(Approved by the State Council on September 30, 1989 and issued by the National Bureau of Statistics on January 1, 1990)
Chapter I General Provisions
Article 1 In order to unify the scope of calculation of total wages, ensure the unified statistical accounting and accounting of wages by the State, and to facilitate the compilation, checking of plans and wage management as well as to correctly reflect the wages and incomes of employees, these provisions are formulated.
Second Article: The calculation of the scope of total wages in the planning, statistics and accounting of enterprises and institutions under universal and collective ownership, and of all kinds of joint-venture units, as well as of State organs, political party organs and public organizations at all levels, shall comply with these provisions.
Article 3 The gross wage refers to the total amount of labor remuneration paid directly to all employees of each unit within a certain period of time.
The calculation of total wages shall be based on the total labor remuneration paid directly to the employees.
Chapter II: Composition of Total Wages
Article 4: Total wages shall consist of the following six components:
(1) hourly wages;
(2) piece-rate wages;
(3) bonuses;
(4) allowances and subsidies;
(5) overtime and overtime wages;
(6) wages paid under special circumstances. Wages paid under special circumstances.
Article 5: Hourly wages refer to the labor remuneration paid to individuals according to the hourly wage rate (including regional cost-of-living allowances) and working hours. These include:
(1) wages paid at the hourly wage rate for work already done;
(2) basic wages and job (position) wages paid to employees in units that implement the structural wage system;
(3) apprenticeship wages (living expenses for apprentices) for new employees;
(4) sports allowances for athletes.
Article 6 Piece-rate wages refer to labor remuneration paid at piece-rate unit price for work done. It includes:
(1) wages paid to individuals according to the quotas and piece-rate unit prices approved by the labor department or the competent department under the wage systems of excess progressive piece-rate and direct unlimited piece-rate and quota piece-rate and over-quota piece-rate;
(2) wages paid to individuals according to the method of lump sum of work tasks;
(3) wages paid to individuals according to the method of commission of turnover or commission of profit (c) Wages paid to individuals on the basis of turnover commission or profit commission method.
Article 7 Bonus refers to the labor remuneration paid to employees for excess labor and labor remuneration for increasing revenue and saving expenses. It includes:
(1) production awards;
(2) savings awards;
(3) labor competition awards;
(4) incentive wages for institutions and agencies;
(5) other bonuses.
Article 8 Allowances and subsidies refer to allowances paid to employees to compensate for their special or extra labor consumption and for other special reasons, as well as price subsidies paid to employees to ensure that their wage levels are not affected by prices.
(i) Allowances. These include: allowances to compensate employees for special or extra labor consumption, health care allowances, technical allowances, annual merit allowances and other allowances.
(ii) Price subsidies. Including: all kinds of subsidies paid to ensure that the wage level of employees are not affected by price increases or changes.
Article 9 Overtime and overtime pay refers to overtime pay and overtime pay paid in accordance with regulations.
Article 10 Wages paid under special circumstances. It includes:
(1) Wages paid at the hourly wage rate or a certain percentage of the hourly wage rate for reasons of illness and work injury and maternity leave, family planning leave, marriage and funeral leave, personal leave, family visit leave, periodic leave, stoppage of work for study, and execution of state or social obligations, etc., in accordance with the relevant state laws, regulations and policies;
(2) Additional wages and reservation wages.
Chapter III Items Not Included in the Total Wages
Article 11 The following items are not included in the scope of the total wages:
(1) prizes for inventions and natural sciences, prizes for scientific and technological progress, and prizes for rationalization proposals and technological improvements paid and bonuses paid to athletes and coaches, which are awarded in accordance with relevant regulations issued by the State Council;
(2) prizes for labor insurance and employees' welfare;
(3) prizes for the development of the country's economy and the development of the country's economy; and (b) Expenses related to labor insurance and employee welfare;
(c) Expenses related to the treatment of retired, retired and retiring staff;
(d) Expenses for labor protection;
(e) Remuneration for manuscripts, lectures and other specialized work;
(f) Meal subsidies on business trips, luncheon subsidies, travel expenses on transferring to another job, and settling-in expenses;
(g) Expenses related to the development of the economy; (h) Expenses related to the development of the economy; (i) Expenses related to the development of the economy; and (j) Expenses related to the development of the economy.
(vii) Compensation for tools and livestock, etc., paid to employees who bring their own tools and livestock to work in the enterprise;
(viii) Risk-based compensation income for lessees of leased business units;
(ix) Dividends (including dividends on shares) and interest paid to employees who purchase shares of stock of the enterprise and its bonds;
(x) (xi) Medical assistance and subsistence allowance, etc., paid by the enterprise upon termination of the labor contract of a worker under a labor contract;
(xi) Handling or management fees paid to labor supplying units in addition to wages in connection with the hiring of temporary workers;
(xii) Processing fees paid to domestic workers and their contracting fees paid to contracting units under the processing and ordering method;
(xiii) Subsidies paid to schoolchildren who participate in the labor of the enterprise;
(xiv) Allowances for one child for family planning.
Article 12 The items listed in the preceding article shall be counted separately in accordance with state regulations.
Chapter IV Supplementary Provisions
Article 13 The calculation of the scope of the relevant gross wages of private units, business units of overseas Chinese, Hong Kong, Macao, Taiwan industrialists and business units operated by foreigners within the territory of the People's Republic of China, shall be carried out with reference to the present provisions.
Article 14 These Provisions shall be interpreted by the National Bureau of Statistics.
Article 15 Each region or department may, in accordance with these provisions, formulate regulations on the specific scope of the composition of the total wage bill.
Article 16 These provisions shall come into force on the date of their promulgation. The Provisional Provisions on the Composition of the Total Wage Bill, approved and issued by the State Council on May 21, 1955, shall be repealed at the same time.
Employee Welfare Expenses
The Ministry of Finance issued the Circular on Enterprises Strengthening the Financial Management of Employee Welfare Expenses, which further clarified the direction of the reform of the employee welfare expense system of the enterprises, and aroused widespread concern in the society. The relevant person in charge of the Enterprise Department of the Ministry of Finance has interpreted the relevant issues.
Central enterprises per capita welfare costs vary by 300 times
There are two main problems in the financial management of employee welfare costs:
One is that the border between employee welfare costs and wages and other costs is not clear. Some enterprises arbitrarily adjust the scope of employee welfare spending and spending standards, both the uncontrolled growth of labor costs, erosion of the national tax base, infringement of the rights and interests of corporate investors, but also arbitrarily compressed spending and infringement of the legitimate rights and interests of employees. Secondly, some enterprises have issued or paid unreasonable employee welfare fees, widening the gap in income distribution in society. According to the 2008 national financial accounts of state-owned and state-controlled enterprises, the central enterprises per capita welfare expenditure of 3,387 yuan, accounting for 7% of total wages, of which the highest per capita welfare expenditure of 44,600 yuan, accounting for 26% of total wages, the lowest per capita welfare expenditure of 149 yuan, accounting for only 0.6% of total wages, a difference of nearly 300 times.
The notice makes clear the direction of reforming the system of employee welfare payments: controlling the proportion of employee welfare payments in total employee income. Relative to wages and salaries, employee benefits are only an auxiliary form of labor compensation for employees. Enterprises should make reference to the general level of history, and reasonably control the proportion of employee welfare expenses in the total income of employees, to avoid the disorderly growth of welfare income distorting the real cost of social labor and market prices (i.e. wages).
Resolving the problem of employee welfare benefits through market-oriented channels. Enterprises that still undertake a large number of collective welfare functions should gradually promote the separation and reform of internal collective welfare departments, and resolve the issue of employee welfare benefits through market-oriented means.
Gradually incorporating employee welfare into total wage management. Enterprises should combine the reform of the remuneration system, gradually establish a complete labor cost management system, and incorporate employee welfare into the management of total employee wages.
Welfare expenditure has five adjustments
Notice on the scope of expenditure on employee welfare costs, mainly from the following five aspects of the previous financial regulations to adjust:
Employee basic medical insurance premiums, supplemental medical and supplemental pension insurance premiums, has been paid or extracted according to a certain percentage of the total payroll, and directly included in the cost of costs, and is no longer classified as employee welfare expenses.
Other traditional items that fall within the scope of welfare expenses continue to be retained as employee welfare expenses. For example: medical expenses paid by enterprises to their employees for overseas medical treatment on official business, medical expenses for employees of enterprises that have not yet implemented medical integration, medical subsidies for employees' dependent immediate family members, subsidies for self-managed employee canteens, funeral subsidies, pension payments, employee relocation expenses, one-child fees, family visit travel expenses, employee hardship assistance, and labor costs in the welfare department.
Retirees' out-of-coordination expenses, employees' convalescence expenses, heat-saving expenses, depreciation and repair and maintenance expenses of equipment and facilities of welfare departments within enterprises that have not yet been separated, and subsidies for heating costs in accordance with relevant national financial regulations are adjusted to be included in the scope of employees' welfare expenses.
The transportation, housing and communication benefits provided by enterprises for their employees were not explicitly included in the scope of employee welfare expenses in the past, but after the issuance of the Notice, those that have implemented the monetization reform are explicitly included in the management of the total wages of employees as "all kinds of allowances and subsidies", such as housing subsidies, transportation subsidies, communication subsidies, or vehicle reform subsidies, which are paid or issued according to the standard on a monthly basis. If the monetization reform has not yet been implemented, the related expenditures will be adjusted to be included in the management of employee welfare expenses.
For the holiday subsidies given by enterprises to their employees, and the monthly subsidies for lunch expenses without unified meal supply, they are explicitly included in the management of total wages.
Regulating the welfare of heads of enterprises
For the welfare of heads of enterprises, the notice stipulates that enterprises that have implemented the annual salary system and other payroll reforms should incorporate all welfare monetary subsidies in line with national regulations into the overall management of the payroll system, and that welfare monetary subsidies issued or paid will be charged to their personal payroll. After the implementation of the annual salary system, the remuneration received by the person in charge of an enterprise has in fact fully taken into account the contribution of his or her management elements, job consumption and welfare benefits. Therefore, the income from welfare monetary subsidies of the head of the enterprise is an integral part of his annual salary, and should not be paid by the enterprise separately from his annual salary.
State-funded enterprises such as telecommunications, electric power, transportation, heat, water supply, gas and other enterprises that use their products and services as employee welfare shall practice fair trade in accordance with the principle of commercialization, and shall not make them directly available to employees and their relatives free of charge or at a low price. These products and services are necessities of life, and the State does not prohibit the relevant enterprises from providing them to their employees as benefits in kind, but if they are not traded and accounted for according to the principle of commercialization, but are instead made available to employees and their relatives for use free of charge or at a low price, this will result in unequal treatment between the employees within the enterprise and the general public. In addition, since some public utility enterprises, such as transportation, heat and water supply enterprises, need to be subsidized by the State treasury, it would add an unreasonable burden to the treasury if products and services provided as welfare to the employees of the enterprise were to be treated differently in terms of price from products and services sold to the public. Therefore, for the products and services of the enterprise provided to the employees, the enterprise shall calculate the operating income and welfare expenses based on the market price.
Margin Calculation
Total Wage Increase = (Total Wages Extracted for the Year - Total Wages Extracted for the Prior Year)/Total Wages Extracted for the Prior Year x 100%
In the case where the growth rate of total wages is higher than that of the economic benefits;
Total Wages Deductible for Pre-tax Deduction for the Year = Total Wages Extracted for the Prior Year Total wages × (economic benefit growth rate + 1)
Total base
Total wage base, according to the state regulations on the composition of the total wage, in principle, based on the annual report of the unit's labor wages in the previous year, to reduce the one-time retroactive payment of the previous year's wages, the wages of the employees transferred out of the establishment, and all kinds of unreasonable wage expenditures; and to increase the wages of the employees who have increased in number in the previous year, the employees' wages that have been changed to the next higher level and those who have been transferred out of the establishment, and to increase the wages of the workers who have been transferred out of the establishment, and to increase the employees' wages that have been transferred out of the establishment. The wage of the employee's tail, as well as other factors for increasing or decreasing wages as stipulated by the state, shall be determined.
Composition of the total amount
The total amount of wages is made up of the following components:
(1) hourly wages
1. wages paid on an hourly basis for work already done;
2. basic wages and positional (job) wages paid to employees in units where a structured wage system is in effect;
3. apprentice wages (apprentice's living wages) for new employees; and
4. wages paid to employees for the first time. Wages (living expenses for apprentices) for new employees;
4. sports allowances for athletes.
(2) Piece-rate wages
1. Wages paid to individuals on the basis of quotas and piece-rate unit prices approved by the labor department or the competent authority under the wage systems of excess progressive piece-rate, direct unlimited piece-rate, quota piece-rate and over-quota piece-rate;
2. Wages paid to individuals on the basis of the lump-sum method of work assignment;
3. Wages paid to individuals on the basis of the turnover-contributing or profit-contributing method. Wages paid to an individual by the turnover commission or profit commission method.
(3) Bonuses
1. Production awards: including overproduction awards, quality awards, safety (no accident) awards, comprehensive awards for assessing various economic indicators, early completion awards, foreign ship speedy dispatch awards, year-end awards (labor bonuses), etc.
2.
2. Savings awards: a variety of power, fuel, raw materials and other savings awards.
3. Labor competition awards: including various bonuses and in-kind awards for model workers and advanced individuals.
4. Incentive wages for authorities and institutions;
5. Other bonuses: including bonuses paid from honoraria for part-time classes and commission on income from amateur medical and health services, etc.
(iv) Allowances and subsidies
1. Allowances to compensate employees for special or extra labor consumption: altitude allowance, underground allowance, mobile construction allowance, field work allowance, forest area allowance, temporary allowance for high temperature work, island allowance, allowance for difficult weather stations (stations), microwave station allowance, temporary allowance for plateau areas, cold storage low temperature allowance, field work allowance for grassroots auditing personnel, Postal and telecommunication personnel field work allowance, night shift allowance, mid-shift allowance, shift (group) leader allowance, school class teacher allowance, three kinds of art (dance, martial arts, music) personnel work allowance, sports team class (team) cadres stationed in the team allowance, public security police duty post allowance, environmental sanitation personnel post allowance, broadcasting and television antennae post allowance, salt industry post allowance, waste recycling personnel post allowance, funeral special industry allowance, urban social welfare institutions post allowance, urban social welfare institutions post allowance, social welfare institutions post allowance, social welfare institutions post allowance, social welfare institutions post allowance, social welfare institutions post allowance. Social Welfare Institution Post Allowance, Environmental Monitoring Allowance, Internment Post Allowance and so on.
2. Health care allowances: sanitary and epidemic prevention allowances, medical and health care allowances, scientific and technological health care allowances, and special health care allowances for employees of various social welfare institutions.
3. Technical allowances: special teacher's allowance, scientific research allowance, technical allowance for workers, technical allowance for old herbal medicine workers, special education allowance, etc.
4. Annual merit allowance: working age allowance, teaching age allowance and nurse working age allowance, etc.
5. Other allowances: meal allowances paid directly to individuals (train drivers' and crew members' service allowances, navigation and aircrew meal allowances, aquatic fishing and fishing personnel meal allowances, professional fleet car drivers' traveling allowances, sports players' and coaches' meal allowances, ethnic minority meal allowances, and small meal unit subsidies, etc.), contractual workers' wage allowances, and book and newspaper expenses.
6. Price subsidy. Various subsidies paid to ensure that the wage level of employees is not affected by price increases or changes, such as price subsidies for meat, etc., price subsidies for foodstuffs, food price subsidies, coal price subsidies, housing subsidies, and water and electricity subsidies.
7. Monetized housing subsidies granted or paid on a monthly basis according to standards;
8. Monetized transportation subsidies or car reform subsidies;
9. Monetized communication subsidies.
10. holiday allowances paid to employees;
11. monthly subsidies for lunch expenses without uniform meal service.
(v) Overtime and overtime wages:
1. Overtime wages;
2. Overtime wages
(vi) Wages paid under special circumstances.
1. wages paid at the hourly wage rate or a certain percentage of the hourly wage rate for reasons such as illness, work injury, maternity leave, family planning leave, marriage and bereavement leave, personal leave, family visitation leave, periodic leave, work stoppage for study, and execution of state or social obligations, etc., in accordance with the provisions of the state's laws, regulations, and policies;
2. additional wages;
3. reservation wages.
Related Information
According to the "Circular of the State Administration of Taxation on the Issues of Deduction of Enterprises' Wages and Salaries and Employee Welfare Expenses", the State Taxation Letter [2009] No. 3 document stipulates:
I. Issues of Reasonable Wages and Salaries
"Reasonable Wages and Salaries" as referred to in Article 34 of the Implementing Regulations ", refers to the wages and salaries actually paid to employees by an enterprise in accordance with the provisions of the wage and salary system formulated by the shareholders' general meeting, the board of directors, the remuneration committee or the relevant management body. When the tax authorities confirm the reasonableness of wages and salaries, they can grasp them according to the following principles:
(1) the enterprise has formulated a relatively standardized system of wages and salaries for its employees;
(2) the system of wages and salaries formulated by the enterprise is in line with the level of the industry and the region;
(3) wages and salaries issued by the enterprise for a certain period of time are relatively fixed, and adjustments of wages and salaries are (d) The enterprise has fulfilled its obligation to withhold and pay personal income tax on behalf of individuals in accordance with the law in respect of the wages and salaries actually paid by the enterprise.
(4) The enterprise has fulfilled its obligation to withhold and pay personal income tax in accordance with the law in respect of the wages and salaries actually paid.
(e) The arrangements concerning wages and salaries are not aimed at reducing or evading taxes. Regarding the total amount of wages and salaries The "total amount of wages and salaries" referred to in Articles 40, 41, and 42 of the Implementing Regulations refers to the total amount of wages and salaries actually paid out by an enterprise in accordance with the provisions of Article 1 of this Circular, excluding the enterprise's Employee welfare expenses, employee education expenses, labor union expenses, social insurance premiums such as pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work injury insurance premiums, maternity insurance premiums and housing fund. The wages and salaries of enterprises of state-owned nature shall not exceed the limited amount granted by the relevant government departments; the exceeding portion shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted in the calculation of the taxable income of the enterprise.
The following items are not included in the scope of gross wages:
(1) awards for inventions and creations and awards for natural sciences, awards for scientific and technological progress, and awards for rationalization suggestions and technological improvements, as well as prizes paid to athletes and coaches, which are awarded in accordance with the relevant regulations issued by the State Council;
(2) expenses relating to labor insurance and employee welfare;
(3) expenses relating to retirement and retirement benefits, which are not deducted in the calculation of taxable income of an enterprise. p>(3) Expenses related to the treatment of retired, retiring and retired personnel;
(4) Expenses for labor protection;
(5) Remuneration for manuscripts, lectures and other special work;
(6) Meal subsidies on business trips, subsidies for meals missed, travel expenses for transferring to another job, and settling-in expenses;
(7) Payment of tools, livestock for employees who bring their own tools and livestock to work in the enterprise; and (vii) Compensation for tools and livestock paid to employees who bring their own tools and livestock to work in the enterprise;
(viii) Compensation for the risk of lessees of leased units;
(ix) Dividends (including dividends on shares) and interest paid to employees who purchase the enterprise's stocks and bonds;
(x) Medical subsidies and subsistence subsidies paid by the enterprise to employees whose labor contracts are terminated;
(xi) Medical subsidies and subsistence subsidies paid to employees under a labor contract upon termination of the contract;
(xi) Handling or management fees paid to labor-supplying units in addition to wages for the hiring of temporary workers;
(xii) Processing fees paid to domestic workers and contracting fees paid to contracting units under the processing and ordering method;
(xiii) Subsidies paid to school students who participate in the labor of the enterprise;
(xiv) Allowance for one child for family planning.
Composition Provisions
Department of Politics and Law of the National Bureau of Statistics (Approved by the State Council on September 30, 1989 and issued by the National Bureau of Statistics Order No. 1 on January 1, 1990)
Chapter I. General Provisions Article 1 In order to unify the scope of calculation of the total wage, to ensure that the State carries out a unified statistical accounting and accounting for wages, and to facilitate the compilation and checking of plans and the administration of wages As well as correctly reflect the wage income of employees, the formulation of these provisions.
Article 2: The calculation of the scope of total wages in the planning, statistics and accounting of enterprises and institutions under the ownership of the whole people and collectively owned by the whole people, and all kinds of joint-venture units, as well as state organs and political party organs at all levels and social organizations, shall comply with the provisions of the present regulations.
Article 3 says that the total wage bill refers to the total amount of labor remuneration paid directly to all employees of each unit during a certain period of time.
The calculation of total wages shall be based on the total labor remuneration paid directly to all employees.
Chapter II Composition of Total Wages Article 4 Total wages shall consist of the following six components:
(1) hourly wages;
(2) piece-rate wages;
(3) bonuses;
(4) allowances and subsidies;
(5) wages for overtime work and overtime pay;
(6) wages paid under special circumstances .
Article 5: Hourly wages are said to be the remuneration for labor paid to an individual according to the hourly wage rate (including cost-of-living allowances in the region) and working hours. It includes:
(1) wages paid at the hourly wage rate for work already done;
(2) basic wages and job (position) wages paid to workers in units with a structured wage system;
(3) trainee wages (cost-of-living allowances for apprenticeships) for workers newly joining the workforce;
(4) sports allowances for athletes.
Article 6 Piece-rate wages refer to labor remuneration paid at piece-rate unit price for work done. It includes:
(1) wages paid to an individual according to the quota and piece-rate unit price approved by the labor department or the competent department under the wage system of excess progressive piece-rate, direct unlimited piece-rate, quota piece-rate and over-quota piece-rate;
(2) wages paid to an individual according to the method of lump sum of the work;
(3) wages paid to an individual according to the method of commission of turnover or commission of profit (c) Wages paid to individuals on the basis of turnover commission or profit commission method.
Article 7 Bonus refers to the labor remuneration paid to the employees for their excess labor and their labor remuneration for increasing revenue and saving expenses. It includes:
(1) production awards;
(2) savings awards;
(3) labor competition awards;
(4) incentive wages for institutions and agencies;
(5) other bonuses.
Article 8 Allowances and subsidies refer to allowances paid to employees to compensate for their special or extra labor consumption and their allowances due to other special reasons, as well as price subsidies paid to employees to ensure that their wage levels are not affected by prices.
(i) Allowances. These include: allowances to compensate employees for special or extra labor consumption, health care allowances, technical allowances, annual merit allowances and other allowances.
(ii) Price subsidies. Including: all kinds of subsidies paid to ensure that the level of wages of employees are not affected by price increases or changes.
Article 9 Overtime and overtime pay refers to overtime pay and overtime pay paid in accordance with regulations.
Article 10 Wages paid under special circumstances. It includes:
(1) Wages paid at the hourly wage rate or a certain percentage of the hourly wage rate for reasons of illness, work injury, maternity leave, family planning leave, marriage and funeral leave, personal leave, family visit leave, periodic leave, work stoppage for study, and execution of national or social obligations, etc., in accordance with the provisions of national laws, regulations and policies;
(2) additional wages and reservation wages.
Chapter III Items Not Included in the Total Wages Article 11 The following items are not included in the scope of the total wages:
(1) awards for inventions and creations, prizes for natural sciences, prizes for scientific and technological progress, and prizes for rationalization proposals and technological improvements issued in accordance with relevant regulations issued by the State Council and prizes paid to athletes and coaches;
(2) expenses relating to labor insurance (b) Expenses on labor insurance and employee benefits;
(c) Expenses on the treatment of retired, retired and retiring staff;
(d) Expenses on labor protection;
(e) Remuneration for manuscripts, lectures and other specialized work;
(f) Meal subsidies on business trips, subsidies for meals missed, and travel and settling-in expenses on transferring to another job;
(viii) Compensation for the risk of lessees of leased units;
(ix) Dividends (including dividends on shares) and interest paid to employees who purchase the enterprise's stocks and bonds;
(x) Dividends paid to employees who terminate their employment contracts, and at the same time are paid by the enterprise;
(x) Dividends and interest paid to employees who are under a labor contract. (x) Medical and living allowance paid by the enterprise for the termination of labor contract;
(xi) Handling or management fees paid to labor supply units in addition to wages for the hiring of temporary workers;
(xii) Processing fees paid to homeworkers and contracting fees paid to contracting units in accordance with the processing and ordering methods;
(xiii) Subsidies paid to school students who work for the enterprise;
(xiii) Subsidies paid to students who work for the enterprise;
(xiii) Subsidies paid to students who work for the enterprise. (xiii) Subsidies paid to schoolchildren participating in the work of the enterprise;
(xiv) Allowances for one-child family planning.
Article 12 The items listed in the preceding article shall be counted separately in accordance with national regulations.
Chapter IV Supplementary Provisions Article 13 The calculation of the scope of the relevant gross wages of private units, business units operated by overseas Chinese, as well as those operated by industrialists from Hong Kong, Macao and Taiwan, and business units operated by foreigners within the territory of the People's Republic of China shall be carried out with reference to the present provisions.
Article 14 These provisions shall be interpreted by the National Bureau of Statistics.
Article 15 Each region and each department may formulate regulations on the specific scope of the composition of the total wage bill in accordance with these Regulations.
Article 16 These provisions shall come into force on the date of their promulgation. The Provisional Provisions on the Composition of the Total Wage Bill, approved and issued by the State Council on May 21, 1955, shall be repealed at the same time.
Other Information
360 Degrees of Remuneration Regulations of the People's Republic of China on Labor Insurance (as amended) Law of the People's Republic of China on Labor Unions Accounting Standard for Business Enterprises No. 9 - Employee Remuneration Regulations on Workmen's Compensation Insurance Distribution of Wealth Wanda Group China Railway Construction Corporation Aluminum Corporation of China Ltd. sino-foreign joint venture enterprises China Employees' Pension Insurance Contracts George Elton Mayo five insurance and one pension Human Resource Managers Labor Costs Corporate Power Mechanisms Corporate Annuities Corporate Business Mechanisms Paul Galvin Exemptions Pension Funds Cashiers Initial Distribution Profit-Sharing System Residual Value Theory Labor Claims Labor Distribution Rates Labor-Management Cooperation Dual Labor Relationships Stacked Patch Effect Employee Stock Ownership Plans State-Owned Enterprises Bulk Observation Methods Bank of Ningbo Macro-Tax Burden Employment Discrimination Job Grade Wage System Industrial Value Added Union Funds Union Assets Wage Fund Supervision Wage Fund Management Wage Market Surveys Wage Costs Wage Rights Wage Expense Allocation Seniority Wages A Complete List of Commonly Used Accounting Entries Wages Payable Welfare Payable Taxes Payable Method Accounts Receivable Growth Rate Taxable Income Start-Up Expenses Development Overheads Compulsory Savings Effect Aggregate Indicators Real Estate Costs Recruitment Alternatives Motorola University Revenue Policies Skyline Plan Periods Expenses Standard Wage Rate Sample Method Core Human Resources Comparative Advantage Strategy Permanent Differentials Floating Wage Point Method Material Incentive Theory Price Target Planning Direct Labor Cost Differentials Social Security Taxes Tax Deductions Non-Competes Administrative Expenses Recurring Surveys Economic Crisis Structural Wage Systems Statistical Subgroups Statistical Indicators Statistical Indicator Systems Marathon Petroleum Corporation, USA Employee Education Funding Employee Compensation Payroll Payroll Salary Points Payroll Compensation Policy Piece-rate wages Financial English English-Chinese Cross-Reference Table Financial English-Chinese Cross-Reference Table Financial English-Chinese Cross-Reference Table (FG) Distribution costs Hawthorne effect Non-accelerating inflation Unemployment rate More entries (94)...