The basic salary refers to the labor remuneration paid by the employer or the statutory employer to the laborer in the form of money according to the labor contract or relevant regulations, or according to the legal provisions, industry regulations, or the agreement with the laborer. A fixed salary calculated according to a certain standard. Its calculation method usually includes the following aspects:
1. Basic salary:
Salary base is the basis for calculating basic salary, which is generally determined according to employees' actual working hours and attendance. Usually, the salary base is the number of working days in a month multiplied by the number of working hours per day.
2. Basic wage rate:
The basic wage rate is a standard determined according to the enterprise's wage policy or relevant laws and regulations. Enterprises can set different basic wage rates according to employees' positions, work nature and work experience.
3. Performance pay:
Performance pay is a part of the salary determined according to the employee's work performance and actual work results. This part of the salary is usually related to the performance appraisal results of employees and the performance management system of enterprises.
4. Salary adjustment:
Salary adjustment refers to the adjustment of basic salary at a certain time interval or under certain circumstances according to the salary system or relevant regulations of the enterprise. Salary adjustment may involve the consideration of factors such as rising prices, changes in industry salary level and improvement of personal working ability.
5. Deduction:
When calculating the basic salary, some deductions may be involved, such as personal income tax and social insurance expenses. These deductions are usually calculated according to relevant national laws and regulations and enterprise policies.
In short, the calculation of basic salary is determined according to factors such as salary base and basic salary rate, among which performance salary and salary adjustment are also important factors affecting basic salary. Different enterprises and industries may have different basic salary calculation methods, so it is suggested to calculate them according to their own work conditions and relevant regulations.