What is the appropriate ratio of salary to sales?

Calculate the proportion of wages to income, and the formula is as follows: in the general ledger, the total number of credits for wages and salaries payable divided by the total number of credits for main business income * 100%= the proportion of wages to income.

This ratio is closely related to business scope, nature, growth stage and competitive environment. On the whole, the proportion that meets the needs of enterprise development is the best proportion. Foreign trade enterprises are generally between 20% and 40%; There may be more innovative scientific research enterprises between 30% and 50%; Property service enterprises between 50% and 80%.

The ratio of turnover to salary has results and poor comparability. The proportion of wages to added value can explain the problem and explain the proportion of wages in the wealth created. There is a big gap between different industries, which is related to labor-intensive or technology-capital-intensive industries. For example, in the past, it took five people to invest in advanced equipment, but now it needs 1 person, and the wage ratio will drop sharply. Therefore, it is difficult to judge whether it is normal, and other indicators can be used to explore, find and solve problems.

Labor law of the people's Republic of China

Article 48

The state implements the minimum wage guarantee system. The specific standard of the minimum wage shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the State Council for the record. The wages paid by the employer to the workers shall not be lower than the local minimum wage.