What Is Equal Remuneration?

Labor remuneration is the consideration paid by a worker for physical or mental labor, and reflects the social value created by the worker.

Labor remuneration

Labor remuneration is

Personal income tax is a tax levied on various taxable income obtained by individuals. Taxable items include wages, self-employment income, income from labor services, income from manuscripts, and other taxable income determined by the financial department of the State Council.

According to Article 2 of the "Personal Income Tax Law of the People's Republic of China", the following individual incomes shall be subject to personal income tax: 1. Income from wages and salaries; 2. Income from labor remuneration; 3. Income from draft remuneration; 4. Income from interest, dividends and dividends ;

Article 3 stipulates the personal income tax rate:

1. Wages and salaries are subject to excessive progressive tax rates ranging from 5 to 45 percent (attached to the tax rate table).

2. Proportionate income is subject to a proportional tax rate of 20% and a tax reduction of 30%.

3. Proceeds from labor remuneration are subject to a proportional tax rate of 20%. If the one-time income from the remuneration for labor services is abnormally high, a levy may be imposed. The specific measures shall be prescribed by the State Council.

1 Not more than 20,000 part Not more than 21,000 part 20% 0

2 More than 20,000-50,000, more than 21,000-49,500, more than 30% 2000

3 Over 50,000 yuan 40% over 7,000 yuan

Note: The one-time income of labor service income is excessively levied.

Income from labor remuneration:

(1) For each income less than 4,000 yuan: taxable income = (amount of each income-800 yuan) × 20%

(2) For each income above 4,000 yuan: taxable income amount = each income amount × (1-20%) × 20%

(3) The taxable income of each income exceeds 20,000 yuan, as follows:

Taxable amount = Taxable income amount × Applicable tax rate-Quick calculation deductions

Or = amount of each income × (1-20%) × applicable tax rate-quick calculation deductions

Unknown labor compensation agreement

Labor remuneration is the return of labor provided by the laborer, is the main content of the labor contract, and is also the main

There are various forms of labor remuneration. The total remuneration paid by the employer to the laborer in the production process includes three parts: first, monetary wages, and various wages, bonuses, allowances, and subsidies paid by the employer directly to the laborer in monetary form; Remuneration in kind, that is, various goods and services provided by the employer to workers at free or below cost; Third, social insurance, which refers to the unemployment, pension, and personal payment that the employer pays directly to the government and the insurance department for the worker. Insurance, medical, family property, etc. Therefore, the state does not stipulate specific details of labor remuneration, and the two parties are free to agree.

Of course, there is a bottom line to free agreement, and that is the minimum wage. The minimum wage is a wage line determined by the local government. The wages of any worker who provides normal labor must not fall below this bottom line. If this bottom line is violated, the employer will bear the corresponding legal responsibility.

In the composition of salary, the factors of education and seniority should be gradually weakened, and performance needs to be emphasized more; salary increase is an important means to maintain the competitiveness of the enterprise, but the market salary level must be clearly understood, and the bearing capacity of the company's labor costs must be considered. Remuneration is important, but if it does not provide sufficient development space for employees, it will still cause the loss of talents. Therefore, enterprises should invest more experience in career planning, environmental construction, and cultural construction, instead of focusing on In terms of pay.
Human resource manager training case: Company A is a manufacturing company. With the rapid development of business, the economic strength of the company has greatly improved. In order to better retain key positions and motivate employees, At the same time to attract more high-quality talents to enter the company, the company decided to substantially increase the salary level of employees on the basis of the original. The company modified the original salary system and increased the salaries of all positions in proportion. The total salary has been greatly increased, but the results have not been satisfactory: the brain drain has not decreased, and the employee's enthusiasm for work has not improved as expected. , Lack of progress in talent introduction. The question lies with the company's senior management: What should pay management do in order to be more effective?
As an important part of the human resource management system, salary management is the most concerned content of the senior management of the enterprise and all employees. It is directly related to the effectiveness of the human resource management of the enterprise and has an impact on the overall performance of the enterprise.
Case study: A's salary structure consists of two major parts. One is the guaranteed salary, which has little to do with the performance of the employee, and is only related to his position. Another piece of compensation is tied to performance. A part of the salesperson's treatment is a bonus specifically for sales performance, and the business department pays it every quarter based on the sales performance of the individual. In the same industry, A's salary has a large floating part. A does this to link the salary of each employee of the company with the company's performance.
A pays more attention to education when recruiting talents. Bell Labs recruited 200 people in 1999. Most of them have graduate degrees or higher. "For students who have just graduated from college, education is our basic requirement." For other marketing and sales jobs, Basic education is required, but experience is more important. After the degree reaches the company, it fades away in a relatively short period of time. Regardless of whether it is marketing or R & D, the relationship between treatment, promotion and education gradually disappears. In terms of remuneration, A determines remuneration based on job performance. After entering A, the relationship between salary and professional development and academic age has become increasingly weak, and is basically linked to the position and performance of employees.
When Company A implemented the remuneration system, it not only looked at the internal situation of the company, but put the remuneration into a system for consideration. A's compensation policy has two considerations. One aspect is to maintain its own compensation in the market with great competitiveness. To this end, A entrusts a professional salary survey company to conduct market surveys each year to understand the macro situation of the talent market. This is common practice for large companies when setting compensation standards. Another consideration is the human cost factor. After integrating these considerations, the Human Resources Department will propose a principled remuneration proposal to the company based on market conditions to guide all labor and capital work. The human resources department will summarize the various market surveys and tell the overall market situation of the business department. In this case, each department has a budget. The supervisor makes adjustments to the treatment of employees if the budget allows it.
A. Be as transparent as possible when it comes to pay increases, and let everyone know the reasons for his pay increase. When the salary is increased, the employee's supervisor will talk to the employee, and based on your performance this year, how much you can increase the salary. Every December 1st is a pay raise day. After the company's general plan for pay increase is issued, the director of manpower will communicate with managers who are doing pay management in various places and tell employees the general situation of pay for the year. What is the result of market research? What's changed this year? What is the timing of the raise? The main purpose of the company's annual salary increase is to ensure that A increases some competitiveness in the talent market.
On the one hand, we all know that high salaries can retain talents, so an increase in annual salary must also retain talents. On the other hand, the salary cannot be arbitrarily increased, and it must be linked to the situation in the talent market. If someone resigns because of the issue of salary, in many cases he is asked to leave or retain someone else.
Pay is a very basic thing in any company. An enterprise needs a certain competitive salary to attract talents, and it also needs a certain guaranteed salary to retain talents. If the difference with the outside world is too great, employees will definitely look for opportunities elsewhere. Remuneration will mobilize employees 'attention in the short to medium term, but remuneration is not a panacea. The working environment, management style, and the relationship between managers and subordinates all have an impact on employees' retention. Employees generally pay attention to long-term intentions. The company will tell employees the development direction in different ways so that employees can see their development prospects. The average age of company A's employees is 29 years old, and more are seeing their own development. ^[2]