What does the wage income specifically include?

Total wages and salaries include the sum of wages and salaries paid by the enterprise according to the actual situation, which mainly consists of the following six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. It does not include social insurance premiums and housing accumulation funds such as employee welfare fees, employee education fees, trade union funds, pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance, etc.

The items whose expanded contents are not included in the total wages include: (1) the invention and creation 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, and the 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, lunch subsidies, transit travel expenses and resettlement fees.