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 people, all kinds of joint-venture units, state organs at all levels, organs of political parties and social organizations shall comply with these provisions.
Article 3 The total wage bill 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 all labor remuneration paid directly to the employees.
Chapter 2: Composition of Total Wages
Article 4: Total wages shall consist of the following six parts:
(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 workers in units that implement the structural wage system;
(3) apprenticeship wages (living expenses for apprentices) for new workers;
(4) sports allowances for athletes.
Article 6 Piece-rate wage refers to the labor remuneration paid on a 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 implementation of the excess progressive piece-rate, direct unlimited piece-rate, quota piece-rate and over-quota piece-rate wage system;
(2) wages paid to individuals according to the method of lump-sum of the work task;
(3) wages paid to individuals according to the method of commission on turnover or commission on profit. Wages.
Article 7 Bonus refers to the labor remuneration paid to employees for excess labor and labor remuneration for increasing revenue and saving expenses. They include:
(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 level of wages of employees are not affected by price increases or changes.
Article 9 Overtime and Overtime Wages refers to overtime and overtime wages 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 such as illness, work injury, maternity leave, family planning leave, marriage and funeral leave, personal leave, family visit leave, periodic leave, work stoppage for study, and implementation of national or social obligations, etc., in accordance with the provisions of the 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) prizes for creativity and invention, prizes for natural sciences, prizes for scientific and technological progress, and prizes for rationalization proposals and technological improvements awarded and paid in accordance with relevant regulations issued by the State Council as well as prizes paid to athletes and coaches;
( (b) Expenses related to labor insurance and employee benefits;
(c) Expenses related to the treatment of retired, retired and retiring personnel;
(d) Expenses for labor protection;
(e) Remuneration for manuscripts, lectures and other specialized work;
(f) Expenses for meal allowance on business trips, subsidies for missed meals, travel expenses for transferring to another job, and settling-in expenses;
(h) Expenses related to the payment of the following: (i) the payment of the following settling-in expenses;
(vii) Compensation for tools and livestock paid to employees who bring their own tools and livestock to work in the enterprise;
(viii) Risk-based compensation income for lessees of units operating under leases;
(ix) Dividends (including dividends on shares) and interest paid to employees who purchase the enterprise's stocks and bonds;
(x) (xi) Medical subsidies, production subsidies, etc., paid by the enterprise upon termination of the labor contract for workers under labor contracts;
(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 domestic workers and 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 are counted separately in accordance with state regulations.
Chapter IV Supplementary Provisions
Article 13 of the Chinese People's Republic of China **** and the State of the private sector, overseas Chinese and Hong Kong, Macao, Taiwan industrial and commercial business units and foreign business units related to the calculation of the scope of the total amount of payroll, with reference to the implementation of these provisions.
Article 14 of 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 publication. The Provisional Provisions on the Composition of Total Wages approved and issued by the State Council on May 21, 1955, shall be repealed at the same time.
Annexes:
Explanation of Employee Wages
(1) Total Wages
The total wages of employees refer to the total amount of labor remuneration paid directly to all the employees of each unit within a certain period of time.
Total wages include hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime and overtime wages, and wages paid under special circumstances.
The principle of calculating total wages shall be based on all labor remuneration paid directly to employees. Labor remuneration paid by each unit to its employees and other wages paid in accordance with the relevant provisions, whether they are included in the cost or not, whether they are included in the items of bonus tax according to the state regulations or not, whether they are paid in money or in kind, shall be included in the calculation of the total wages.
All units shall calculate the monthly, quarterly and annual gross wages on the basis of the actual number of wages paid, but the wages paid in advance for the following month on the occasion of festivals shall still be counted in the gross wages of the month in which they should be paid. If there is a large change in the total amount of wages for the month due to the retroactive payment of adjusted wages, a note should be added to the statistical table to explain the change.
Items not included in the gross wages:
(1) The creation and invention awards, the National Spark Award, the natural science awards, the scientific and technological progress awards, the rationalization suggestions and technological improvement awards paid, and the ranking awards, the sports level awards, the record-breaking awards, and the training achievement awards for the coaches, which are awarded in accordance with the relevant regulations issued by the State Council.
(2) Expenses related to labor insurance and employee welfare. Specifically, there are: funeral expenses and pension fees for the death of employees, medical and health expenses or public medical expenses, employees' living difficulties, collective welfare subsidies, trade union cultural and educational expenses, collective welfare expenses, travel expenses for visiting relatives, winter heating subsidies, transportation subsidies for commuting to and from work, and washing and cleaning expenses.
(3) Expenditures related to the treatment of retired, retired and retired personnel.
(4) Allowances paid to retired and retired personnel employed or retained.
(5) Various expenditures on labor protection. Specifically: work clothes, gloves and other labor protection supplies, antidotes, cool drinks, as well as health food treatments at the expense of labor protection fees in accordance with the scope set by the Ministry of Labor and other seven units on July 19, 1963 for the five categories of work enjoyed by workers in contact with toxic substances, silica dust work, radiation work and diving, caisson work, high temperature work and other types of work.
(6) Remuneration for manuscripts, lectures and other specialized work.
(7) Meal allowance for business trips, meal allowance for missed meals, travel expenses for transferring to another job and settling-in expenses.
(8) Compensation for tools, livestock, etc. paid to employees who bring their own tools and livestock to work in the enterprise.
(9) Risk-based compensation income for lessees of units operating under lease.
(10) Dividends (including stock dividends) and interest paid to employees who purchased stocks and bonds of the enterprise.
(11) Medical subsidies and subsistence allowances paid by the enterprise upon termination of labor contracts for employees under labor contracts.
(12) Handling or management fees paid to the unit providing labor in addition to wages for hiring temporary workers.
(13) Processing fees paid to home workers and contracting fees paid to contracting units under the processing and ordering method.
(14) Subsidies paid to school students who participate in the labor of the enterprise.
(15) Allowance for one child for family planning.
(2) the content of the composition of the total wage bill
The content of the composition of the total wage bill was adjusted in accordance with the "Provisions on the Composition of the Total Wage Bill" approved by the State Council's Document No. 65 [1989] and issued by the National Bureau of Statistics under Decree No. 1 in 1990, in which the "Wages Paid in Special Circumstances" was separated into the "Wages Paid in Special Circumstances" and "Wages Paid in Special Circumstances".
Hourly wages refer to labor remuneration paid to individuals according to hourly wage rates (including regional cost-of-living allowances) and working hours. It includes:
(1) wages paid at the hourly wage rate for work already done;
(2) base wages and job (position) wages paid to employees in units with a structured wage system;
(3) trainee wages (subsistence allowance for apprentices) for employees newly joining the workforce;
(4) athletes' sports allowances;
(5) 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 funeral leave, personal leave, family visit leave, periodic leave, suspension from work for study, or execution of state or social obligations, in accordance with the provisions of the state laws, regulations and policies;
(6) Retirement pension fund for contractual employees who have made the prescribed contribution of not more than 3% of the employee's standard source of wages. Wages during the period in which the employee is disciplined, etc.
Piece-rate wages refer to the labor remuneration paid at piece-rate for the work done, including:
(1) wages paid to an individual according to the quota and piece-rate approved by the labor department or the competent authority under the wage system of excess progressive piece-rate, direct unlimited piece-rate, quota piece-rate and over-quantified piece-rate;
(2) wages paid to an individual according to the method of lump-sum payment for the work task;
(3) Wages paid to individuals according to the turnover commission or profit commission method.
Which: piecework excess wages, is a part of the piecework wages, refers to piecework workers over the completion of the quota of tasks after the wages earned. That is, the piecework workers actually received all piecework wages minus the amount of piecework standard wages due. Workers in some enterprises due to the production of work level higher than their own wage level, and thus its piecework standard wages higher than their own standard wages, the piecework excess wages should also be all wages minus the amount of piecework standard wages due.
Bonus refers to the excess labor remuneration paid to the employee and the labor remuneration for increasing revenue and saving money. Including:
(1) production (business) awards, including overproduction awards, quality awards, safety (no accidents) awards, assessment of various economic indicators of the comprehensive award, early completion of the award, foreign ship speedy dispatch award, year-end awards (labor dividends), etc.;
(2) savings awards, including a variety of power, fuel, raw materials, etc., saving awards;
(3) labor competition awards, including the labor model issued to the advanced individuals, Advanced Individuals;
(4) Incentive Wages of Institutions and Institutions;
(5) Other Bonuses include bonuses paid from part-time honoraria and commission on income from amateur medical and health services, awards for plugging leaks and preserving revenues in the transportation system, honorariums for teaching workload overload for schoolteachers, annual training awards for athletes and coaches, and awards for delivering results of coaches, and awards paid as a commission from various incomes. various incomes in the name of commission paid to the employees' bonuses and so on.
Allowances and subsidies refer to allowances paid to employees to compensate for special or additional labor consumption and for other special reasons, as well as price allowances paid to employees to ensure that their wage levels are not affected by prices.
1. Allowances include:
(1) Allowances to compensate for special or additional labor consumption of employees include: high-altitude allowance, underground allowance, mobile construction allowance, field work allowance, forest area allowance, temporary allowance for high-temperature work, island allowance, allowance for difficult meteorological stations (stations), allowance for microwave stations, temporary allowance for plateau areas, low-temperature allowance for cold storage, fieldwork allowance for grass-roots auditors, fieldwork allowance for postal and telegraph personnel, fieldwork allowance for postal and telegraph personnel, and fieldwork allowance for postal and telegraph personnel. Allowance, field work allowance for postal and telecommunication personnel, night shift allowance, mid-shift allowance, shift (group) leader allowance, school class teacher allowance, three kinds of art (dance, wugong, pipe music) personnel work allowance, sports team squad (team) cadres stationed in the team allowance, public security police duty post allowance, environmental sanitation personnel post allowance, broadcasting and television antennae work post allowance, salt industry post allowance, waste recycling personnel post allowance, funeral special industry post allowance, urban social welfare institutions post allowance, and the post allowance of the urban social welfare institutions. Allowance, post allowance for urban social welfare institutions, environmental monitoring allowance, post allowance for internment and repatriation, and so on.
(2) Health care allowances include: sanitary and epidemic prevention allowances, medical and health allowances, scientific and technological health care allowances, and special health care allowances for employees of various social welfare institutions.
(3) Technical allowances include: special teacher's allowance, scientific research allowance, worker's technician's allowance, technical allowance for old herbal medicine practitioners, special education allowance, and so on.
(4) Annual merit-based allowances include: seniority allowance, teaching age allowance, and nursing age allowance.
(5) Other allowances include: meal allowances paid directly to individuals (crew allowance for train drivers and crew members, meal allowance for navigators and aircrew, meal allowance for aquatic fishermen, traveling allowance for drivers of professional fleet cars, meal allowance for sportsmen and coaches, meal allowance for ethnic minorities, subsidy for small meal units, and subsidy for no canteens, etc.), wage subsidies for contractual employees, book and newspaper expenses, and wage subsidies for workers of various kinds. subsidies, book and newspaper expenses, food subsidies for work types, and special allowances for senior intellectuals.
2. Subsidies include:
All kinds of subsidies paid to ensure that the wage level of employees is not affected by the rise or change of prices, such as subsidies on the price of foodstuffs (including price subsidies on meat, etc.), subsidies on the price of food, subsidies on the price of coal, subsidies on housing, subsidies on the price of electricity and water and subsidies on the price of fuel and lighting electricity for civilian use, etc., which are implemented in some regions after the increase of the price of coal.
Overtime and overtime pay refers to overtime pay and overtime pay paid in accordance with regulations to employees working on statutory holidays and public vacations, as well as to employees working extended hours beyond the normal working day.
Other wages refer to other wages paid in accordance with state regulations. Such as additional wages, reservation wages, and adjustments of wages to make up for the previous year's wages.
The content of the total wage component can also be divided into two parts: standard wages (basic wages) and non-standard wages (auxiliary wages).
Standard wages (basic wages) refer to wages calculated in accordance with the prescribed wage standards. It includes the basic salary, job salary and service allowance (including teaching age allowance and nursing age allowance) for the implementation of the structural salary system, and also includes the salary for floating promotion.
Non-standard wages (auxiliary wages) refers to a variety of wages other than standard wages.