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

The total salary of employees usually does not include five insurances and one gold.

I. Definition of total wages

Total wages refer to the total labor remuneration paid directly by an enterprise to all employees of the unit within a certain period of time, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. It is an important indicator to measure the income level of employees in enterprises, and it is also an important basis for enterprises to formulate salary policies and conduct salary management.

Second, the concept of five insurances and one gold

Five insurances and one gold refer to the social insurance and housing accumulation fund paid by enterprises for employees in accordance with state regulations, including endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance (now incorporated into medical insurance) and housing accumulation fund. These insurance and provident fund payments are in accordance with the provisions of national laws and regulations, aiming at protecting the basic living needs and rights and interests of employees.

Third, the relationship between total wages and five insurances and one gold.

Although the total wages and five insurances and one gold are related to the wages of employees, they belong to different categories. Total wages are the remuneration of employees' labor income, while five insurances and one fund are social insurance and housing accumulation fund paid by enterprises for employees, which are not in the category of total wages, so they are not included in total wages. In practice, enterprises usually inform employees of the payment of five insurances and one gold, and list the payment amount of five insurances and one gold separately in the payroll to let employees know their social security and provident fund payment.

Fourth, matters needing attention

It should be noted that although the five insurances and one fund are not included in the total wages, they are an important part of employees' salary, which is of great significance for protecting employees' basic living needs and rights and interests. Therefore, when making salary policy and salary management, enterprises should fully consider the payment of five insurances and one gold to ensure that the legitimate rights and interests of employees are guaranteed.

To sum up:

The total salary of employees does not include five insurances and one gold. Total wages refer to the total amount of labor remuneration paid directly by the enterprise to all employees of the unit within a certain period of time, while five insurances and one gold are social insurance and housing accumulation fund paid by the enterprise for employees in accordance with state regulations, which does not belong to the category of total wages. When making salary policy and salary management, enterprises should fully consider the payment of five insurances and one gold to ensure that the legitimate rights and interests of employees are protected.

Legal basis:

Provisions of the National Bureau of Statistics on the Composition of Total Wages

Article 4 provides that:

The total salary consists of the following six parts: (1) hourly salary; (2) piece rate; (3) bonuses; (4) Allowances and subsidies; (5) Overtime pay; (6) Wages paid under special circumstances.

Article 1 1 stipulates:

The following items are not included in the scope of total wages: (1) bonuses paid to athletes and coaches according to the relevant regulations issued by the State Council, such as invention and creation awards, natural science awards, scientific and technological progress awards, rationalization proposals and technical improvement awards; (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.