Does the total salary of employees include five insurances and one gold?

Total wages and salaries do not include five insurances and one gold paid by enterprises, but include five insurances and one gold paid by individuals. If the salary reaches more than 5,000 yuan, individual income tax shall be paid as required. The calculation method of individual tax is taxable income × tax rate-quick deduction.

Components of total wages:

1. hourly wage;

2. Piece rate;

3. Bonuses;

4. Allowances and subsidies;

5. overtime pay;

6. Wages paid under special circumstances.

Total wages refer to the total amount of labor remuneration paid directly by each unit to all employees of the unit within a certain period of time. These include hourly wages _ piece-rate wages _ all kinds of recurrent bonuses related to production, as well as all kinds of wage allowances stipulated by laws and regulations. Total wages are calculated by all employees, but also by all kinds of personnel. It is an important index of wage planning management and the basis of calculating average wage. The calculation of total wages should be based on all labor remuneration paid directly to employees.

Five insurances and one gold refer to several kinds of security benefits provided to workers by employers, including endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund. Among them, five insurances and one gold are the social security we usually pay. Social security is a legal responsibility and obligation. As an enterprise unit, it must be purchased for its employees according to law. Housing accumulation fund is not a legal responsibility and obligation. Enterprises can buy it for employees or not. In addition, employee pension insurance needs to reach a certain cumulative payment period before it can retire normally. Basically, it takes more than 15 years to retire normally and enjoy the basic pension.

Legal basis:

Provisions of the National Bureau of Statistics on the 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.

Eleventh the following items are not included in the scope of 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 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) the handling fee or management fee paid to the employing unit in addition to the salary 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.