Whenever we get a paycheck and see that the above terms finally constitute our salary, then someone will ask, why not just write a total amount and get it done? In fact, there are doorways to set up salary items. Here are some common salary determination items summarized by Mande Enterprise Services. After reading it, you will understand why it is so subdivided.
Five insurances and one gold, union funds, individual tax
The total wages of employees in the employing unit do not include social insurance premiums and housing accumulation fund such as employee welfare fund, employee education funds, trade union funds, endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. It should include medical insurance premiums, endowment insurance premiums, unemployment insurance premiums, housing accumulation funds, trade union funds, individual taxes, etc.
Non-current wage subsidy
The employing unit shall reissue the previous annual wage subsidies in the same year and include them in the total wages of employees in the year before enterprise income tax.
Labor dispatch
In the form of labor dispatch, the dispatched employee signs a labor contract with the dispatching unit, and the employee should be included in the number of employees in the dispatching unit, but the employee's salary should be borne and paid by the employing unit, and the total salary should be included in the dispatching unit.
Income of employees from more than two places
If the employer declares the income from two or more wages and salaries of employees, only the wages paid by the unit will be included in the total wages of employees when declaring and paying the employment security fund for the disabled.
Other employees who are not included in the total wages calculate and pay the employment security fund for the disabled.
1. Invention and creation awards, natural science awards, scientific progress awards, rationalization proposals and technical improvement awards paid in accordance with relevant regulations of the State Council, as well as bonuses paid to athletes and coaches;
2. Expenses related to labor insurance and employee welfare;
3, and retired, retired personnel treatment related expenses;
4. Labor protection expenditure;
5, manuscript fees, lecture fees and special work remuneration;
6, travel food subsidies, meals, transfer travel expenses and resettlement fees;
7. Tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises.
8. The risk-based salary income of the lessee of the leasing business unit.
9. Dividends (including share dividends) and interest paid to employees who buy stocks and bonds of this enterprise.
10. Medical subsidy and living allowance paid by the enterprise when the employee under the labor contract system terminates the labor contract.
1 1. Handling fee or management fee paid to the labor supply unit in addition to the salary of hiring temporary workers.
12, processing fees paid to domestic workers and contract fees paid to contractors according to processing orders.
13. Subsidies paid to students who participate in enterprise labor.
14, one-child subsidy for family planning.
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