The crime of refusing to pay labor remuneration has the following elements:
 1. Elements of criminal subject: the criminal subject of this crime is the general subject, namely enterprises and natural persons.
 2. Subjective aspect of crime: This crime is manifested as intention in the subjective aspect, including direct intention and indirect intention.
 3. Elements of criminal object: it is a dual object, which not only infringes the property rights of workers, but also hinders the normal labor employment relationship and infringes the order of the socialist market economy.
 4. The objective aspect of the crime is manifested as: evading the payment of labor remuneration to workers by means of transferring property or hiding, or being able to pay but not paying labor remuneration to workers. Failing to pay after being ordered to do so by the relevant government department. Evading or failing to pay labor remuneration to workers is more than 5000 yuan to 10000 yuan, reaching a "large amount".
 According to the Criminal Law
 Article 276-1 Crime of Refusing to Pay Labor Remuneration
 Whoever evades payment of labourers' remuneration by means of transferring property or hiding or is able to pay but fails to pay labourers' remuneration, if the amount is relatively large and fails to pay after being ordered to do so by the relevant government department, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined; If serious consequences are caused, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the provisions of the preceding paragraph. Those who have committed the acts mentioned in the preceding two paragraphs, but have not caused serious consequences, and who have paid labourers labor remuneration before initiating public prosecution, and who bear corresponding liability for compensation according to law, may be given a mitigated punishment or exempted from punishment.