/kloc-how is the salary of 0/3 months paid?

Only the basic salary is paid, supplemented by subsidies. There is no clear law that there is a thirteenth month's salary, but as long as it is within the scope permitted by the state, it is not illegal to give it as a reward.

Civil servants refer to staff members who perform public duties according to law and are included in the state administrative establishment, and their wages and benefits are borne by the state finance. According to the nature, characteristics and management needs of positions, civil servant positions are divided into comprehensive management, professional technology and administrative law enforcement.

In the State Council, according to the provisions of the Civil Service Law of People's Republic of China (PRC), other positions can be added if the positions are special and need to be managed separately. Civil servants are divided into leadership positions and non-leadership positions. The levels of leadership positions are divided into: national chief, national deputy, provincial chief, provincial deputy, bureau chief, bureau deputy, county deputy, county deputy, township deputy and township deputy. The level of non-leadership positions is set below the bureau level.

Relevant provisions on payment of 13 month's salary:

1 and 13 months' wages are incentive wages. Those who pass the annual examination in 20 13 can only be paid after being approved by the Human Resources and Social Security Bureau. ?

2, the annual assessment is basically qualified, unqualified, and personnel who have been filed for review and assessment due to violation of discipline will not be issued.

3.2065438+Retirees will not be paid before June 30, 2003. Those who retire after June 30th must be paid. ?

4. Sick leave for more than half a year or personal leave for more than three months. ?

5,2065438+2003, new recruits, salary halved. ?

6. The re-employment personnel in the talent exchange center will be paid by half.

7. Personnel on vacation and rest must issue certificates. ?

8.20 14 The salary of the first 13 month is included in the total performance salary and paid according to relevant regulations. ?

Paragraph 2 of Article 65 of the State Council's Provisional Regulations on State Civil Servants (now invalid): "If the annual assessment is determined to be excellent and competent, salary increase and bonus can be given according to regulations."

Article 70 stipulates: "Except as stipulated by national laws, regulations and policies, state administrative organs shall not increase or decrease the salary of state civil servants in any form, nor shall they increase or decrease the insurance and welfare benefits of state civil servants."

Paragraph 4 of Article 74 of the Civil Service Law of People's Republic of China (PRC) (effective): "Civil servants who are determined to be excellent and competent through regular assessment shall enjoy year-end bonuses in accordance with state regulations."

Article 78 stipulates: "No organ may, in violation of state regulations, change the salary, welfare and insurance policies of civil servants without authorization, or raise or lower the salary, welfare and insurance benefits of civil servants without authorization. No organ may deduct or default on the wages of civil servants. "

The 13 monthly salary tax regulation:

How to calculate and pay personal income tax when an individual obtains the "double salary" issued by the unit, that is, the thirteenth month's salary? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's "Reply on Several Policy Issues of Individual Income Tax" (Guo [2002] No.629) stipulates that after the state organs, institutions, enterprises and other units implement the "double salary system", the "double salary" obtained by individuals should be regarded as one month's salary and salary income respectively.

In principle, the above-mentioned "double salary" income does not deduct any fees, and the taxable income is calculated and paid in full according to the applicable tax rate. However, if a taxpayer obtains "double salary" and the salary income of the current month is less than 3,500 yuan, the balance of the "double salary" income after deducting 3,500 yuan from the salary income of the current month shall be regarded as taxable income and personal income tax shall be calculated and paid. ?