Overtime pay is considered a benefit or a salary?

Overtime expenses are considered to be welfare or wages, of course, are considered to be wages. First, on the total amount of wages and salaries _ "Regulations for the Implementation of the Enterprise Income Tax Law," referred to in articles 40, 41, 42, "total wages and salaries" refers to the enterprise in accordance with the provisions of Article 1 of this circular actually issued the total amount of wages and salaries, excluding the enterprise's employee welfare, employee education, labor union funds, and old-age insurance premiums, The total amount of wages and salaries actually paid by an enterprise in accordance with the provisions of Article 1 of this Circular shall not include employee welfare expenses, employee education expenses, labor union expenses, social insurance expenses such as pension insurance expenses, medical insurance expenses, unemployment insurance expenses, industrial injury insurance expenses, maternity insurance expenses and housing fund. The wages and salaries of state-owned enterprises shall not exceed the limited amount granted by the relevant government departments; the exceeding part shall not be included in the total wages and salaries of the enterprise, nor be deducted in the calculation of the taxable income of the enterprise. Deduction of Employee Welfare Expenses_ Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the welfare expenses of the employees of an enterprise shall include the following: _ (1) For enterprises which have not yet implemented the separation of the functions of running a social organization, the equipment, facilities and personnel expenses incurred by their internal welfare departments, including equipment, facilities and maintenance expenses of the collective welfare departments such as staff canteens, staff bathrooms, barber shops, medical clinics, child care centers and nursing homes, and the staff of the welfare departments. repair and maintenance costs and the wages and salaries, social insurance premiums, housing provident funds and labor costs of the staff of the welfare departments. (ii) Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including expenses paid by enterprises to employees for overseas medical treatment on official business, medical expenses for employees of enterprises that do not have medical care co-ordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, heat-prevention and cooling costs for employees, subsidies for employees' difficulties, relief expenses, subsidies for employees' canteen expenses, and subsidies for employees' transportation. (c) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, compassionate care expenses, family settlement expenses, and home leave travel expenses. Including subsidies for the difference between the expenditures and revenues of collective welfare facilities such as employee bathrooms, barber rooms, laundry rooms, nursing rooms, childcare centers, etc., as well as subsidies for childcare costs and repair costs issued to employees without childcare centers.