Labor remuneration

Consideration paid by laborers for physical or mental labor

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Labor remuneration refers to the labor force or mental labour Acquired counter-performance , which is created by workers social value 。

On October 18, 2017, Xi Jinping said at the 19th National Congress of the Communist Party of China that we should adhere to the principle of achieving economic growth at the same time Resident income Synchronous growth labour productivity At the same time, the labor remuneration will be improved synchronously.^[1]

Chinese name: Labor remuneration
Foreign name: Labor remuneration
Embodiment: It is created by workers social value

Concept: worker Consideration gained from physical or mental efforts
Pinyin: láo dòng bào chóu
Relevant fields: law

catalog

Basic type

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Employer stay Production process The total remuneration paid to the workers in China consists of three parts:

First, monetary wages. Employers Monetary form Direct payment Various wages, bonuses, allowances, subsidies, etc. for workers;

The second is in kind remuneration, that is Employer For free or less than Cost price Various goods and services provided to workers;

Third social insurance Refers to the unemployment, pension, personal, medical, family property and other insurance benefits directly paid by the employer to the government and insurance departments for workers.

Basic category

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Hourly wage

Hourly wage It refers to the hourly wage standard (including regions Subsidy for living expenses ）And working hours. include:

（1） The wages paid for the work done according to the hourly wage standard;

（2） Implementation Structural wage system Paid to employees by Basic salary And position (post) salary;

（3） Probation salary of new employees (apprentice's living expenses );

（4） Sports allowance for athletes.

Piece rate wage

Piece rate wage It refers to the work done according to Piecework unit price Labor remuneration paid. Including: (I) Implementation Excess progressivity by the piece . Direct unlimited piece rate, quota piece rate, over quota piece rate and other wage systems, which are paid to individuals according to the quota and piece rate approved by the labor department or competent department; （2） Wages paid to individuals according to the labor union's lump sum method; （3） Press turnover A salary paid to an individual by way of a commission or profit.

bonus

bonus It refers to the excess labor remuneration paid to employees and the labor remuneration for income increase and expenditure reduction. Including: (1) Production award; (II) reward for saving resources ; (III) Labour competition Award; （4） Reward wages of government organs and institutions; （5） Other bonuses.

Allowances and subsidies

Allowances and subsidies refer to special or extra Labor consumption And allowances paid to employees for other special reasons, and Wage level Paid to employees not affected by price Price subsidy 。（1） Allowances include: allowance to compensate employees for special or extra labor consumption, health care allowance, technical allowance, annual merit allowance and other allowances. （2） Price subsidies. Including: in order to ensure that the wage level of employees will not be affected by Price rise Or various subsidies paid due to changes.

Overtime wages

Overtime wages It refers to the payment according to regulations Overtime pay and add a little Wages.

Wages paid under special circumstances

Including: (I) According to national laws, regulations and policies maternity leave , family planning leave Marriage and funeral leave , personal leave Home leave , regular leave, work stoppage, national implementation or Social obligations Wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard for other reasons;

(II) Additional salary 、 Retained wages 。

Payment method

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individual income tax It is a tax levied on various taxable income obtained by individuals, Taxable items Wage and individual Operating income 、 Income from labor remuneration 、 Remuneration Income and others Financial sector Determined taxable income.

According to《 Individual Income Tax Law of the People's Republic of China 》Article 2 stipulates the following personal income , individual income tax payable: 1 Income from wages and salaries ; 2、 Income from remuneration for labor services; III Income from author's remuneration ; 4、 Interest, dividends income from bonuses ;

Article 3 stipulates the rate of individual income tax:

1、 Income from wages and salaries, applicable Excess progressive tax rate , the tax rate is 5% to 45%（ Tax rate table Attached).

2、 Income from author's remuneration, applicable Proportional tax rate , the tax rate is 20%, and Tax payable 30% reduction.

3、 Income from remuneration for services shall be subject to a proportional tax rate of 20%. If the one-time income from remuneration for labor services is excessively high, it may be implemented Mark up levy The specific measures shall be formulated by the State Council.

1 No more than 20000 parts No more than 21000 parts 20% 0

2. The part exceeding 20000-50000 yuan and the part exceeding 21000-49500 yuan 30% 2000

3 The part exceeding 50000 yuan and the part exceeding 49500 yuan 40% - 7000

Note: If the one-time income from labor remuneration is excessively high, it will be levied as a mark up.

Income from labor remuneration:

(1) If the income is less than 4000 yuan each time: Taxable income =( Revenue per time -800 yuan) × 20%

(2) If the income per time is more than 4000 yuan: taxable income=income per time × (1-20%) × 20%

(3) The taxable income of each income exceeds 20000 yuan, as follows:

Tax payable=taxable income × applicable tax rate- Quick calculation deduction

Or=income amount per time × (1-20%) × applicable tax rate - quick calculation deduction

Guiding standards

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Labor Contract Law

Article 10 Clear provisions

The employer did not sign the contract at the same time of employment Written labor contract If the labor remuneration agreed with the laborer is not clear, the labor remuneration of the newly recruited laborer shall be Collective agreement Implementation of specified standards; Where there is no collective contract or no provision in the collective contract, the employing unit shall equal pay for equal work 。 In practice, many employers and workers have established Labor relations , but not concluded Labor contract 。 Specific matters concerning labor remuneration, including the amount of labor remuneration Payment method , payment time, etc., are only agreed orally, or the agreement is not clear. Once a dispute occurs, there is often no evidence to check and it cannot be determined. In this case《 Labor Contract Law 》Relevant regulations have been made.

Article 10 Clear provisions

The establishment of labor relations shall be concluded Written labor contract 。 If a labor relationship has been established but a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment. Article 17 stipulates that a labor contract shall contain a term of "labor remuneration". A labor contract is an agreement between a worker and an employer to establish a labor relationship and clarify the rights and obligations of both parties. It is recorded in the labor contract Term of Labor Contract 、 job content 、 Work location 、 working hours As well as important matters such as labor remuneration, which are the basis for the employer and the employee to perform the labor contract Labor dispute Strong evidence of time. The labor remuneration, as the core content of the labor contract, is to meet the needs of workers and their family members material culture The main source of life needs is also the return that workers should receive after their labor. According to the provisions of this article, if the employer does not conclude a written labor contract at the same time as the employment, and the labor remuneration agreed with the worker is not clear, the labor remuneration of the newly recruited worker shall be Collective Agreement Provisions Standard implementation.

When the labor remuneration of labourers cannot be determined, the employing unit shall, based on the fact that the unit and its labourers have the same position, paid the same work and achieved the same performance Salary standard , pay labor remuneration to workers.

Of course, not every enterprise, industry or region has signed a collective agreement. Even if a collective agreement has been signed, there may be no matter about labor remuneration. If the employer and the employee have not concluded a labor contract, the agreed labor remuneration is not clear, and there is no collective contract or no provision in the collective contract, according to the provisions of the Labor Contract Law, the employer shall implement equal pay for equal work to the employee.

labour law

Article 46

Salary distribution Should follow Principle of distribution according to work And equal pay for equal work. The term "equal pay for equal work" here means that employers pay equal remuneration to workers who engage in the same work, pay equal amounts of work and achieve the same performance. It can be seen that equal pay for equal work must have Three conditions First, workers have the same job position and work content; Second, they have paid the same amount of work as others in the same position; Third, the same workload has achieved the same Work performance 。

In general, equal pay for equal work The content includes the following aspects: First, men and women receive equal pay for equal work. On the distribution of labor remuneration sexualgender discrimination It has a long history and is difficult to eradicate; Second, people of different races, nationalities and identities get equal pay for equal work. some countries and regions There is also such distributive discrimination. Since liberation, China has basically eliminated such discrimination; Third, equal pay for equal work among regions, industries and departments. Due to the economic level and living standard There are great differences, and the characteristics of each industry and department are also different. Therefore, there are regional, industrial and departmental differences“ Different pay for equal work ”Phenomenon of; Fourth, equal pay for equal work within the enterprise. This is the most important content of equal pay for equal work. Labourers who engage in the same work in the same enterprise, pay the same amount of labor and achieve the same labor performance have the right to receive the same labor remuneration.

It is an inviolable right for workers to obtain legitimate labor remuneration. However, in social practice, some employers often use various improper means to infringe upon the inviolable rights of workers. The most common is that when recruiting workers, they do not mention labor remuneration at all, and when signing labor contracts, they are vague about labor remuneration, making no agreement or explicit agreement, and paying Labor remuneration When they do what they want, they make decisions at will, and deduct the labor remuneration due to workers. This practice has greatly damaged the harmonious labor relations and artificially created Labor disputes , trampling on workers wantonly legitimate right 。 In this regard《 Labor Contract Law 》Article 18 clearly stipulates that if the labor remuneration agreed between the employer and the employee is not clear or there is a dispute over the labor remuneration agreement, the standards stipulated in the collective agreement shall prevail; In the absence of a collective contract or where it is not stipulated in the collective contract, equal pay for equal work shall be applied. Assigned workers enjoy Employer The right of workers to equal pay for equal work; If the employing unit does not have workers in the same position, the remuneration shall be determined by reference to the remuneration of workers in the same or similar positions where the employing unit is located. At the same time, Article 30 of the Labor Contract Law also clearly stipulates that the employer shall pay the labor remuneration to the worker in full and on time in accordance with the labor contract and national regulations. If the employer defaults or fails to pay the labor remuneration in full, the worker may apply to the local people's court according to law Payment order The people's court shall issue a payment order according to law.

Solutions

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Unclear labor remuneration agreement

Labor remuneration is the return of labor provided by the laborer, the main content of the labor contract, and also the main part of the laborer Contractual rights 。 When concluding a labor contract, the labor remuneration must be clear and specific, including legal consequence And other relevant contents. In practice, when some employers conclude labor contracts, they are vague about the treatment of labor remuneration, or make oral agreements, which often lead to labor disputes.

According to the relevant provisions of the Labor Contract Law, labor disputes caused by unclear labor remuneration agreements can be solved by the following methods:

1. The employer and the worker renegotiate.

2. The provisions of the collective agreement shall apply.

Collective contracts are available to both employers and workers binding force 。 Therefore, if the negotiation fails and the employer has a collective contract, the provisions of the collective contract should apply.

3. It shall be determined according to the principle of equal pay for employment.

If there is no collective contract or the collective contract does not provide for labor remuneration, the employing unit shall pay workers equal pay for equal work, that is, the employing unit shall pay roughly the same labor remuneration to workers in the same or similar positions.

The labor remuneration agreement of the dispatched workers is unclear

The dispatched workers are based on their relationship with Labor dispatch unit There is no labor between the employer and the labor contract signed to provide labor services for the employer Contractual relationship The relationship between their rights and obligations is complex Exercise of rights And protection. In case of dispute, the following methods can be adopted:

1. According to the relevant provisions of the Labor Contract Law, the dispatched workers are entitled to Employer The right of workers to equal pay for equal work;

2. If the employing unit has no similar position, the labor remuneration shall be determined by reference to the remuneration of the workers in the same or similar position where the employing unit is located.

Invalid labor contract The labor remuneration agreement is unclear (the laborer has already worked)

Invalid labor contracts have two characteristics:

1、 Invalid labor contract have Illegality ；

2. An invalid labor contract is invalid from the beginning.

If the labor contract is confirmed to be invalid and the laborer has already worked, the employer shall pay remuneration to the laborer: if there is an agreement, the agreement shall prevail; If there is no agreement, it shall be determined by reference to the remuneration of workers in the same position of the employer; If damage is caused to the other party, the party at fault shall be liable for compensation.

matters needing attention

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There are various forms of labor remuneration, Employer stay Production process The total remuneration paid to workers in the money wages All kinds of wages, bonuses, allowances, subsidies, etc. directly paid by employers to workers in monetary form; The second is material compensation, that is, all kinds of goods and services provided by employers to workers at free or below cost prices; Third social insurance Refers to the unemployment, pension, personal, medical and family property directly paid by the employer to the government and insurance departments benefits 。 Therefore, the state does not stipulate the specific details of labor remuneration, and both parties can freely agree.

Of course, the bottom line of free agreement is Minimum wage 。 The minimum wage standard is determined by the local government Payline , any that provides Normal labor Of the workers, the wages should not be lower than this bottom line. If this bottom line is violated, the employer will bear the corresponding legal responsibility 。

management system

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In the composition of salary, the factors of education background and seniority should be gradually desalinated, and more emphasis should be placed on performance; The salary increase is to keep Enterprise competitiveness But must clearly understand the market Salary level And consider enterprises Labor cost Bearing capacity; Although salary is important, if it does not provide enough development space for employees, it will still cause brain drain, so enterprises should Career planning , environment creation Cultural construction Instead of focusing solely on compensation, we should invest more experience in.

Human resource manager training case: Company A is a manufacturing enterprise. With the rapid development of business, the economic strength of the enterprise has greatly improved. In order to better retain Key positions Personnel and transferred employees Work enthusiasm At the same time, more high-quality talents will be attracted to enter the enterprise. The company has decided to significantly increase the salary level of employees on the original basis. The company modified the original Salary system , and increased the salary of all posts in proportion, Total payroll It has been greatly improved, but the effect is not ideal: Brain drain The situation has not decreased, the staff's work enthusiasm has not been improved as expected, and the talent introduction lacks progress.

As Human resource management system An important part of, Salary management Is an enterprise Senior managers And what all employees pay most attention to, which is directly related to the enterprise Human Resources Management The effectiveness of the enterprise has an impact on the overall performance of the enterprise.

Case study: A's Salary structure It is composed of two parts, one is Supportability Remuneration is not related to the performance of employees, but only to their positions. The other is closely related to performance. Part of the salary of A's sales staff belongs to Sales performance 's bonus, Business Department It will be distributed once a quarter according to individual sales performance. In the same industry, the floating part of A's salary is relatively large. A does this to link the salary of each employee with the company's performance.

A pays more attention to education when recruiting talents, Bell Laboratories In 1999, 200 people were recruited, most of whom have graduate degrees or above. "For students who have just graduated from college, education is our basic requirement." For other marketing jobs, basic education is necessary, but experience is more important. After the degree arrives at the company, it fades down in a relatively short time. Whether doing marketing or research and development, the relationship between salary, promotion and degree gradually disappears. In terms of salary, A determines salary based on work performance. After entering A, salary and Career development Follow educational background working years The relationship between employees and their positions and performance is becoming weaker and weaker.

When company A implements the salary system, it not only looks at the internal situation of the company, but also considers the salary in one system. A's Remuneration policy There are two considerations. One is to keep your salary competitive in the market. For this reason, A entrusts a professional salary every year Investigation company Conduct market research to understand Talent market Macro situation. This is a big company making salary Standard time Common practice of. Another consideration is the human cost factor. After these considerations, Human Resources Department Will propose a salary to the company according to the market situation Principle Advise and guide all labor management work. The HR Department will report the overall market situation of the business department after summarizing various surveys. In this case, each department has a budget, and the supervisor will make an adjustment decision to the employee's treatment if the budget allows.

A Be as transparent as possible to employees when raising their salaries, so that everyone knows the reason for the increase. When raising salary, the employee's supervisor will talk to the employee about how much salary you can increase according to your performance. December 1 of each year is the salary increase day. After the overall plan of the company's salary increase is introduced, the HR director will communicate with the salary management managers around the country to tell employees the overall situation of the salary of the year, the results of market research and the schedule of the salary increase. The main purpose of the company's annual salary increase is to ensure that A can increase some competitiveness in the talent market.

On the one hand, we all know that high salary can retain talents, so the annual salary increase must also be able to retain talents. On the other hand, the salary cannot rise arbitrarily, and must be linked to the situation of the talent market. If someone resigns because of the salary problem, in many cases, it is to let him go or use other methods to stay.

Salary is a very basic thing in any company. An enterprise needs certain competitive power To attract talents, we also need a guaranteed salary to retain talents. If there is too much difference with the outside world, employees will certainly find opportunities elsewhere. Compensation will attract employees' attention in the short and medium term, but it is not omnipotent. The working environment managerial style The relationship between managers and subordinates has an impact on the turnover of employees. Employees generally pay attention to long-term plans, and the company will tell them in different ways Employee development Direction, so that employees can see their own development prospects. Employees of Company A average age At the age of 29, he is more concerned with his own development.

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