What Are the Different Types of Cost of Living Grants?

Living allowance refers to certain difficulties caused to the normal life of the taxpayer or his family due to certain specific events or reasons. The unit in which he is employed shall pay him temporary assistance for living difficulties in accordance with national regulations from the welfare fee withheld or union funds. The "living allowance" here is equivalent to the "economic compensation" stipulated in labor laws and regulations. It was a kind of specific relief for state-owned enterprise employees at the time when the labor contract system was implemented in the state-owned enterprises. The original provisions for receiving living allowances were no longer applicable to the general provisions for "economic compensation".

Living allowance

Related regulations

When the labor contract system worker stipulated in Article 23 of the "Interim Provisions on the Implementation of the Labor Contract System of State-owned Enterprises" issued by the State Council in 1986 terminates the contract due to the expiry of the contract, the enterprise shall issue an equivalent of I have a standard monthly living allowance of up to 12 months. This regulation applies to the contract workers of state-owned enterprises, and the connotation of economic compensation stipulated by the Ministry of Labor's "Economic Compensation Measures for Violating and Terminating Labor Contracts" (Labour Department [1994] No. 481) under certain conditions. They are the same, but the standards are different.

Payment of living allowances for termination of labor contracts

Regarding the issue of the termination of labor contracts and payment of living allowances after the "Interim Provisions on the Implementation of Labor Contract System in State-owned Enterprises" was abolished, the "Interim Regulations on Implementation of Labor Contract System in State-owned Enterprises" promulgated by the State Council in 1986 has been abolished. According to the document of Labor and Social Affairs Department of the Ministry of Labor and Social Security (2001) No. 280, after the "Interim Provisions on the Implementation of Labor Contract System in State-owned Enterprises" was abolished, the payment of living allowances after the expiry of the labor contract of state-owned enterprise employees and the termination of labor relations by the enterprise If there are local regulations, they can be implemented according to local regulations. If there are no local regulations, the revocation period of the Regulations shall prevail. For employees employed by enterprises before the revocation of the Regulations, when the labor contract with the enterprise is terminated after the expiry of the labor contract, the workers shall be counted to work before the revocation of the Regulations. The maximum amount of subsistence allowance is not more than 12 months. For employees employed by enterprises after the abolition of the Provisions, the subsistence allowance may not be paid when the labor contract expires. Whether a former state-owned enterprise employee in the enterprise pays a living allowance after terminating the labor contract when the state-owned enterprise is restructured shall be determined by the provinces, autonomous regions and municipalities according to the actual situation.

Award of Living Allowance

Disability Living Allowance refers to the

For employees and retirees of enterprises who died, the living allowance standard for survivors who met the dependency conditions was 130 yuan per person per month. After the death of retired workers and veteran workers who participated in revolutionary work before the founding of the People's Republic of China, the living allowance standards for survivors who met the dependency conditions increased To 160 yuan per person per month (including

Procedures related to living allowances

Work flow of living allowance for teachers and cadres enlisted before the end of 1953

Although the termination of the labor contract and the living allowance issued by the enterprise are also a form of economic compensation to the workers, after all, the termination of the labor contract with the employer in advance must be paid to the workers according to the provisions of the Labor Law. The meaning is different. The

Payment of living allowances

Reply 1 explained this. Secondly, the standard of living allowance payment should be one month's living allowance equivalent to one month's standard salary (base salary). The second reply did not clarify the meaning of "standard wages": "standard wages refer to the wage standard corresponding to the position (position) of the worker as agreed in the labor contract by the worker." January 1, 1990 The "Statistics on the Composition of Total Wages" issued by Order No. 1 of the National Bureau of Statistics has stated in the "Interpretation of Employees' Wages" that the content of the total wages of employees is divided into standard wages (basic wages) and non-standard wages (auxiliary wages). . Standard wages (basic wages) refer to wages calculated according to prescribed wage standards. This includes basic wages, post (position) wages, and working age allowances, as well as wages that have been floated and upgraded. Non-standard wages (auxiliary wages) refer to various wages other than standard wages. It can be seen that standard wages (basic wages) are only a basic part of the total wages of employees, not all. Other bonuses, allowances and subsidies included in the total wages, and wages paid under special circumstances (such as according to national laws, regulations and policies) Provision of various holiday wages, wages for short-term work abroad, and housing provident fund issued by the unit are not included in the standard wage. From this point, it is also totally different from the economic compensation for the violation and termination of the labor contract issued to the employer based on the average wage of the employee in the 12 months before the termination of the labor contract.

minimum wage standard

As for some employees, since the living allowance is paid at the standard wage, it cannot be lower than the local minimum wage. We believe that this is also due to the lack of in-depth understanding of the "minimum wage standard" for these employees.

As the name implies, the "minimum wage standard" should be the minimum amount of the workers' total wage income, and should also be the net residual salary obtained by the workers (that is, after deducting social insurance premiums paid in accordance with the law and reducing due to lateness, leave, punishment, etc. according to regulations) The salary received after wages) standard, while the standard salary is only a part of the wages of employees, and it is obvious that the minimum wage standard cannot be used as the legal minimum for employees' standard wages. Because each employee participates in different working hours, different labor skills and technical levels, and different labor and contributions, the standard wage must be different, some will be higher than the local minimum wage level, and some will be lower, This is quite normal. If the local uniform minimum wage standard without labor capacity and performance comparison factors is used to measure the standard salary directly linked to the employee's working age, position, and contribution, and use this as the minimum standard for calculating living subsidies, for those standard wages It is unfair for higher staff.