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#109  Dec 26, 2014    email version

特殊员工的薪酬管理需注意哪些问题

What should be noted in the remuneration management of special employees?

产假工资如何计发?特殊员工的薪酬管理需注意哪些问题?针对“扣工资”,企业如何操作为佳?如何实现薪酬的灵活管理?

How should salary during maternity leave be calculated? What should be noted in the remuneration management of special employees? What are best practices for companies to "deduct salary"? How can companies realize flexible remuneration management?

  • 离职后关于“年终奖”的纠纷
  • Year-end bonus dispute after resignation
  • 企业应慎重对待年终奖相关约定及制度安排,综合考虑企业盈利状况、个人贡献以及未来预期等各种因素,合法、合理地安排相关制度内容。
  • Enterprises should place great importance on policy making and agreements relevant to the year-end bonus. This may be through comprehensively considering factors such as profit margins, personal contribution and future predictions, in addition to generating lawful, reasonable and relevant policies.
  • “年终奖”如何计税?
  • How to tax the year-end bonus?
  • 纳税人取得全年一次性奖金,单独作为一个月工资、薪金所得计算纳税,可以先将其当月内取得的全年一次性奖金,除以 12个月,按其商数确定适用税率和速算扣除数。
  • Lump-sum annual bonuses obtained by taxpayers are deemed as monthly salaries and wages for calculating and imposing taxes. First divide the lump-sum annual bonuses obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick calculation deduction according to the quotient.
雇佣动态 / Employment Express
  • 企业须向员工公示危险因素

    Enterprises must announce dangerous factors to employees

    国家安全监管总局近日发布《企业安全生产风险公告六条规定》,要求生产经营单位必须在企业醒目位置、存在安全生产风险的岗位、重大危险源和存在严重职业病危害的场所、有重大事故隐患和较大危险的场所和设施设备上,公告相关危险危害因素及应对措施。

    The State Administration of Work Safety recently issued the Six Regulations of Enterprise Safe Production Risk Announcement requiring production and business units must announce related dangerous and hazardous factors and countermeasures at the conspicuous positions of enterprises, the posts with safety production risks, major hazard sources and places with serious occupational disease hazards, and sites, facilities and equipment with major accident potentials and greater risks.

  • 广州:单位不缴公积金挨罚

    Guangzhou: Units that do not pay provident funds will be fined

    广州市法制办近日发布通告称,单位不办理住房公积金缴存登记或者不为本单位职工办理住房公积金账户设立手续的,由公积金中心责令限期办理;逾期不办理的,处1万元以上5万元以下的罚款。

    The Legislative Affairs Office of Guangzhou Municipal Government recently announced that units that do not handle the housing provident fund payment and deposit registration or do not go through the housing provident fund account setting procedures for the employees of their units will be ordered to handle it by the provident fund center within a definite time; those that fail to go through the procedure within the prescribed term will be imposed a fine of more than RMB10, 000 and less than RMB50, 000.

  • 深圳人才租房补贴:博士12000元/人/年

    Shenzhen house renting subsidy for talents: RMB12, 000 per person for doctors

    《深圳市人才安居办法》自2015年1月1日起施行。满足深圳户籍、本人在深圳未享受过购房优惠政策、未租住公租房等条件后,即可享受本科6000元/人、硕士9000元/人、博士12000元/人的租房补贴标准。

    The Shenzhen Residential Methods for Talents will be put into effect from January 1, 2015. Those who have Shenzhen hukou and did not enjoy the house purchase preferential policy, public rental housing renting and other conditions can enjoy the house renting subsidy standards of RMB6, 000 per person for bachelors, RMB9, 000 per person for masters and RMB12, 000 per person for doctors.

  • 重庆:单位须建职工工时档案

    Chongqing: Units must establish the working hour file for employees

    《重庆市劳动保障监察条例》将于2015年1月1日起正式实施。条例规定,劳动密集型企业应建立职工工时档案,包括上下班时间和加班时间的记录,以纸质或电子形式至少保存2年。

    The Chongqing Municipal Labor Security Supervision Regulations will be formally put into effect from January 1, 2015. The regulations stipulate that labor intensive enterprises should establish the working hour file for employees, including the records of working hours and overtime, which should be saved in the paper or electronic form for two years at least.

  • 武汉、长沙、合肥、南昌将实现公积金异地互认

    Wuhan, Changsha, Hefei and Nanchang will realize the mutual recognition of provident funds

    明年元旦起,长江中游城市群武汉、长沙、合肥、南昌四省会将实现公积金异地互认。四省会城市职工在就业地缴存公积金,在户籍地购买自住住房,可在户籍地申请公积金贷款。

    From January 1, 2015, Wuhan, Changsha, Hefei and Nanchang, the four provincial capitals at the middle reaches of Changjiang River, will realize the mutual recognition of provident funds. Employees in the four provincial capitals can apply for the housing provident fund loans in the place of household registration if depositing the housing provident fund in the place of employment and buying the owner-occupied house in the place of household registration.

  • 83%

    全球最大的职业社交网站LinkedIn近日发布了《2015年人才招聘趋势报告》。报告显示,中国企业对被动求职者关注度达83%,居全球首位。

    The world’s largest professional social network site LinkedIn recently released the 2015 Talent Recruitment Trend Report showing that Chinese enterprises’ attention degree to passive job hunters reached 83%, ranking the first in the world.

  • 30%

    近日的一份调查显示,印度尼西亚、越南与柬埔寨的每月最低工资2015年将各增长20%到30%,快速逼近中国的水平。

    Recently, a survey showed that the monthly minimum wages of Indonesia, Vietnam and Cambodia will increase by 20%-30% respectively in 2015, quickly approaching the level of China.

  • 85.41%

    近日公布的《中国留学回国就业蓝皮书》(2014)显示,2013年留学回国人数达到35.35万人,占当年出国留学人数的85.41%。

    The Blue Book on the Return and Employment of Chinese Overseas Students (2014) issued recently showed that the number of Chinese overseas students returning home reached 353,500 in 2013, accounting for 85.41% of the total Chinese overseas students in that very year.

  • 6%

    智联招聘CEO郭盛近日称,在过去两年里,每年平均的加薪幅度是10%到15%,但今年会有所放缓,估计在6%到10%左右。

    Guo Sheng, CEO of Zhaopin.com recently said that the annual average salary increased 10%-15% in the past two years, but will slow down to some extent this year, at about 6%-10% as estimated.

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