Labor expenses or wages? Is labor fee a salary?

From the difference in labor and labor services, the difference between income from wages and salaries and income from remuneration for labor services:

Analyze from the content.

Under the labor relationship, the employee, as a member of the employer, is bound by the internal labor rules; The employer shall work according to the needs of the employer, and obtain the corresponding labor remuneration according to the rank and ability of the employee, and at the same time, the employer shall provide corresponding working conditions, social security and welfare benefits in accordance with labor laws, regulations and agreements. The worker is subordinate to the employer, and the labor remuneration obtained by the individual due to the existence of such a labor relationship with the employer is the income from wages and salaries. Under the labor service relationship, it is agreed that one party provides labor services and the other party pays remuneration, and the worker arranges the labor content independently according to the agreed matters under the principle of autonomy of will, and the worker is not subject to the management of the party paying the remuneration, and the worker is subject to the agreed labor service, and the labor remuneration obtained by the individual due to the existence of such labor relationship with the employer is the income from labor remuneration.

2.From the perspective of applicable legal norms, labor is regulated by labor law norms, while labor services are regulated by civil law norms. In the process of performing labor, the worker must participate in the labor organization of the employer, hold a certain position or type of work, obey the administrative leadership and command of the employer, abide by labor discipline, and have a subordinate relationship between the two parties.

However, the party providing labor services according to the labor service is not subject to the administrative leadership and command of the employer, and there is no subordinate relationship between the two parties.

For the labour sector, it is the wages payable and will be measured according to the relevant requirements; As far as your finances are concerned, it depends on their accounting needs, and then decides to enter the accounts.

Labor fees are not wages. The scope of wages and salaries includes the basic salary, performance salary, bonuses, overtime pay, etc.; However, the service fee is the remuneration obtained by the party for providing labor services to others, not the remuneration obtained for the provision of labor. The payment of wages and remuneration is generally accounted for through the remuneration account payable to employees; Labor remuneration is generally calculated through production costs, management expenses, sales expenses and other accounts.

The payment of wages and remuneration shall be based on the actual expenditure of the wage schedule, and the individual income tax on wages and salaries shall be withheld and paid in accordance with the regulations; Taxpayers who pay labor remuneration need to obtain corresponding labor invoices and withhold and pay individual income tax on labor remuneration in accordance with regulations. In addition, the employees who pay wages are recorded in the company's employee roster, and the company conducts daily attendance and sign-in, while the personnel who pay for labor services are generally not managed in this way.

Legal basisArticle 3 of the Provisions on the Composition of Total Wages.

Total wages refer to the total amount of labor remuneration paid directly by each unit to all employees of the unit within a certain period of time.

The calculation of gross wages shall be based on the total remuneration paid directly to the employee.

Article 4. Gross salary is made up of the following six components:

1) Hourly wages;

2) piece-rate wages;

c) bonuses; iv) allowances and subsidies;

5) Overtime wages;

6) Wages paid under special circumstances.

1. Is the labor fee a salary?

1. Labor expenses do not belong to the category of wages and salaries. The scope of wages and salaries includes the basic salary, performance salary, bonus, overtime pay, etc., while the labor fee is the remuneration obtained by the party for providing labor services to others, not the remuneration obtained for providing labor.

2. Legal basis: Article 4 of the Provisions on the Composition of Total Wages.

Gross salary is made up of the following six components:

1) Hourly wages;

2) piece-rate wages;

c) bonuses; iv) allowances and subsidies;

5) Overtime wages;

6) Wages paid under special circumstances.

Article 6. Piece-rate wages refer to the labor remuneration paid according to the unit price of the work done. Includes:

1) Implement wage systems such as excess progressive piecework, direct unlimited piecework, quota piecework, and over-quota piecework, and pay wages to individuals according to the fixed amount and piecework unit price approved by the labor department or competent department;

2) Wages paid to individuals on the basis of the lump sum method of work tasks;

3) Wages paid to individuals on the basis of turnover commission or profit commission.

Article 7. Bonus refers to the excess labor remuneration paid to employees and the labor remuneration for increasing income and reducing expenditure. Includes:

a) Production Award;

2) Conservation Award;

3) Labor Competition Award;

4) Incentive wages of organs and institutions;

5) Other bonuses.

2. What kind of labor income does not fall within the scope of wages.

The following earned income is not included in the scope of wages:

1. Social insurance benefits paid to individual workers, such as funeral pensions, living hardship subsidies, family planning subsidies, etc.;

2. Expenses for labor protection, such as work clothes, antidotes, etc.;

3. Various labor remunerations and other labor income that are not included in the total salary according to the regulations, such as the Creation and Invention Award, the National Spark Award, the Natural Science Award, the Science and Technology Progress Award, etc.

The difference between labor costs and wages is:

1. Labor expenses, that is, the remuneration for labor services in individual income tax, refers to the income obtained by individuals who independently engage in various non-employment services. Wages refer to the remuneration paid by the employer or statutory employer to the employee in the form of money in accordance with the law, or the industry regulation, or according to the agreement with the employee;

2. Different tax calculation methods;

3. The obligations of the unit are different;

4. Different dispute resolution procedures;

5. The applicable law is different.

Labor Contract Law of the People's Republic of China

Article 11. If the employer fails to conclude a written labor contract at the same time as employing the employee, and the labor remuneration agreed with the employee is not in a clear state, the labor remuneration of the worker recruited by Xinyuanhan shall be implemented in accordance with the standard stipulated in the collective shortage contract; Where there is no collective contract or the collective contract does not provide for it, equal pay for equal work shall be implemented. Article 12.

Labor contracts are divided into fixed-term labor contracts, indefinite-term labor contracts, and labor contracts with a term of completion of certain work tasks. Article 13.

A fixed-term employment contract refers to an employment contract in which the employer and the employee agree on the termination time of the contract.

The employer and the employee may enter into a fixed-term labor contract if they reach an agreement through consultation.

Legal Analysis: Wages refer to the remuneration paid by the employer to the employee in the form of money in accordance with the relevant provisions of the state and the agreement between the two parties to the labor relationship. Such as monthly salary, quarterly bonus, semi-annual bonus, and year-end bonus.

However, the following expenses borne by the employer or paid to the employee in accordance with the provisions of laws, regulations and rules are not wages: (1) social insurance premiums; (2) Labor protection fees; (3) welfare expenses; (4) One-time compensation paid by the employer when the employee terminates the labor relationship; (5) family planning expenses; (6) Other expenses that are not wages. Labor costs:

Income from remuneration for labor services refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services. If you are employing a permanent group of people for a long time, you can set up a wage account, and if you are hired on a seasonal basis, it is recommended to set up a labor expense account.

Legal basis: Article 470 of the Civil Code of the People's Republic of China The content of the contract shall be agreed upon by the parties and generally include the following clauses:

1) The names and addresses of the parties, (2) the subject matter, (3) the quantity, (4) the quality, (5) the price or remuneration, (6) the period, place and method of performance, (7) the liability for breach of contract, and (8) the method of resolving the dispute.

The parties may conclude a contract with reference to the model texts of various types of contracts.