Actual expenditure of company salary plus social security

Five insurances and one gold account for nearly half of the actual salary expenditure.

What will happen if the new social security regulations lead to a 2% increase in corporate wages?

The tax department will be fully responsible for collecting social insurance premiums. The overall takeover of the tax department means that the collection and management of social insurance premiums has reached an unprecedented toughness.

In the past, the tax department only played the role of collecting social security fees, and its enthusiasm was not strong. Now all the subjects of social security fee collection are handed over to the tax department, which has enhanced the internal enthusiasm of the tax department. The tax department has a mature and flexible collection network and means, which can effectively collect social security fees; The tax authorities can use powerful means to recover the underpaid, underpaid and unpaid enterprises.

This affects every enterprise and office worker. Two calculations, one as a regional sample (taking Chengdu as an example) and the other as an industry sample analyzed by Shen Wan Hongyuan (taking the computer industry as an example). At the beginning of June, 2008, Chengdu announced that the average wage in 2 17 years was 7 163 1 yuan/year, or 5969.25 yuan/month. According to the minimum level of old-age insurance, that is, 4%, the base of Chengdu's old-age insurance payment in 2 17 years is 2388 yuan, and the upper limit (three times the social wage) is 179 1 yuan; Medical and other insurance (minimum 6%) is paid at RMB 3,255, and the upper limit is RMB 16275.

In the first case, employees' wages are all pre-tax (social security) wages, and the new social security fees cannot be transferred to enterprises: before the new regulations, the amount paid by enterprises to employees was: 8+747.97 = 8,747.97 yuan; After the new regulations, the amount of employee compensation paid by the company is: 8+2,243.2 =1.243.2 yuan; The wage expenditure of enterprise employees increased by (1243.2-8747.97)/8747.97 =17.9%, and disposable personal income decreased by 562.84 yuan/month.

In the second case, employees' wages are after-tax (social security), and the latter can transfer the new social security expenses to the enterprise, and the social security contributions increased by individuals are borne by the company. After the new regulations, the amount of employee compensation paid by the company is: 8+2,243.2+562.84 =186.4 yuan; The increase ratio of employees' salary expenditure is: (186.4-8747.97)/8747.97 = 23.53%. Taking the median of the first situation and the second situation, after the new social security regulations, the growth ratio of enterprise employees' salary expenditure is 2.3 1%.

The impact of social security adjustment on the operating costs of enterprises Labor costs (including the wages of production workers, managers, R&D personnel, sales personnel, etc. ) The proportion of operating income of various manufacturing enterprises varies greatly, mainly depending on the proportion of raw materials, mostly ranging from 7%- 15%, with a median of 1 1% (this data needs to be revised according to different industries).