National unified regulations on total wages

(1 approved by the State Council on September 30, 1989 1990 1 promulgated by decreeNo. 1 of the National Bureau of Statistics).

Chapter I General Provisions

Article 1 These Provisions are formulated in order to unify the calculation range of total wages, ensure the unified statistical accounting and accounting of wages by the state, facilitate the preparation and inspection of plans, facilitate the management of wages, and correctly reflect the wage income of employees.

Article 2 Enterprises and institutions under ownership by the whole people and collective ownership, all kinds of joint ventures, state organs at all levels, political party organs and social organizations shall abide by these provisions in planning, counting and calculating the scope of total wages.

Article 3 Total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time.

The calculation of total wages should be based on all labor remuneration paid directly to employees.

Chapter II Composition of Total Wages

Article 4 The total wage consists of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.

Article 5 The hourly wage refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional living allowance) and working hours. Including:

Wages paid according to the hourly wage standard for completed work;

(two) the basic salary and post (post) salary paid by the unit that implements the structural wage system;

(three) the trainee salary of new employees (the living expenses of apprentices);

(4) Sports allowance for athletes.

Article 6 Piece rate refers to the labor remuneration paid at the piece rate. Including:

(a) the implementation of excessive progressive piecework and direct unlimited piecework and quota piecework, over-quota piecework and other wage systems,

Wages paid to individuals according to the quota and piece rate approved by the labor department or the competent department;

(2) Wages paid to individuals according to the all-inclusive method of tasks;

(3) Wages paid to individuals in the form of turnover commission or profit commission.

Article 7 Bonuses refer to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Including:

Production award;

(2) saving prize;

(3) Labor Competition Award;

(four) the incentive wages of organs and institutions;

(5) Other bonuses.

Article 8 Allowances and subsidies refer to allowances paid to employees to compensate for their special or extra labor consumption and other special reasons, as well as price subsidies paid to employees to ensure that their wages are not affected by prices.

(1) allowance. Including: allowances to compensate employees for special or extra labor consumption, health allowances, technical allowances, annual work allowances and other allowances.

(2) Price subsidy. Including: various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes.

Article 9 Overtime pay refers to overtime pay and overtime pay paid according to regulations.

Article 10 Payment of wages under special circumstances. Including:

(a) according to the relevant laws, regulations and policies of the state, due to illness and work-related injuries, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, performance of national or social obligations and other reasons, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard;

(2) Additional wages and reserved wages.

Chapter III Items Other than Total Wages

Eleventh the following items are not included in the scope of total wages:

(a) in accordance with the relevant provisions of the State Council, the invention and creation award, the natural science award, the scientific and technological progress award, the rationalization proposal and the technical improvement award, and the bonuses paid to athletes and coaches;

(2) Expenses related to labor insurance and employee welfare;

(three) expenses related to the treatment of retired, retired and resigned personnel;

(4) Labor protection expenditure;

(five) remuneration, lecture fees and other professional remuneration;

(six) food subsidies, lunch subsidies, transfer travel expenses and resettlement fees;

(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises;

(eight) the risk compensation income of the lessee who implements the leasing business unit;

(9) Dividends (including equity dividends) and interest paid to employees who buy stocks and bonds of this enterprise;

(ten) when the labor contract system workers terminate the labor contract, the enterprise shall pay the medical subsidy and living allowance;

(eleven) the handling fee or management fee paid by the unit that provides services in addition to wages because of hiring temporary workers;

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders;

(thirteen) subsidies paid to students who participate in enterprise labor;

(fourteen) the one-child family planning subsidy.

Article 12 The items listed in the preceding article shall be calculated separately according to the provisions of the state.

Chapter IV Supplementary Provisions

Thirteenth private units in People's Republic of China (PRC), overseas Chinese and Hong Kong, Macao and Taiwan industrial and commercial enterprises and foreign-related enterprises to calculate the scope of total wages, with reference to these provisions.

Fourteenth these Provisions shall be interpreted by the National Bureau of Statistics.

Fifteenth regions and departments can formulate the specific scope of the total wages according to these regulations.

Article 16 These Provisions shall come into force as of the date of promulgation. On May 21st, 1955, the Interim Provisions on the Composition of Total Wages approved by the State Council shall be abolished at the same time.

employee welfare

The Ministry of Finance issued the "Notice on Strengthening the Financial Management of Enterprise Staff Welfare Fee", which further clarified the direction of the reform of enterprise staff welfare fee system and aroused widespread concern in society. The relevant person in charge of the Enterprise Department of the Ministry of Finance explained the relevant issues.

The per capita welfare expenses of central enterprises differ by 300 times.

There are two main problems in the financial management of enterprise employee welfare funds:

First, the boundary between the welfare expenses of enterprise employees and the costs such as wages is unclear. Some enterprises arbitrarily adjust the expenditure scope and expenditure standard of employee welfare funds, including the disorderly increase of labor costs, the erosion of the national tax base, the infringement of the rights and interests of enterprise investors, and the arbitrary reduction of expenses infringing on the legitimate rights and interests of employees. Second, the distribution or payment of employee welfare funds in some enterprises is unreasonable, which widens the social income distribution gap. According to the financial statements of state-owned and state-holding enterprises in 2008, the per capita welfare expenditure of central enterprises was 3,387 yuan, accounting for 7% of the total wages, of which the highest per capita welfare expenditure of enterprises was 44,600 yuan, accounting for 26% of the total wages, and the lowest per capita welfare expenditure of enterprises was 149 yuan, accounting for only 0.6% of the total wages, with a difference of nearly 300 times.

The circular clarified the direction of the reform of the enterprise employee welfare fund system: controlling the proportion of employee welfare fund in the total income of employees. Compared with wages and salaries, employee welfare is only an auxiliary form of enterprise's labor remuneration for employees. Enterprises should refer to the general historical level, reasonably control the proportion of employee welfare funds in the total income of employees, and avoid the disorderly growth of welfare income from distorting the real cost and market price of social labor (that is, wages).

Solve the problem of employee welfare through market-oriented channels. If enterprises still undertake a large number of collective welfare functions, they should gradually promote the separation reform of internal collective welfare departments and solve the problem of employee welfare treatment through market-oriented methods.

Gradually bring employee benefits into the management of total wages. Enterprises should combine the reform of salary system, gradually establish a complete labor cost management system, and bring employee benefits into the management of total wages of employees.

Welfare expenses are adjusted from five aspects.

Notice on the provisions of the scope of enterprise employee welfare expenses, mainly from the following five aspects to adjust the previous financial regulations:

Employees' basic medical insurance premium, supplementary medical insurance premium and supplementary endowment insurance premium have been paid or extracted according to a certain proportion of total wages, which are directly included in the cost and are no longer listed as employee welfare management.

Other traditional projects that fall within the scope of welfare funds will continue to be retained as employee welfare funds management. For example, medical expenses paid by enterprises to employees in different places on business, medical expenses of employees in enterprises that have not yet implemented medical co-ordination, medical subsidies for employees to support their immediate family members, financial subsidies for opening their own canteens, funeral subsidies, pension expenses, resettlement fees for employees in different places, one-child expenses, travel expenses for visiting relatives, subsidies for employees' difficulties, and labor expenses of welfare departments.

The enterprise has not yet separated retirees' overall expenses, employee recuperation expenses, heatstroke prevention and cooling expenses, depreciation and maintenance expenses of welfare department equipment and facilities, and heating subsidies that meet the relevant financial regulations of the state are adjusted to the scope of employee welfare expenses.

The transportation, housing, communication and other benefits provided by enterprises for employees were not explicitly included in the scope of employee welfare expenses in the past. After the notice was issued, the monetization reform was implemented, and it was clearly included in the management of total wages of employees as "various allowances and subsidies", such as housing subsidies, transportation subsidies or vehicle reform subsidies, communication subsidies, etc.; If the monetization reform has not been implemented, the relevant expenses will be adjusted and included in the management of employee welfare expenses.

Holiday subsidies granted by enterprises to employees and lunch subsidies without unified meals every month are clearly included in the management of total wages.

Standardize the welfare of enterprise leaders

Regarding the welfare of the person in charge of the enterprise, the circular stipulates that enterprises that implement the reform of the salary system such as the annual salary system should include all kinds of welfare monetary subsidies in line with state regulations into the overall management of the salary system, and the welfare monetary subsidies issued or paid should be paid from their personal wages. After the implementation of the annual salary system, the remuneration of the person in charge of the enterprise has actually fully considered the contribution of its management elements, job consumption and welfare benefits. Therefore, subsidy income, as the welfare currency of the person in charge of the enterprise, is an integral part of its annual salary, and the enterprise should not pay it separately from the annual salary.

Enterprises funded by the state, such as telecommunications, electric power, transportation, heating, water supply, gas, etc., which regard their products and services as the welfare of their employees, shall implement fair trade in accordance with the principle of commercialization and shall not directly provide them to employees and their relatives for free or at low prices. These products and services are necessities of life, and related enterprises provide them to employees as in-kind benefits. The state does not prohibit this kind of behavior, but if the transaction and accounting are not carried out according to the principle of commercialization, but are used by employees and their relatives for free or at a low price, it will lead to unequal treatment between employees within the enterprise and the public. In addition, because some public utilities such as transportation, heating and water supply need state financial subsidies, if the products and services provided to their employees as welfare are treated differently from those sold to the public, it will also increase the unreasonable financial burden. Therefore, for products and services provided to employees, enterprises should calculate operating income and welfare expenses according to market prices.

Amplitude calculation

Growth rate of total wages = (total wages extracted in the whole year-total wages extracted in the previous year)/total wages extracted in the previous year × 100%.

When the growth rate of total wages is higher than the growth rate of economic benefits;

Total wages that can be deducted before tax in the current year = total wages extracted in the previous year × (economic benefit growth rate+1)

Total cardinal number

In total wage base, according to the provisions of the state on the composition of total wages, in principle, based on the number of labor wages of the unit in the previous year, the previous year's wages will be replaced at one time, and the wages of employees within the organizational system and various unreasonable wage expenditures will be reduced; The employees who increased, became a full member and were graded in the previous year as specified by the organization system, and other wage increase and decrease factors stipulated by the state were determined after approval.

Total composition

The total salary consists of the following parts:

(1) hourly wage

1. Wages paid according to the hourly wage standard for the work done;

2. The basic salary and post (post) salary paid to employees by the unit that implements the structural wage system;

3. The trainee salary of new employees (living expenses of apprentices);

4. Athletes' sports allowance.

(2) Piece rate

1. The wage system of excessive progressive piecework, direct unlimited piecework, limited piecework and over-quota piecework shall be implemented, and the wages paid to individuals shall be subject to the quota and piecework approved by the labor department or the competent department;

2. Wages paid to individuals in accordance with the all-in-one method for work tasks;

3. Wages paid to individuals in the form of turnover commission or profit commission.

(3) Bonuses

1. Production Award: including over-production award, quality award, safety (accident-free) award, comprehensive award for assessing various economic indicators, early completion award, overseas dispatch award, year-end bonus (labor dividend), etc.

2. Saving Awards: various saving awards for power, fuel and raw materials.

3. Labor competition awards: including various bonuses and in-kind awards for model workers and advanced individuals.

4. Reward wages for government agencies and institutions;

5. Other bonuses: including bonuses paid from amateur tuition fees and income commission of amateur medical and health services.

(4) Allowances and subsidies

1. Allowances to compensate employees for special or extra labor consumption: overhead allowance, underground allowance, mobile construction allowance, field operation allowance, forest area allowance, temporary allowance for high temperature operation, island allowance, allowance for severe weather station (station), microwave station allowance, temporary allowance for plateau area, cold storage allowance, field operation allowance for grass-roots auditors, field allowance for post and telecommunications personnel, night shift allowance, middle shift allowance and shift allowance. Personnel post allowance, sports team class (team) cadre resident allowance, public security duty personnel post allowance, sanitation personnel post allowance, radio and television antenna post allowance, salt industry post allowance, waste recycling personnel post allowance, funeral special industry subsidy, urban social welfare institution post allowance, environmental monitoring post allowance, resettlement post allowance, etc.

2. Health benefits: health and epidemic prevention benefits, medical and health benefits, scientific and technological health benefits, and special health benefits for employees of various social welfare institutions.

3. Technical subsidies: special-grade teachers' subsidies, scientific research subsidies, workers' technical subsidies, old Chinese medicine technicians' technical subsidies and special education subsidies.

4. Meritorious service allowance: seniority allowance, seniority allowance, and seniority allowance for nurses.

5. Other allowances: food allowances paid directly to individuals (train drivers and flight attendants, sailors and aircrew, aquatic fishermen, professional motorcade drivers, sports athletes and coaches, ethnic minorities, small catering units, etc.). ), contract workers' salary subsidies, books and newspaper fees.

6. Price subsidies. Various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes, such as meat and other price subsidies, non-staple food price subsidies, food price subsidies, coal price subsidies, housing stickers, water and electricity stickers, etc.

7. Monetized monthly housing subsidies issued or paid according to the standard;

8. Monetized transportation subsidies or vehicle reform subsidies;

9. Monetized communication subsidies.

10. Holiday allowance paid to employees;

1 1. There is no monthly lunch allowance for unified meals.

(5) Overtime pay:

1. Overtime;

increase of wages

(6) Wages paid under special circumstances.

1. Wages paid according to the hourly wage standard or a certain percentage of the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, fulfillment of national or social obligations, etc. ;

2. Extra salary;

3. Keep your salary.

relevant information

According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses, Document No.3 of Guoshuihan [2009] stipulates that:

First, on the issue of reasonable wages.

The term "reasonable wages and salaries" as mentioned in Article 34 of the Implementation Regulations refers to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management institutions. The tax authorities can master the following principles when confirming the rationality of wages and salaries:

(1) The enterprise has formulated a relatively standardized salary and salary system for employees;

(2) The wage and salary system formulated by the enterprise conforms to the industry and regional level;

(3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner;

(4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid.

(5) Wage and salary arrangements are not aimed at reducing or evading taxes; The total wages mentioned in Articles 40, 41 and 42 of the Implementation Regulations refer to the total wages actually paid by enterprises in accordance with the provisions of Article 1 of this notice, excluding employee welfare funds, employee education funds, trade union funds, pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurance premiums and housing accumulation funds. The wages and salaries of state-owned enterprises shall not exceed the limits given by the relevant government departments; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.

The following items are not included in the scope of total wages:

(a) according to the relevant regulations issued by the State Council, the invention award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award and bonus paid to athletes and coaches;

(2) Expenses related to labor insurance and employee welfare;

(three) expenses related to the treatment of retired, retired and resigned personnel;

(4) Labor protection expenditure;

(five) remuneration, lecture fees and other professional remuneration;

(six) food subsidies, meals, transit travel expenses and resettlement fees;

(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises;

(eight) the risk compensation income of the lessee who implements the leasing business unit;

(9) Dividends (including share dividends) and interest paid to employees who buy stocks and bonds of this enterprise;

(ten) the medical subsidy and living allowance paid by the enterprise when the employee of the labor contract system terminates the labor contract;

(eleven) fees or management fees paid by the unit that provides labor services in addition to wages due to the employment of temporary workers;

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders;

(thirteen) subsidies paid to students who participate in enterprise labor;

(fourteen) the one-child family planning subsidy.

Composition regulation

Department of Political Science and Law, National Bureau of Statistics (approved by the State Council on September 30th, 1989, 1990 1 month/day, promulgated by DecreeNo. 1 of National Bureau of Statistics).

Chapter I General Provisions Article 1 These Provisions are formulated in order to unify the calculation scope of total wages, ensure the unified statistical accounting of wages by the state, facilitate the preparation and inspection of plans, facilitate the management of wages, and correctly reflect the wage income of employees.

Article 2 Enterprises and institutions owned by the whole people and collectively owned, all kinds of joint ventures, state organs at all levels, organs of political parties and social organizations shall abide by these provisions when calculating the scope of total wages in planning, statistics and accounting.

Article 3 refers to the total wages paid directly by each unit to all employees of the unit within a certain period of time.

The calculation of total wages should be based on all labor remuneration paid directly to employees.

Chapter II Composition of Total Wages Article 4 The total wages consist of the following six parts:

(1) hourly wages;

(2) piece rate;

(3) bonuses;

(4) Allowances and subsidies;

(5) Overtime pay;

(6) Wages paid under special circumstances.

Article 5 The hourly wage refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional living allowance) and working hours. Including:

Wages paid according to the hourly wage standard for completed work;

(two) the basic salary and post (post) salary paid by the unit that implements the structural wage system;

(three) the trainee salary of new employees (the living expenses of apprentices);

(4) Sports allowance for athletes.

Article 6 Piece rate refers to the labor remuneration paid at the piece rate. Including:

(a) the implementation of excessive progressive piece-counting, direct unlimited piece-counting, fixed piece-counting, over-quota piece-counting and other wage systems,

Wages paid to individuals according to the quota and piece rate approved by the labor department or the competent department;

(2) Wages paid to individuals according to the all-inclusive method of tasks;

(3) Wages paid to individuals in the form of turnover commission or profit commission.

Article 7 Bonuses refer to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Including:

Production award;

(2) saving prize;

(3) Labor Competition Award;

(four) the incentive wages of organs and institutions;

(5) Other bonuses.

Article 8 Allowances and subsidies refer to allowances paid to employees to compensate for their special or extra labor consumption and other special reasons, as well as price subsidies paid to employees to ensure that their wage levels are not affected by prices.

(1) allowance. Including: allowances to compensate employees for special or extra labor consumption, health allowances, technical allowances, annual work allowances and other allowances.

(2) Price subsidy. Including: various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes.

Article 9 Overtime pay refers to overtime pay and overtime pay paid according to regulations.

Article 10 Payment of wages under special circumstances. Including:

(a) according to the provisions of national laws, regulations and policies, due to illness, work-related injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, fulfilling national or social obligations and other reasons, wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard;

(2) Additional wages and reserved wages.

Chapter III Items not included in the total wages Article 11 The following items are not included in the total wages:

(1) Invention award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award paid according to the relevant regulations issued by the State Council, as well as bonuses paid to athletes and coaches;

(2) Expenses related to labor insurance and employee welfare;

(three) expenses related to the treatment of retired, retired and resigned personnel;

(4) Labor protection expenditure;

(five) remuneration, lecture fees and other professional remuneration;

(six) food subsidies, meals, transit travel expenses and resettlement fees;

(seven) tools and livestock compensation fees paid by employees who come to work in the enterprise;

(eight) the risk compensation income of the lessee who implements the leasing business unit;

(9) Dividends (including share dividends) and interest paid to employees who buy stocks and bonds of this enterprise;

(ten) the medical subsidy and living allowance paid by the enterprise at the same time when the labor contract workers terminate the labor contract;

(eleven) because of the employment of temporary workers, but in addition to wages to provide labor services paid by the unit or management fees;

(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders;

(thirteen) subsidies paid to students who participate in enterprise labor;

(fourteen) the one-child family planning subsidy.

Article 12 The items listed in the preceding article shall be calculated separately according to the provisions of the state.

Chapter IV Supplementary Provisions Article 13 The calculation of the total wages of private units, overseas Chinese, industrial and commercial enterprises in Hong Kong, Macao and Taiwan and foreign enterprises in People's Republic of China (PRC) shall be carried out with reference to these Provisions.

Fourteenth these Provisions shall be interpreted by the National Bureau of Statistics.

Fifteenth regions and departments can formulate the specific scope of total wages according to these regulations.

Article 16 These Provisions shall come into force as of the date of promulgation. The Interim Provisions on the Composition of Total Wages approved by the State Council on May 2 1958+0 shall be abolished at the same time.

Other information

360-degree salary People's Republic of China (PRC) (People's Republic of China (PRC)) Labor Insurance Regulations (Amendment) People's Republic of China (PRC) (People's Republic of China (PRC)) Trade Union Law Accounting Standards for Business Enterprises No.9-Provisions on the Distribution of Work Injury Insurance for Employees' Salary Fortune Wanda Group China Railway Construction Chinalco Co., Ltd., Co., Ltd. Sino-foreign joint venture China employee pension insurance contract george elton mayo five insurances and one gold human resource manager labor cost enterprise power mechanism enterprise annuity enterprise management mechanism paul Galvin exemption pension fund cashier initial distribution profit sharing system surplus value theory labor creditor's rights labor distribution rate labor cooperation dual labor relations overlapping patch effect employee stock ownership plan state-owned enterprise large-scale observation method Bank of Ningbo macro tax burden employment discrimination post grade wage system industry processing Value union funds union assets wage fund supervision wage fund management wage market survey wage cost wage right wage expense distribution length of service wage regular meeting counting entries daquan accounts payable accounts payable benefits payable tax law accounts receivable growth rate taxable income development overhead expenses mandatory savings effect general indicator real estate cost recruitment alternative Motorola University income policy scanlon plan period expense standard wage rate sampling method core human resource ratio. Comparative strategy, permanent difference, floating wages, material incentives; on the price target plan, direct labor cost difference, social security tax deduction, except for non-competition, management fees are investigated regularly. Economic crisis structure, wage system, statistical grouping, statistical indicators, statistical indicator system, employee education funds, employee wages, wage system, wage policy, piece-rate wages, financial English-Chinese comparison table, financial English-Chinese comparison table (FG) allocation cost, Hawthorne effect, non-accelerating inflation rate of unemployment, and more items (94). ...