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What does monetary employee compensation include?
The monetary remuneration of employees includes the following contents:

The company is paying wages, employee welfare fund, various social insurance premiums, housing accumulation fund, trade union funds and employee education funds.

(1) "Five insurances and one fund", namely, medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium, maternity insurance premium and housing accumulation fund. An enterprise shall, in accordance with the standards stipulated by the State Council, local government or enterprise annuity plan, measure the salary obligations payable to employees and the corresponding salary amount that should be included in the cost.

(2) Trade union funds and employee education funds. Enterprises shall, in accordance with the financial rules and other relevant provisions, measure the amount of wages payable to employees (trade union funds and employee education funds) and the amount of wages that should be included in the cost according to the accrual standards of 2% and 0.5% of the total wages of employees respectively; Enterprises with high technical requirements, heavy training tasks and good economic benefits can calculate the employee education funds that should be included in the cost according to the relevant provisions of the state and 2.5% of the total wages of employees. After calculating and determining the employee's salary obligation according to clear standards, it will be included in the relevant asset cost or current expenses according to the beneficiary.