[HCM] Senior C&B Executive

1. Job Purpose

Responsible for calculating monthly payroll and ensuring that all matters related to Social Insurance (SI) and Personal Income Tax (PIT) are carried out accurately, on schedule, and in compliance with applicable laws and regulations.

2. Key Responsibilities

2.1 Monthly Payroll Calculation

• Reconcile timekeeping, shift, and overtime data recorded in the Company's HR system across restaurants.
• Calculate salaries, allowances, and bonuses for restaurant staff accurately and on time.
• Handle ad-hoc cases such as resignations, salary increases/decreases, staff transfers between stores, and timekeeping discrepancies.
• Respond to employee/manager inquiries related to payroll.

2.2 Social Insurance (SHUI)

• Carry out monthly procedures for reporting increases/decreases in employees participating in Social Insurance.
• Track and update insurance participation records for restaurant staff (particularly given high staff turnover).
• Process claims for sickness, maternity, and occupational accident benefits; support employees with the required procedures.
• Liaise directly with Social Insurance authorities for inspections, reconciliations, or issue resolution as required.

2.3 Personal Income Tax (PIT)

• Calculate and withhold monthly PIT in accordance with current regulations.
• Update dependent registrations and family circumstance deduction records.
• Prepare and submit quarterly PIT declarations.
• Perform year-end PIT finalization for both employees and the Company.
• Issue PIT withholding certificates upon request.

Others:

• Ensure all payroll, Social Insurance, and tax records are stored and kept confidential in accordance with regulations.
• Participate in reviewing and improving payroll processes to reduce errors and shorten processing time.
• Coordinate with auditors and labor/tax/Social Insurance inspection authorities as required.

3. Requirements

Education & Experience

• College/University graduate (major in Human Resources, Accounting, Finance, or related field preferred).
• Minimum of 3 years of experience in C&B/Payroll; candidates with experience calculating payroll for restaurant chains/retail businesses with large, high-turnover workforces are preferred.
• Practical experience working with Social Insurance and tax authorities.

Professional Skills

• Solid understanding of the Labor Code, Social Insurance Law, Personal Income Tax Law, and related implementing guidance.
• Proficient in payroll calculation, tax withholding, and Social Insurance increase/decrease reporting.
• Advanced Excel skills (Pivot Table, VLOOKUP/XLOOKUP, SUMIFS, etc.).
• Experience using payroll/HRIS software as well as e-filing software for Social Insurance and tax.

Other Skills

• Careful and highly accurate, able to work under deadline pressure (especially during payroll closing and tax finalization periods).
• Maintains confidentiality of payroll information and employees' personal data.
• Strong communication and coordination skills across multiple restaurants/regions.