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According to the nature of the allowance, it can be broadly divided into three categories:
1) Post allowance.
Post allowance refers to the allowance established to compensate employees for the additional consumption of work in certain special working conditions. Employees need to spend more physical and mental energy to work in certain positions with special working conditions, so they need to establish allowances to compensate for this additional labor consumption. This type of allowance has the most specific types and the widest range of uses.
For example, the heat allowance is a temporary subsidy for workers who perform heavy work in high temperatures. Iron-making, sintering, coking, steel-making, steel-rolling and other types of work in metallurgical enterprises are different according to the temperature, radiant heat intensity and labor burden of their operating environment. Establish different standards of allowances for A, B and C.
In addition, there are toxic and harmful allowances, underground mine allowances, special technical post allowances, special heavy manual labor post allowances, night shift allowances, mobile construction allowances, salt industry allowances, post and telecommunications field allowances, etc., all of which belong to post allowances.
2) Regional allowances.
Regional allowance refers to the allowance established to compensate employees for the additional expenses of living expenses under certain special geographical and natural conditions. For example, the forest allowance is an allowance established to take care of the life of forest industry workers in forest areas, encourage workers to work at ease in forest areas, and develop forestry production, and determine different standards according to the specific conditions of forest areas and the different situations of various types of personnel. In addition, there are subsidies for regional living expenses, allowances for alpine mountains, and subsidies for islands.
This type of allowance is generally established by the state or region or department. If the area where the enterprise is located falls within the scope of the implementation of these subsidies, it can be implemented in accordance with the regulations.
3) Guaranteed subsistence allowance.
Guaranteed living allowance refers to the allowance established to protect the actual wage income of employees and compensate for the additional expenses of living expenses of employees. Such as non-staple food ** subsidies, meat price subsidies, food price subsidies and so on. There are not many specific types of such subsidies, and they are mainly established by the state or region or department.
If the enterprise falls within the scope of enforcement, it can be executed in accordance with the regulations. Some enterprises have also established a small amount of such subsidies internally, such as rent, water and electricity subsidies, etc., according to their needs.
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Are you talking about five insurances and one housing fund?
Five insurances refer to: endowment insurance, unemployment insurance, work-related injury insurance, maternity insurance and medical insurance, and one gold fund refers to the housing provident fund.
Pension insurance is 28% of the basic salary, of which 20% is borne by the enterprise, 8% is borne by the individual, and the work-related injury is borne by the enterprise.
Unemployment is 3 per cent, 2 per cent for businesses and 1 per cent for individuals
Childbirth is a burden for businesses.
Medicare is not clear, but the proportion of personal burden is very small.
Your salary, after deducting the part of the above personal burden, 8% + 1% = 9%, your pre-tax salary should be 91% of your salary minus medical insurance.
Then you have to pay personal income tax, assuming that you deduct the salary of hardware and insurance is 5000 yuan, (5000-1600) = 3400 yuan, which belongs to the following level 3, and the personal income tax you should pay is = (5000-1600) * 15% - 125 = 385 yuan. (Among them, 1,600 yuan is the pre-tax salary deduction standard).
The salary you actually get is 5000-385=4615 yuan.
Progression Monthly taxable income Tax rate (%)Quick deduction 1 Not more than 500 yuan 5 0
2 The part exceeding 500 yuan to 2,000 yuan 10 253 the part exceeding 2,000 yuan to 5,000 yuan 15 1254 the part exceeding 5,000 yuan to 20,000 yuan 20 3,755 the part exceeding 20,000 yuan to 40,000 yuan 25 13,756 the part exceeding 40,000 yuan to 60,000 yuan 30 33,757 the part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375
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Allowances include: Allowances to compensate employees for special or additional labor consumption, such as underground allowance, field work allowance, high temperature allowance, island allowance, night shift allowance, middle shift allowance, sanitation personnel post allowance, etc.; Health care allowances, such as health and epidemic prevention allowances, medical and health allowances, scientific and technological health care allowances, special health care allowances for employees of various social welfare institutions, etc.; Technical allowances, such as special teacher allowance, scientific research allowance, worker technician allowance, special education allowance, etc.; Age allowances, such as seniority allowance, teaching seniority allowance, etc.; Other allowances, such as food allowance. The subsidy is mainly to ensure that the wage level of employees is not affected by prices, such as housing subsidies, water and electricity subsidies, etc.
According to the Provisions on the Composition of Total Wages, total wages are composed of the following six components: hourly wages; Piece; Bonus; allowances and subsidies; overtime pay; Wages paid in exceptional circumstances. So, allowances and subsidies are an integral part of wages.
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Housing subsidy is a subsidy given by the state for employees to solve the housing problem, that is, the original funds used by the unit for building and purchasing houses are converted into housing subsidies, which are issued to employees in installments (such as monthly) or at one time, and then the employees go to the housing market to solve their housing problems by purchasing or leasing. So, what are the state's regulations on housing subsidies, I hope to help you. 1. What are the provisions of the state on housing subsidiesThe current housing subsidy policy of the state is to stop the distribution of housing welfare in kind and implement a new system for new housing.
On the one hand, it can play a leading role in the implementation of the new system; On the other hand, it is possible to readjust the structure of fiscal expenditures and promote economic development through the conversion of housing funds; therefore, the issue of the conversion of financial funds must be implemented before the implementation of the new reform, and the funds originally used for housing construction by the financial departments at all levels can be approved according to a certain base and converted into housing subsidies for the workers of administrative organs and some public institutions. After the issuance of additional housing subsidies, the purchase of economic and practical housing by residents should be connected with the current regulations on the purchase of housing by workers at the cost price of housing, that is, in both cases, the purchase of housing with the same conditions, the housing payment paid by the individual is roughly the same, and the former will sell more than the latter. For the housing subsidy for enterprises, the first is to stop the free housing subdivision, and the second is to link the housing price to increase the subsidy.
The situation of enterprises varies widely, and enterprises with high wage levels (i.e., the housing consumption content in wages are in place) can not increase subsidies; The wage level is average, and the funds are transferred to enterprises with difficulties, and the subsidy factor should be gradually reflected when adjusting the wage structure and increasing the wages of the sales segment; For enterprises in difficulty, they will be considered again when their efficiency improves. 2. How to withdraw housing subsidies There are three forms of housing subsidies: one-time housing subsidies, basic subsidies plus one-time subsidies and monthly subsidies.
1. The one-time subsidy is mainly for the old workers who do not have a house, and it will be issued at one time when the employees buy a house. 2. The basic subsidy plus one-time subsidy method is gradually issued according to the standard of housing area of general employees, and the difference between cadres at all levels and general employees due to the difference in the area standard of housing subsidy will be paid at one time when purchasing a house. 3. The monthly subsidy method is mainly for new employees, and the shortage is calculated on a monthly basis during the housing subsidy payment period.
Article 8 of the Provisions on the Composition of Total Wages Allowances and subsidies refer to the allowances paid to employees for the purpose of compensating for their special or additional labor consumption and other special reasons, as well as the price subsidies paid to employees in order to ensure that the wage level of employees is not affected by prices. (1) Allowances. Includes:
Allowances to compensate employees for special or additional labor consumption, health allowances, technical allowances, annual merit allowances and other allowances. (2) Price subsidies. Includes:
Various subsidies paid to ensure that the wage level of employees is not affected by price ** or fluctuations.
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The subsidies uniformly stipulated by the state include various subsidies paid to ensure that the wage level of employees is not affected by price changes or changes. Allowances include allowances to compensate employees for special or additional labor consumption, health allowances, technical allowances, annual merit allowances and other allowances.
Legal basis
Article 8 of the Provisions on the Composition of Total Wages.
Allowances and subsidies refer to the allowances paid to employees to compensate for their special or additional labor consumption and other special reasons, as well as the price subsidies paid to employees to ensure that their wages are not affected by prices.
(1) Allowances. Including: compensation for special or additional labor consumption allowance, health care allowance, technical allowance, annual merit allowance and other allowances.
(2) Price subsidies. Including: various subsidies paid to ensure that the wage level of employees is not affected by prices** or changes.
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