What Is a Payroll Account?

The salary card is the original record that records the salary level and salary standard. The labor and personnel department establishes a salary card for each employee when the employee enters the factory. Its contents mainly include: employee's name, title (job title or job type), salary level, salary standard, work department, date of participation in work, date of removal from work, etc. The salary card is established when the employee enters the factory and is cancelled when the employee is transferred or retired. The finance department issues or suspends employees' salaries based on salary cards ^[1] .