频繁又琐碎，工作量大，催生了规避与整改的左右为难。
薪资与人事、绩效模块的关系交叉在一起，不分彼此，你中有我，我中有你。
2
人力资源总监教你做薪酬
不管是工作中的需求，还是HR 自身面临的职业规划，都需要熟练掌握薪酬的操作
与设计。
本书主要是指导在薪资、人事、绩效模块摸索的新手来掌握薪资操作过程与
设计的技巧，指导有3~5 年工作经验的熟手拓展领域，触类旁通，将薪酬的设计
作为一门手艺，学精学透，为自己的职业技能再增添一个筹码。
二、本书结构
本书共分为四篇，分别是第一篇（第一章~第四章）薪资操作，主要包括薪资
发放的过程、技巧以及薪资计算的依据，公司内部的薪酬制度、人事制度，外部
的劳动政策法规等。第二篇（第五章~第八章）薪酬体系设计，包括薪酬体系的建
立与修订、薪点制、职位分析与岗位评估。第三篇（第九章～第十八章）薪酬方
案设计，包括年薪制、计件工资、销售奖、项目奖、补贴项目设计、股权设计、
工资总额与业绩挂钩、企业年金设计等58 个真实案例。第四篇（第十九章~第二
十二章）薪酬高级专题。主要是拟上市公司的薪酬“规范”，32 个体系审核的薪酬
案例。
三、读者对象
本书适合从事薪资、人事、绩效模块的人力资源专员、主管学以致用，也可
供人力资源部经理、绩效主管、部门经理等参考，或对薪酬感兴趣的其他行业的
读者了解。
本书张巧兰参与并编写了第二、三章的内容，并对Excel 计算公式设置进行了
复核。
张明辉
2018 年3 月
杭州

第一篇 薪资操作
第一章 读懂工资条的科目·························································································1
1.1 一级科目和二级科目····································································································2
1.2 二级工资科目的计算····································································································2
1.2.1 基本工资的计算·································································································3
1.2.2 代扣代缴的计算·································································································4
1.3 税后工资、人工成本····································································································6
1.4 月收入、年收入的计算口径························································································7
1.5 工资条涉及的《中华人民共和国劳动合同法》提示···············································7
第二章做工资的基本功·····························································································9
2.1 设计一套Excel月工资表···························································································10
2.2 设置Excel计算公式···································································································12
2.3 录入数据·······················································································································14
2.4 检查数据·······················································································································15
2.5 审核、审批···················································································································15
2.5.1 HR经理审核的内容························································································15
2.5.2 领导审批···········································································································16
2.5.3 后续发放：财务和银行··················································································16
2.6 薪酬专员须知···············································································································16
2.6.1 个人所得税的计算···························································································16
2.6.2 经济补偿金的个人所得税计算······································································17
2.6.3 社会保险、住房公积金代扣代缴的计算······················································19
2.6.4 年终奖的合理避税···························································································21
2.6.5 薪资计算的依据·······························································································23
2.6.6 最低工资标准···································································································24
2.6.7 工时的规定·······································································································24
2.6.8 加班工资的计算·······························································································25
2.6.9 员工离职经济补偿金、赔偿金的计算··························································26
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人力资源总监教你做薪酬
2.7 劳动年报申报···············································································································27
2.8 人工成本统计···············································································································29
2.9 Excel特殊函数举例····································································································30
2.9.1 IF函数的运用及技巧······················································································30
2.9.2 多重IF条件函数的运用及技巧·····································································32
2.9.3 SUMIF条件函数的运用及技巧·····································································36
第三章工资发放过程中的疑难问题········································································38
3.1 发放延误和差错是怎么造成的··················································································39
3.2 薪资发放错误如何纠正······························································································39
3.3 体系审核时被要求整改的原因··················································································40
3.4 因薪资发生劳动纠纷的原因······················································································41
3.5 工资保密能否做到·······································································································41
3.6 怎样计算竞业限制的薪资··························································································41
3.7 怎样支付保密协议的薪资··························································································42
3.8 怎样计算专项培训协议违约的薪资··········································································42
3.9 怎么规避发生劳动纠纷而公司无法举证的情况······················································43
3.10 怎么减少员工咨询工资问题占用薪酬专员很多精力的情况·······························43
3.11 如何运用好职工代表大会或工会，确保合法························································44
3.12 规范与不规范操作的利弊权衡················································································44
第四章调薪处理······································································································45
4.1 平时的调薪···················································································································46
案例：某民营上市公司薪等和薪级的调整·······································································46
4.2 年度集中的调薪···········································································································48
案例1：某民营股份公司主管岗位的调薪思路································································48
案例2：某民营股份公司年度全员调薪思路····································································51
案例3：调薪沟通通知········································································································53
案例4：年度调薪结果通报································································································53
案例5：某民营股份公司年度调薪项目说明····································································54
案例6：各部门的调薪沟通反馈汇总················································································55
第二篇薪酬体系设计
第五章 设计一套公司薪酬体系——薪点制·····························································57
5.1 如何建立公司薪酬体系（薪点制）··········································································58
目录
3
5.2 职等职级表···················································································································58
5.3 薪酬曲线·······················································································································60
5.4 薪点值和测算···············································································································61
5.5 薪资比例·······················································································································64
5.6 薪资结构·······················································································································65
5.7 地区差异系数···············································································································66
5.8 年度调薪·······················································································································66
5.9 薪等薪级表设计案例··································································································67
第六章薪资配套操作1——职位分析·····································································74
6.1 审视职位说明书——从薪酬角度··············································································75
6.2 职位说明书模板的选取和分析··················································································76
6.3 职位分析的常用方法：问卷+访谈············································································77
6.4 组织培训——职位分析的各种技巧··········································································80
6.5 实际操作过程中的注意事项······················································································82
6.6 审核辅导·······················································································································83
6.7 定稿·······························································································································84
6.8 职位分析的项目进度表······························································································84
第七章薪资配套操作2——岗位评估·····································································86
7.1 岗位评估模型选取·······································································································87
7.2 设计岗位评估统计表··································································································90
7.3 评委打分·······················································································································90
7.4 分数处理——每个职位评委打分的平均分······························································92
7.5 分数处理——熟悉、陌生评委的分数加权处理·····················································95
7.6 分数处理——得分结合权重的加权处理··································································97
7.7 确定分类依据···············································································································99
7.8 排序和分类···················································································································99
7.9 岗位评估结果报告——主管岗位··········································································· 101
7.9.1 A类主管········································································································ 101
7.9.2 B类主管········································································································ 101
7.9.3 C类主管········································································································ 102
7.10 测试结果与调薪方案的修正················································································· 102
第八章薪酬制度的撰写与案例·············································································104
8.1 薪酬制度的撰写技巧······························································································· 105
8.2 《中华人民共和国劳动合同法》对薪酬制度的要求·········································· 105
4
人力资源总监教你做薪酬
8.3 薪酬制度的变化········································································································ 106
案例：某房地产集团配套子公司薪资福利制度···························································· 106
第三篇薪酬方案设计
第九章 分类薪酬方案设计的思路·········································································· 116
9.1 年薪制方案设计·········································································································117
9.2 奖金提成制方案设计································································································118
9.3 计件制方案设计········································································································ 123
9.3.1 计件工资的方案···························································································· 123
9.3.2 计件工资的计算公式：单价、产量··························································· 124
9.3.3 计件工资的考核···························································································· 125
9.4 项目制方案设计········································································································ 125
9.4.1 项目立项········································································································ 125
9.4.2 项目阶段的划分···························································································· 125
9.4.3 项目分类········································································································ 126
9.4.4 启动会············································································································ 126
9.4.5 实际进展········································································································ 126
9.4.6 与奖励挂钩···································································································· 126
9.4.7 实施效果········································································································ 127
9.5 年终奖制方案设计···································································································· 128
9.5.1 对员工适用性的考虑··················································································· 128
9.5.2 对发放时间的考虑························································································ 129
9.5.3 对方案可行性的考虑··················································································· 129
9.6 项目补贴设计············································································································ 132
9.7 股权期权···················································································································· 133
9.8 工资总额与业绩挂钩设计······················································································· 133
9.9 企业年金···················································································································· 134
9.10 职能部门的考核奖金····························································································· 135
第十章年薪制方案操作实例·················································································138
案例1：某民营上市公司年薪制方案············································································· 139
附件1：《薪等职位对应表——年薪制》······················································· 144
附件2：《年薪矩阵表》···················································································· 144
案例2：某民营集团子公司经营班子年薪制方案························································ 145
案例3：某民营集团销售公司班子成员年薪制方案···················································· 147
目录
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第十一章 销售奖金提成制方案操作实例······························································149
案例1：投资回报率ROI——独立核算销售公司的奖金考核方案···························· 150
案例2：工程技术公司销售奖金提成方案····································································· 152
案例3：跨年度连续业务（合同能源管理）的销售提成方案···································· 156
案例4：锂电池公司销售奖金方案（非提成）····························································· 159
第十二章计件工资方案设计操作实例··································································164
案例1：生产部技工计件工资现状分析报告································································· 165
案例2：家纺公司计件制工资问题分析报告（人力资源部内部咨询项目）············ 166
案例3：某开发区内企业工人薪资调研报告································································· 173
案例4：锂电池A工厂生产员工计时计件工资发放办法··········································· 178
案例5：月工时达成率与标准产出工时········································································· 181
案例6：电池工厂计件工资分配与考核实施细则························································ 182
案例7：锂电池工厂计件工资核定················································································· 185
案例8：锂电池B工厂计件、计时工资分配实施细则················································ 186
第十三章项目奖金制设计操作实例······································································189
案例1：技术中心的摸底调查——3家企业项目奖励的模式····································· 190
案例2：控制器促销项目奖励方案················································································· 190
案例3：某电信运营商分公司业务促销项目奖励方案（含测算）···························· 191
案例4：研发项目奖励分类细则····················································································· 194
案例5：软件公司的项目提成方案（技术部）····························································· 196
案例6：软件公司的项目提成方案（销售一部）························································ 197
案例7：工程技术公司的项目奖金方案设计与调整变化（费用包干）···················· 200
案例8：工程项目图纸差错和进度延误考核奖罚························································ 202
案例9：生产部项目考核奖励办法················································································· 204
第十四章年终奖方案设计·····················································································207
案例1：年终奖方案（业绩矩阵）················································································· 208
案例2：某民营公司20××年度的年终奖发放方案······················································· 208
案例3：某民营公司年终奖发放办法············································································· 210
案例4：年终奖金与年休假测算方案··············································································211
案例5：年终奖预发的操作说明····················································································· 212
案例6：生产部年终奖发放办法····················································································· 213
6
人力资源总监教你做薪酬
第十五章 补贴项目操作实例·················································································215
案例1：某集团公司通信费用补贴规定········································································· 216
案例2：某科技公司津贴规定························································································· 217
案例3：某民营企业工龄工资补贴················································································· 218
案例4：某集团交通费补贴规定····················································································· 218
案例5：某上市公司关于独立董事津贴发放办法的报告············································ 219
案例6：海外派驻工程师的补贴····················································································· 220
案例7：某科技公司工程技术人员的出差补贴规定···················································· 220
第十六章股权期权操作实例·················································································222
案例1：股权激励，从有效到失效，与等待时间有关················································ 223
案例2：原始股的市值预判与实际套现差距································································· 223
案例3：市值与套现及套现后的攀比心理····································································· 224
案例4：不给原始股的隐患····························································································· 225
案例5：拟上市公司股权激励方案设计········································································· 225
案例6：拟上市公司股权委托代持合同模板································································· 227
案例7：股份自愿锁定承诺书························································································· 229
案例8：游族网络股票期权激励计划············································································· 230
16.8.1 激励对象的范围及分配情况······························································· 230
16.8.2 授予的股票期权数量··········································································· 230
16.8.3 股票期权的有效期、授予日及授予后相关时间安排······················ 231
16.8.4 股票期权行权价格··············································································· 231
16.8.5 授予与行权条件··················································································· 232
案例9：吉比特限制性股票激励计划············································································· 233
16.9.1 激励对象的范围··················································································· 233
16.9.2 限制性股票的来源、数量和分配······················································ 233
16.9.3 激励计划的有效期、授予日、限售期、解除限售期和禁售期····· 234
16.9.4 限制性股票授予价格··········································································· 236
16.9.5 限制性股票的授予与解除限售条件·················································· 236
16.9.6 限制性股票的回购注销······································································· 237
案例10：电魂网络员工持股计划··················································································· 237
16.10.1 参加对象及确定标准········································································· 238
16.10.2 资金来源、股票来源········································································· 238
16.10.3 锁定期和存续期················································································· 238
16.10.4 融资参与方式····················································································· 239
16.10.5 持有人会议、管理委员会、管理模式············································ 239
目录
7
16.10.6 持有人股份权益的处置方法····························································· 239
第十七章企业年金方案操作·················································································240
17.1 设置企业年金的顶层考虑····················································································· 241
17.2 企业年金为何难推行····························································································· 242
17.3 企业年金方案设计如何入手················································································· 243
第四篇薪酬高级专题
第十八章 薪酬测算技巧························································································246
案例1：年收入的测算····································································································· 247
案例2：计件工资质量+成本系数考核的测算······························································ 250
案例3：子公司薪等薪级表的审核················································································· 252
案例4：销售业务盈亏平衡测算····················································································· 255
案例5：公司重组时的职位薪酬统一方案测算····························································· 259
案例6：计件工资项目测算思路····················································································· 260
案例7：工序系数的测算································································································· 263
小结····································································································································· 265
第十九章薪酬预算编制与人工成本控制······························································267
19.1 薪酬预算模板·········································································································· 268
19.1.1 公司年度薪酬预算表模板······································································· 268
19.1.2 部门年度薪酬预算表··············································································· 272
19.2.3 薪酬预算报告···························································································· 275
案例：省公司人员薪酬福利预算说明············································································ 275
19.2 人工成本统计模板·································································································· 276
19.2.1 人工成本统计表模板··············································································· 276
19.2.2 人工成本的方案、统计、规则、测算、下达通知······························ 277
案例1：分公司工资总额控制方案················································································· 277
案例2：省公司人工成本统计························································································· 279
案例3：下达各市分公司人工成本的通知····································································· 284
案例4：分公司人工成本测算报告················································································· 286
案例5：人工成本和人员预算制订规则········································································· 288
案例6：公司重组阶段的人工成本测算········································································· 290
第二十章拟上市公司的薪酬规范··········································································294
案例1：股份公司上市过程中人力资源调整方案························································ 295
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人力资源总监教你做薪酬
案例2：某国企上市前尽职调查（薪资部分）····························································· 297
案例3：某民营公司上市前计件工资中加班工资、年休假补偿的调整方案·········· 299
案例4：关于参加农民工医保、双低养老保险情况的报告········································ 300
案例5：公司上市前住房公积金现状摸底····································································· 301
案例6：拟上市公司销售中心公积金缴纳政策调整···················································· 302
案例7：公司上市前公积金激励政策调整方案····························································· 303
案例8：公司上市前人力资源部对公积金政策调整分析报告···································· 304
案例9：拟上市公司子公司本年度社会保险调整方案················································ 305
案例10：拟上市公司劳动合同补充协议、劳动合同解除协议·································· 306
案例11：公司上市前员工要求支付加班工资的处理报告·········································· 307
案例12：公司上市前年终奖与年休假测算··································································· 308
案例13：拟上市公司人力资源部对年休假问题的批复·············································· 309
案例14：拟上市公司未休年休假的补偿及奖励规定···················································311
附件：员工年休假及未休假补偿确认书········································································ 312
第二十一章体系审核对薪酬操作的要求······························································313
21.1 供应商审核检查表的解读····················································································· 314
21.2 外企厂验审核结果（不符合项）的解读····························································· 315
21.3 社会责任体系SA8000审核对薪资相关模块的要求········································· 315
21.4 整改措施·················································································································· 317
案例1：考勤和工作时间调整的整改报告····································································· 319
案例2：办事处检验员、仓保员薪资发放调整····························································· 320
案例3：加班时间的控制································································································· 320
案例4：计件工资工时定额整改的争论········································································· 321
第二十二章薪酬调查····························································································323
22.1 Excel的制图方法··································································································· 324
22.1.1 薪等架构图的制作··················································································· 325
22.1.2 薪酬曲线图的制作··················································································· 332
22.1.3 薪酬结构图的制作··················································································· 337
22.1.4 薪酬结构层次与薪酬曲线分析的结合··················································· 339
22.2 一张样表（表式的不同）····················································································· 343
22.3 薪酬调研的实施过程步骤（组织与参加的不同角度）···································· 344
22.3.1 第三方薪酬调研的定义··········································································· 344
22.3.2 薪酬调研步骤（第三方与企业方的角度）··········································· 344
目录
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22.4 参加薪酬调研的商务合作要点············································································· 345
22.4.1 调研流程和时间安排··············································································· 345
22.4.2 报价方案比较···························································································· 345
22.4.3 ××集团数据咨询项目方案··································································· 345
22.5 薪酬调研专业术语的通俗解读（图解与数据测算）········································ 348
22.5.1 中位数、四分位数、百分位数的Excel公式设置小结······················· 348
22.5.2 幅宽、重叠度、中位值、上限、下限、等差、级差、薪酬政策······ 348

绩效管理专家，现任杭州考典信息科技有限公司总经理。毕业于浙江大学心理系、管理学院，管理学硕士。
已出版《资深人力资源总监教你做薪酬》、《人力资源管理从入门到精通》等图书7本。
曾任职于中国网通、柳桥集团、南都电源、哲达科技等大中型企业、上市公司，历任薪酬与绩效主管、人力资源部经理、人力资源总监。
曾获杭州市首届优秀HR经理奖、浙江省首届双十佳HR经理奖、第四届中国人力资源管理大奖成果奖银奖。
曾为中国电信、中国联通、中国网通、浙能集团、上海建工、深圳燃气、塔里木油田、华立集团、中粮包装、重庆市国资委、宁夏回族自治区国资委等单位提供过培训，为浙江、上海、贵州、湖北等地企业及园区提供过咨询服务。
在《企业管理》《中国高新区》等杂志发表文章20余篇；接受过《都市快报》《中国产经新闻》、新浪微博等访谈。

精通薪酬管理 实现职场完美晋级

本书可以帮你解决如下问题：

·制作工资表的基本功
·避免薪资拖延发放、计算出错
·薪酬体系的建立与设计
·避免执薪不公、做到同工同酬、
·合理分配人力、激励员工
·有依据的绩效调薪，做到公平的绩效评核
·股权期权的实务操作
·薪酬测算的技巧

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实战派作者15年的工作总结，快速解决你的薪酬难题