How is the meal allowance calculated, and is the meal allowance included in the salary?

According to the local consumption level and different ranks within the company, the ladder standard is formulated.

Meal allowance is generally for working meals (lunch), except for a few positions (security guards and other positions that need to be on duty 24 hours a day), and the calculation formula is: daily meal allowance * working days of the month.

There are also companies that calculate according to natural months, or directly issue a fixed monthly fee as a meal subsidy, for example, a factory: level 8 employees receive a monthly meal allowance of 240 yuan per month, and level 9 employees receive a monthly meal allowance of 210 yuan.

The unit originally put a few hundred yuan per person into the card, how much to eat by their own brush, at the end of the year can not be used up can be exchanged for rice, cooked meat, etc., as a result, everyone thinks that the canteen 30 yuan is not as good as the 30 meals outside, so they don't eat, at the end of the year a lot of money is left to change things, so the canteen can hardly go on.

Later, the leader changed, and he didn't send money, he ate by swiping the card, and he didn't return if he didn't eat, and the money he didn't eat subsidized the canteen, so that the food standard was correspondingly high. Some young people occasionally bring their children to eat together, and the leader is very generous, saying that only when there are children can they be lively and lively.

Now there are many trainees, as long as the department leader applies and the manpower approves, get a card, and eat as much as you want. I have seen new trainees eat three boiled eggs for breakfast, a lot of various staple foods plus a bowl of milk, a bowl of porridge and stir-fried vegetables. The cafeteria supervisor couldn't be happier.

Because more people means more food, more money, more money, more variety.

It is recommended that children can eat when they come, such as an apple, orange or bottled yogurt per person, if the employee does not eat it, it can be taken away and eaten during the afternoon break.

For a period of time in 1975, adults worked overtime every night to give out a bowl of soy milk or an old-fashioned bread, and the soy milk would be drunk by themselves, and the bread would definitely be brought back for me to eat. Now I think of the smell of old bread as if it were in front of me.

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1. Is meal allowance included in salary?

1. Meal allowance is included in the salary, which is an additional subsidy given by the enterprise to employees. According to the relevant laws and regulations, wages include six parts, which are hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages, and wages paid under special circumstances. Therefore, meal allowance should be counted as a subsidy part of the salary.

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 and overtime to delay wages;

6) Wages paid by Fan Hu under special circumstances.

2. What are the characteristics of labor relations?

Labor relations have the following characteristics:

1. The subjects of labor relations are not only legally equal, but also objectively subordinate;

2. Labor relations arise in the labor process. Only when the worker is combined with the means of production provided by the employer can he have a labor relationship with the employer in the process of realizing the labor, and it is impossible to form a labor relationship without the labor process.

3. The labor relationship between the worker and the employer is exclusive. Labor relations can only arise between workers and employers, and social relations between workers and other social subjects cannot be called labor relations;

4. The existence of labor relations is for the purpose of labor.

Meal allowance wages are income from wages and salaries. The scope of individual income tax law includes income from wages and salaries, which refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by individuals as a result of their positions or employment.

Legal basis: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law The scope of individual income stipulated in the Individual Income Tax Law:

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to positions or employment obtained by individuals as a result of their positions or employment.

(2) Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other labor services.

3) "Income from author's remuneration" refers to the income obtained by individuals from the publication and publication of their works in the form of books, newspapers and periodicals.

4) Income from royalties refers to the income obtained by individuals from the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income obtained from providing the right to use the copyright does not include the income from author's remuneration.

5) Business income refers to:

1.Income obtained by individual industrial and commercial households engaged in production and business activities, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China by investors of sole proprietorship enterprises and individual partners of partnership enterprises**;

2.Income obtained by individuals from engaging in school-running, medical treatment, consulting and other paid service activities in accordance with the law;

3.Income obtained by individuals from contracting or leasing operations of enterprises and public institutions, as well as from subcontracting and subleasing enterprises;

4.Income obtained by individuals engaged in other production and business activities.

6) Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by individuals from owning creditor's rights and equity.

7) Income from property lease refers to income obtained by individuals from leasing immovable property, machinery and equipment, vehicles and vessels, and other property.

8) Income from the transfer of property refers to the income obtained by individuals from the transfer of valuable, equity, property shares in partnerships, immovable property, machinery and equipment, vehicles and ships, and other property.

9) Accidental income refers to the income of individuals who have won prizes, won lotteries, won lotteries and other incidental natures.

If it is difficult to define the taxable income items for the income obtained by an individual, it shall be determined by the competent tax authority.

Meal allowance is included in the salary. The meal allowance for employees can be included in the average monthly wage, according to the "Provisions on the Composition of Total Wages".

It can be seen that the total salary is composed of six parts: hourly wages, piecework wages and filial piety wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. Therefore, the meal allowance for employees can be included in the scope of wages.

The meal allowance is included in the individual income tax, and the meal subsidy issued by the company to the employee is subject to individual income tax, and the meal subsidy issued by the company to the employee is not taxable.

According to the requirements of the national tax law, individual income tax generally includes the salary, bonus, dividends, subsidies, etc. earned by employees in the course of their work, as well as the funds obtained in connection with their duties or employment. Meal allowance generally includes two forms of payment, one is that the meal allowance is paid separately, and the other is that the employee's salary is calculated and paid together.