2. If the legal representative is an employee, it should also be paid. But you don't have to treat the legal representative as an employee. A company can have no employees, but it has to file tax returns every month, even if the declared salary expenditure is zero.
Supplement:
There are two ways to calculate the number of employees in a company. The first kind refers to the person who has formally signed the contract, and the person who signed the formal contract with the company is the employee of the company. The second algorithm, except those who have signed a formal contract with the company, all the people who work in the company are company personnel, including temporary workers and outsourcing personnel.
Calculation formula of average number of employees per unit:
Average number of employees per month = (number of employees at the beginning of the month+number of employees at the end of the month) /2
Annual average number of employees = sum of monthly average number of employees/12
The calculation of the average number of employees in a unit is helpful to grasp the personnel flow of the enterprise and help the human resources management department to implement various human resources measures accordingly.
Staff and workers refer to staff and workers. In the past, it only referred to workers. At present, it refers to employees in state-owned enterprises, institutions and organs whose main source of livelihood is wage income.
Human resources (HR for short) refers to the sum of working-age population, population below working age and population above working age with working ability in a country or region. Or expressed as: the population of a country or region after deducting the population who have lost the ability to work. Human resources also refer to the education, ability, skills, experience and physical strength that people in an organization have in a certain period that can be used by enterprises and contribute to value creation. In a narrow sense, it is the ability (resources) that enterprises and institutions need for independent business groups.