Enterprise human resource expenses include labor costs and human resource management expenses. The former refers to the expenses paid to employees, such as wages, benefits, insurance, etc. The latter refers to the funds of human resources management departments to carry out human resources management activities, such as recruitment expenses and training expenses.
Labor cost refers to all the expenses paid to employees by enterprises in a production and operation cycle. Salary items. That is to say, according to the labor contract and the relevant regulations of the state, the total amount of remuneration paid directly to all employees of the enterprise on a regular basis is pure, which mainly consists of hourly wages, basic wages, post wages, piece-rate wages, bonuses, allowances and overtime wages.
Insurance welfare project
That is, according to the labor contract and the relevant provisions of the state, the insurance benefits paid to all employees of the enterprise or paid regularly for employees, such as basic endowment insurance and supplementary endowment insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance, employee welfare, employee education funds, employee housing provident fund and other expenses.
For example, according to the provisions of the National Trade Union Law, trade union funds are to be withdrawn. There is a certain proportional dependence between the labor cost of this part of human resources and the salary items, and the extraction ratio of each item is directly related to the economic development level, labor structure and current laws, regulations and policies of the government in the area where the enterprise is located.