Article 1 The wages of employees in enterprises and institutions are based on the labor wage statistics of the statistical department, and are composed of: 1. Time wages; 2. Piece wages; 3. Bonuses (including production awards, economy awards, labor competition awards, and others

Bonus); 4. Overtime wages; 5. Wages paid under special circumstances (such as due to illness, work injury, maternity leave, family planning leave, wedding and funeral leave, personal leave, family leave, vacation, suspension of work and study, performance of social obligations, etc.)

Wages paid according to hourly wage standards); 6. Additional wages, retention wages, meal allowances, transportation subsidies, etc.

Article 2 The “hardship and remoteness allowance coefficient” refers to the “hardship and remoteness allowance” for administrative institutions.

For enterprises, it refers to "regional category difference + living allowance", that is, "regional living allowance".

?Article 3 Calculated based on the "hardship and remoteness allowance coefficient" accounting for approximately 30% of the total salary.

The formula for calculating the levy amount of the People's Education Fund is: ? Levy amount = [Total wages to be paid - (Total wages to be paid × 30%)] × 1% (This formula is common to administrative offices, enterprises and institutions) Article 4 Private

Business owners of enterprises and individual industrial and commercial households in urban areas are taxed according to the same standards.

That is to say, the levy is calculated on a household basis. If the monthly net income is less than 1,000 yuan, 5 yuan will be levied per month; if the monthly net income is 1,001 yuan to 2,000 yuan, 10 yuan will be levied per month; if the monthly net income is 2,001 yuan to 3,000 yuan, 10 yuan will be levied per month.

A monthly levy of 20 yuan is required; if the monthly net income is between 3,001 yuan and 4,000 yuan, the monthly levy is 25 yuan; if the monthly net income is over 4,000 yuan, the monthly levy is 40 yuan.

Employees in private enterprises with a monthly income of less than 300 yuan (including 300 yuan) are exempt from the tax, and those with a monthly income of more than 300 yuan are taxed at 1%.