The range of remuneration payable to employees, the remuneration payable to employees includes:

As long as the payment object is an employee, it belongs to the scope of the remuneration payable to the employee, and the two are only different in the form of payment.

Share-based payment: refers to a transaction in which an enterprise grants equity instruments or assumes liabilities determined on the basis of equity instruments for the purpose of obtaining services provided by employees and other parties.

There are two main types of share-based payments:

Equity-settled share-based payment: Equity-based payment: i.e., settled with shares or equity instruments as consideration.

Cash-settled share-based payment: Settlement in cash or other assets as consideration.

From the definition of share-based payment, as long as the payment object is an employee, it belongs to the scope of employee compensation, but the form of settlement is different.

Employee remuneration payable refers to various salaries, allowances, subsidies, bonuses, benefits, social insurance premiums and other expenses that an enterprise should pay to its employees. These include:

1.Basic salary: The fixed salary that employees get according to the position level, work experience, work content and other factors stipulated by the enterprise.

2.Performance salary: additional rewards are given according to the employee's work performance, completed performance, contribution and other factors.

3.Overtime pay: The remuneration that an employee receives when his or her work requires him or her to work outside of the specified working hours.

4.Holiday wages: The remuneration that employees receive when they are on holidays such as statutory holidays or annual leave.

5.Bonus: Additional rewards given to employees based on their work performance, contributions, honors and other factors.

6.Allowances and subsidies: such as post allowances, transportation subsidies, communication subsidies, etc.

7.Social insurance expenses: including endowment insurance, medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance.

8.Other welfare expenses: such as housing provident fund, employee welfare, annual travel, health check-up, etc.

Employee remuneration payable is a variety of remuneration paid by enterprises to employees, generally including the following aspects:

1.Basic salary: It is the basic remuneration that employees should receive for their work. The basic salary is calculated on a monthly basis.

2.Performance-based salary: Incentive remuneration determined according to the work performance and performance of employees.

3.Bonus: Temporary incentive salary issued by the enterprise according to the employee's work performance, contribution, working years and other factors.

4.Allowances and subsidies: including housing allowances, transportation subsidies, meal subsidies, etc. These allowances and subsidies can sometimes also be used as part of remuneration.

5.Social insurance and provident fund: including endowment insurance, medical insurance, unemployment insurance and housing provident fund, etc.

6.Paid leave: including annual leave, sick leave, family leave, etc.

7.Other benefits: including employee benefits, corporate culture construction, training, etc.

It is important to note that the specific content and standards of compensation payable to employees vary from company to company, region and industry to industry. Enterprises need to formulate reasonable compensation policies based on their own economic conditions and market competition to attract and retain excellent talent and motivate employees to perform at their best.