diff --git a/src/com/engine/salary/service/impl/SalaryArchiveServiceImpl.java b/src/com/engine/salary/service/impl/SalaryArchiveServiceImpl.java
index 6b9e3c7a0..a7373b63e 100644
--- a/src/com/engine/salary/service/impl/SalaryArchiveServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryArchiveServiceImpl.java
@@ -855,6 +855,9 @@ public class SalaryArchiveServiceImpl extends Service implements SalaryArchiveSe
                                    Long taxAgentId, Date effectiveTime, SalaryArchivePO finalSalaryArchive, String taxAgentAdjustReason, SalaryArchiveImportHandleParam importHandleParam) {
         if (taxAgentId == null) {
 //            salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(100545, "个税扣缴义务人不存在"), errorCount + 1, errorCount + 1, j, j);
+            Map<String, String> errorMessageMap = Maps.newHashMap();
+            errorMessageMap.put("message", "个税扣缴义务人不存在");
+            excelComments.add(errorMessageMap);
             isError = true;
         } else if (effectiveTime != null && finalSalaryArchive != null) {
             boolean isBeforeError = false;