diff --git a/src/com/engine/salary/entity/employeedeclare/bo/EmployeeDeclareRefresh.java b/src/com/engine/salary/entity/employeedeclare/bo/EmployeeDeclareRefresh.java
index dc6baaf10..264f77ca5 100644
--- a/src/com/engine/salary/entity/employeedeclare/bo/EmployeeDeclareRefresh.java
+++ b/src/com/engine/salary/entity/employeedeclare/bo/EmployeeDeclareRefresh.java
@@ -45,7 +45,7 @@ public class EmployeeDeclareRefresh {
                 // if (Objects.equals(employeeDeclare.getEmploymentStatus(), EmploymentStatusEnum.ABNORMAL.getValue())
                 //         || Objects.equals(Util.null2String(employeeDeclare.getDismissDate()), Util.null2String(salaryArchive.getPayEndDate()))) {
                 if (Objects.equals(employeeDeclare.getEmploymentStatus(), EmploymentStatusEnum.ABNORMAL.getValue())
-                        || (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2).isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle())) )) {
+                        || (salaryArchive.getLastPayDate() != null && (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2).isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle()))) )) {
                     employeeDeclare.setEmploymentStatus(EmploymentStatusEnum.ABNORMAL.getValue());
                     employeeDeclare.setDismissDate(salaryArchive.getLastPayDate());
                     employeeDeclare.setNewEmployeeInfo(1);
@@ -80,8 +80,9 @@ public class EmployeeDeclareRefresh {
                 // if (salaryArchive != null && (Objects.equals(salaryArchive.getRunStatus(), SalaryArchiveStatusEnum.STOP_FROM_PENDING.getValue())
                 //         || Objects.equals(salaryArchive.getRunStatus(), SalaryArchiveStatusEnum.STOP_FROM_SUSPEND.getValue()))) {
                 // 校验 末次发薪日期+2 是否等于或早于当前税款所属期
-                if (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2)
-                        .isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle())) ) {
+                if (salaryArchive.getLastPayDate() != null &&
+                        (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2)
+                        .isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle())) )) {
                     employeeDeclare.setDeclareStatus(DeclareStatusEnum.NOT_DECLARE.getValue());
                     employeeDeclare.setEmploymentStatus(EmploymentStatusEnum.ABNORMAL.getValue());
                     employeeDeclare.setDismissDate(salaryArchive.getLastPayDate());
@@ -137,8 +138,9 @@ public class EmployeeDeclareRefresh {
                 // if (Objects.equals(salaryArchive.getRunStatus(), SalaryArchiveStatusEnum.STOP_FROM_PENDING.getValue())
                 //         || Objects.equals(salaryArchive.getRunStatus(), SalaryArchiveStatusEnum.STOP_FROM_SUSPEND.getValue())) {
                 // 校验 末次发薪日期+2 是否等于或早于当前税款所属期
-                if (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2)
-                        .isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle())) ) {
+                if (salaryArchive.getLastPayDate() != null &&
+                        (!SalaryDateUtil.localDate2YearMonth(salaryArchive.getLastPayDate()).plusMonths(2)
+                        .isAfter(SalaryDateUtil.localDate2YearMonth(dto.getTaxCycle()))) ) {
                     employeeDeclare.setEmploymentStatus(EmploymentStatusEnum.ABNORMAL.getValue());
                     employeeDeclare.setDismissDate(salaryArchive.getLastPayDate());
                 }