wps-salary

name	wps-salary
description	工资条计算。根据薪资数据计算五险一金和个人所得税， 生成规范的工资条Excel，支持批量生成。 用于帮助HR和财务处理薪资。当用户提到工资条、个税、五险一金时触发。 Salary slip and tax calculator.
license	MIT
user-invocable	true
argument-hint	[薪资数据/需求描述]
allowed-tools	Read, Grep, Glob, Bash, Write, Edit
metadata	{"author":"BWKYD","title":"工资条计算","description_zh":"根据薪资计算五险一金和个税，生成规范的工资条","tags":["工资条","薪资","个税","五险一金","WPS"],"version":"1.0.2","license":"MIT"}

工资条/薪资表生成器

薪资数据 → 个税计算 → 规范工资条 → 批量生成。HR和财务的必备工具。

When to Use

• 每月生成员工工资条
• 需要计算个税和五险一金
• 批量生成可打印的工资条
• 用户说"帮我做工资条""算个税"

When NOT to Use

• 财务报表分析 → 使用 wps-financial-report
• 考勤统计 → 使用 wps-attendance

个税税率表（2024年累计预扣法）

累计应纳税所得额          税率    速算扣除数
≤36,000                  3%      0
36,000-144,000           10%     2,520
144,000-300,000          20%     16,920
300,000-420,000          25%     31,920
420,000-660,000          30%     52,920
660,000-960,000          35%     85,920
>960,000                 45%     181,920

起征点：5,000元/月
专项扣除：五险一金个人部分
专项附加扣除：子女教育1000/月、继续教育400/月、
  大病医疗据实、住房贷款1000/月、住房租金800-1500/月、
  赡养老人2000/月（独生）

工作流程

Step 1: 确认薪资结构

标准工资条结构：
┌─────────────────────────────────────────┐
│          XX公司工资条 2026年3月          │
├─────────┬───────────┬──────────────────┤
│ 姓名    │ 张三       │ 部门：技术部     │
│ 工号    │ EMP001     │ 岗位：高级工程师 │
├─────────┴───────────┴──────────────────┤
│ 【应发项目】                            │
│ 基本工资    岗位工资    绩效奖金   加班费│
│ 8,000      4,000      2,000     500   │
│ 应发合计：14,500                        │
├────────────────────────────────────────┤
│ 【扣除项目】                            │
│ 养老8%  医疗2%  失业0.5%  公积金12%    │
│ 1,160   290    72.5      1,740       │
│ 个人所得税：145.88                      │
│ 扣除合计：3,408.38                      │
├────────────────────────────────────────┤
│ 实发工资：11,091.62                     │
└────────────────────────────────────────┘

Step 2: 计算引擎

from openpyxl import Workbook, load_workbook
from openpyxl.styles import Font, Alignment, Border, Side, PatternFill
from datetime import datetime
import os

class SalaryCalculator:
    """薪资计算器"""

    # 个税累进税率
    TAX_BRACKETS = [
        (36000, 0.03, 0),
        (144000, 0.10, 2520),
        (300000, 0.20, 16920),
        (420000, 0.25, 31920),
        (660000, 0.30, 52920),
        (960000, 0.35, 85920),
        (float('inf'), 0.45, 181920),
    ]

    # 五险一金比例（个人部分，各地不同，这是通用参考）
    INSURANCE_RATES = {
        '养老': 0.08,
        '医疗': 0.02,
        '失业': 0.005,
        '公积金': 0.12,
    }

    def __init__(self, base=5000, special_deduction=0):
        self.threshold = base  # 起征点
        self.special_deduction = special_deduction  # 专项附加扣除

     ():
        
        result = {}
         name, rate  .INSURANCE_RATES.items():
            result[name] = (base_salary * rate, )
        result[] = ((result.values()), )
         result

     ():
        
         ():
             limit, rate, deduction  .TAX_BRACKETS:
                 income <= limit:
                     (income * rate - deduction, )
             

        tax_ytd = _calc(taxable_income_ytd)
        tax_prev = _calc(taxable_income_prev_ytd)
         ((tax_ytd - tax_prev, ), )

     ():
        
        insurance = .calc_insurance(insurance_base)
        taxable = gross - insurance[] - .threshold - .special_deduction
        taxable = (taxable, )

        taxable_ytd = prev_taxable_ytd + taxable
        tax = .calc_tax(taxable_ytd, prev_taxable_ytd)

        net = (gross - insurance[] - tax, )

         {
            : gross,
            : insurance,
            : taxable,
            : tax,
            : (insurance[] + tax, ),
            : net,
        }


 ():
    
    wb_data = load_workbook(data_path)
    ws_data = wb_data.active

    wb_out = Workbook()
    ws = wb_out.active
    ws.title = 

    calc = SalaryCalculator()
    row = 

    
    headers = [cell.value  cell  ws_data[]]

     data_row  ws_data.iter_rows(min_row=, values_only=):
        emp = ((headers, data_row))

        gross = (emp.get(, )  )
        base = (emp.get(, gross)  gross)
        result = calc.calc_monthly(gross, base, (year_month[-:]))

        
        _write_slip(ws, row, emp, result, year_month)
        row +=   

    wb_out.save(output_path)
     os.path.abspath(output_path)


 ():
    
    thin = Side(style=)
    border = Border(left=thin, right=thin, top=thin, bottom=thin)
    header_fill = PatternFill(, fgColor=)
    header_font = Font(name=, size=, bold=, color=)
    body_font = Font(name=, size=)

    r = start_row
    
    ws.merge_cells(start_row=r, start_column=, end_row=r, end_column=)
    cell = ws.cell(row=r, column=,
                   value=
                         )
    cell.font = header_font
    cell.fill = header_fill
    cell.alignment = Alignment(horizontal=)

    r += 
    items = [
        (, emp.get(, )),
        (, emp.get(, )),
        (, emp.get(, )),
        (, result[]),
        (, result[][]),
        (, result[]),
        (, result[]),
        (, result[]),
    ]
     col, (label, val)  (items, ):
        ws.cell(row=r, column=col, value=label).font = Font(
            name=, size=, bold=)
        ws.cell(row=r, column=col).border = border
        ws.cell(row=r+, column=col, value=val).font = body_font
        ws.cell(row=r+, column=col).border = border
        ws.cell(row=r+, column=col).number_format = 

Step 3: 交付

1. 生成工资条Excel文件（含格式）
2. 或生成可打印的工资条（每页N条，带裁切线）
3. 提供个税验证说明

JSA宏：在WPS中直接生成工资条

// JSA: 薪资表→工资条转换
function SalaryToSlips() {
    var ws = Application.ActiveSheet;
    var lastRow = ws.Cells(ws.Rows.Count, 1).End(-4162).Row;
    var lastCol = ws.Cells(1, ws.Columns.Count).End(-4159).Column;
    var newWs = Application.Sheets.Add();
    newWs.Name = "工资条";

    var outRow = 1;
    for (var i = 2; i <= lastRow; i++) {
        // 复制表头
        for (var j = 1; j <= lastCol; j++) {
            newWs.Cells(outRow, j).Value2 = ws.Cells(1, j).Value2;
            newWs.Cells(outRow, j).Font.Bold = true;
        }
        outRow++;
        // 复制数据
        for (var j = 1; j <= lastCol; j++) {
            newWs.Cells(outRow, j). = ws.(i, j).;
        }
        outRow++;
        outRow++; 
    }
    .( + (lastRow - ) + );
}

示例

# 生成工资条
/wps-salary 帮我把这个薪资表生成工资条格式，方便打印发给员工

# 计算个税
/wps-salary 月薪15000，社保基数12000，公积金12%，算一下到手多少

# 批量生成
/wps-salary 用salary_data.xlsx生成每个人独立的工资条