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#156  Dec 31, 2015    email version

年终奖的法律理解与适用

Legal interpretation and application of year-end bonus

年终奖的争议是典型的劳动报酬争议,应当属于劳动争议案件的受理范围;年终奖属于工资范畴,在统计各项涉及工资的数据时,均应当被纳入;年终奖应当按照正常的工资性收入计税。

Disputes on year-end bonus are typical labor remuneration disputes, therefore they fall into the scope of acceptance of labor dispute cases;year-end bonus is in the category of salary, so it should be included in the salary counting; and year-end bonus is taxable same as normal wage income.

  • 员工“不在册”,是否有权获得年终奖?
  • If the employee is not registered, is it reasonable for him to obtain the year-end award?
  • 以"员工是否在册"决定年终奖能否拿到的方式,仲裁和法院在各区的裁判意见尚未形成统一。但裁审部门越来越倾向于依照"同工同酬"的原则判决用人单位按比例支付相应的年终奖。
  • There is a discrepancy between the arbitration award and the judgment of the court for the determination of the year-end award of the employees according to whether the employees are registered. However, the decision making office has inclined to pay the year-end award according to the principle of "same work same remuneration" for the employing unit on a proportionate basis.
雇佣动态 / Employment Express
  • 人社部:明年将制定渐进式延迟退休方案

    Ministry of Human Resources and Social Security: Progressive Postponed Retirement Scheme to be Formulated Next Year

    人社部近日表示,明年将制定出台渐进式延迟退休年龄方案,并留出数年过渡期逐步实施。

    The Ministry of Human Resources and Social Security announced recently that a progressive postponed retirement scheme is slated to be formulated and promulgated next year, and a transition period of several years is allowed for its gradual implementation.

  • 新版《职业病危害因素目录》发布

    New "Catalogue of Occupational Hazards" Published

    新版《职业病危害因素目录》日前正式印发。修订后的目录将职业病危害因素分为6类,包含了52项粉尘因素、375项化学因素、15项物理因素、8项放射性因素、6项生物因素以及3项其他因素。

    Recently, the new "Catalogue of Occupational Hazards" has been officially issued. The revised catalogue divides occupational hazards into six categories, including 52 items of dust factors, 375 items of chemical factors, 15 items of physical factors, 8 items of radioactive factors, 6 items of biological factors and 3 items of other factors.

  • 上海:将对延长生育假做具体规定

    Shanghai: Specific Regulations to be Promulgated for Extension of Maternity Leave

    上海市卫生计生委近日表示,将结合实际,对再生育子女的条件、延长生育假等做出具体规定,并研究制定规范生育登记服务等配套文件,简化办事流程。

    Shanghai Health and Family Planning Commission announced recently that it would promulgate specific regulations with respect to the conditions for birth of a second child and extension of maternity leave, etc. according to the actual situation, and conduct research and formulate supporting files on standardized birth registration services, and streamline the work processes.

  • 北京积分落户: 未来5年最多惠及148万人

    Points-Based Residency Permit System in Beijing: It will Benefit up to 1.48 Million People in the Coming Five Years

    北京市近日发布《北京市积分落户管理办法(征求意见稿)》,总积分达到规定分值的人员可在北京市申请办理常住户口。但按照最新规划,北京市在未来5年内,只有148.4万人口的发展空间。

    According to the "Beijing Rules on the Administration of Points-Based Residency Permit System (Exposure Draft)" recently issued in Beijing, the people working in Beijing are eligible to apply for permanent residence in Beijing if their aggregate score reaches a predetermined value. According to the latest plan, however, there is only room for development for merely 1.484 million people in the next five years in Beijing.

  • 浙江省首次将罕见病纳入医保

    Zhejiang Province Incorporates Rare Diseases into the Medical Issurance System Coverage for the First Time

    从2016年1月1日起,浙江省将戈谢病、肌萎缩侧索硬化症(渐冻症的一种)、苯丙酮尿症等3种罕见病纳入医疗保障体系。这也是浙江省首次将罕见病纳入医保。

    As of January 1st, 2016, the government of Zhejiang Province will incorporate 3 types of rare diseases including Gaucher disease, amyotrophic lateral sclerosis (a type of ALS), and phenylketonuria into the medical insurance system coverage. This is the first time in Zhejiang Province that rare diseases are incorporated into the health insurance.

  • 14%

    截至12月28日,2015年共有28个省、市调整了最低工资标准,平均增幅约14%。目前,全国月最低工资标准最高的是深圳市,标准为2030元;小时最低工资标准最高的是北京,为18.7元。

    At the close of December 28th, a total of 28 provinces and municipalities directly under the central government have adjusted the minimum wages in 2015, an average increase of about 14%. At present, Shenzhen boasts the highest minimum monthly wage nationwide, with a standard wage of RMB 2,030 Yuan, whereas Beijing has the highest minimum hourly wage, with a rate of RMB 18.7 Yuan.

  • 6%

    国内学者认为,在科学规划未来、用国企红利偿还旧债、提高制度合理性的基础上,养老保险降费空间为6%~8%,医疗保险费率回归8%,有住房公积金的单位可减少费率12%。

    Chinese scholars consider that based on the scientific planning for the future, repayment of old debts with the dividends of state-owned enterprises, and establishment of a sounder system, there is a range of 6%-8% for downward revision of premiums of endowment insurance, the medical insurance premium rate returns to 8%, and the units participating in the housing provident fund can enjoy a reduction of 12% for the rate.

  • 3亿

    日前一份数据显示,在近3亿打工者中,8400万人从事着制造业,6000万人从事建筑业,,2000万人从事家政工作。

    The data recently available shows that of the approximately 300 million migrant workers, 84 million workers are engaged in the manufacturing sector, 60 million people in the construction industry, and 20 million people in the domestic work sector.

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