In order to formulate a distribution system suitable for market-oriented operation, stimulate the vitality of enterprises and motivate core employees such as management, the salary management system for core personnel of subsidiaries is formulated. It is suitable for managers of all enterprises under the enterprise group and core business personnel such as technology and marketing. The main basis of salary distribution is: enterprise classification level, operating performance and actual value creation. The essence of salary design lies in that salary reform focuses on structural adjustment and redesigns the existing salary system with appropriate total adjustment.
Salary incentives are mainly based on the following basic principles:
(1) principle of market competitiveness: while adjusting the salary structure, it reflects certain market competitiveness;
(2) The principle of dynamic management: the salary base and total salary are dynamically managed according to the business conditions of the enterprise;
(3) The principle of dual orientation of performance and value: the orientation reflecting the business performance and actual value creation of the enterprise;
(four) the principle of combining short-term and long-term:
The elements of annual salary system mainly include: basic annual salary, performance annual salary, incentive annual salary and special reward; Among them, the basic annual salary and performance annual salary are the main components of the annual salary system, and the basic annual salary base: performance annual salary base =1:1; The office of the general manager of the enterprise group will take the lead in the salary management of the core personnel of the subordinate enterprises, and authorize the human resources department to be responsible for the specific work in implementation.
I. Basic annual salary
The basic annual salary is the basic income of enterprise management members, which is determined according to the enterprise level and service time coefficient; Basic annual salary of enterprise general manager = enterprise grade coefficient × service time coefficient × enterprise basic annual salary base.
Enterprise grade coefficient
Length of service coefficient
Service time coefficient = actual service months in the assessment year/12; Among them, the actual number of service months is less than half a month, which is calculated as half a month; More than half a month, less than a month, according to a month;
Basic annual salary base of enterprises
The basic annual salary base of an enterprise refers to the market price level of the operator, the system salary level and the salary level of the enterprise, and is determined by the office meeting of the general manager of the enterprise group according to the company's benefits. The basic annual salary of other business personnel of the enterprise shall be determined by the enterprise according to their positions, risks and contributions, and the gap shall be widened reasonably, and shall be controlled within 60-90% of the basic annual salary of the general manager of the enterprise in principle. The basic annual salary of the full-time party secretary of the enterprise is determined by 90% of the basic annual salary of the general manager of the enterprise. Calculated by using the audited financial final accounts data of the enterprise in the previous year; The basic annual salary of enterprise managers is approved once a year; The basic annual salary of enterprise managers is included in the enterprise salary statistics and paid monthly, and the actual payment is one twelfth of my basic annual salary.
Second, the performance annual salary
Performance-based annual salary is a risk responsibility reward determined according to the performance of job responsibilities of business operators and the completion of the company's annual salary management target responsibility system. The performance salary of enterprise managers is linked to the results of business performance assessment, based on the annual performance salary, and determined according to the results of annual business performance assessment of enterprise managers.
The performance annual salary of enterprise managers is included in the enterprise salary statistics, and it is extracted by the enterprise at one time and cashed in stages according to the assessment results. Among them, 70% of the annual performance salary will be cashed in the current period after the annual assessment, and the remaining 30% will be deferred. Deferred cash income is linked to the evaluation results of enterprise managers' tenure.
Third, reward the annual salary.
According to the actual economic added value (EVA) created by each enterprise every year, the enterprise group extracts a certain proportion for the annual salary of the operators.
Fourth, special awards.
The general manager reward fund is mainly used for those who have made special contributions to the enterprise. It consists of a certain proportion of annual EVA withdrawal, which is uniformly distributed by the headquarters, namely: the annual withdrawal amount of the general manager's incentive fund = the annual EVA of the enterprise group × k%; The specific value k% of the annual extraction ratio shall be determined by the general manager's office meeting;
In order to encourage R&D major innovation and major engineering construction, enterprise groups can set up annual special awards for enterprises as needed. The annual special award is a single award besides the ordinary annual salary, which is mainly divided into major R&D and innovation project awards and major construction project awards. Specific incentives shall be formulated separately. The special prize will be issued in one lump sum.
Verb (abbreviation of verb) wage system by agreement
It is mainly suitable for senior technicians and senior managers who are temporarily employed by the company or have long-term contracts. The application for agreed salary is put forward by the human resources department and approved by the general manager's office meeting. The agreed salary is based on the market price and is determined by both parties through consultation. The employees who implement the agreed salary system sign a written agreement with the company, clearly stipulating the total salary, payment method, work content and assessment method. The income of employees with agreed salary system is included in the salary statistics of enterprises.
Six, the management of salary
The housing accumulation fund and various social insurance premiums of enterprise operators are withheld and remitted by enterprises from their basic wages; The part that should be borne by the enterprise shall be paid by the enterprise. The salary of enterprise operators is pre-tax income, and personal income tax is paid according to law, which is withheld and remitted by the issuing unit. All enterprises should gradually standardize the job consumption of enterprise managers, increase the transparency of job consumption, and gradually monetize job consumption.
For official consumption such as gift fees and entertainment expenses, it is necessary to standardize budget management, strengthen financial supervision and auditing, and accept democratic supervision by employees.
For the housing of enterprise managers, the housing reform policy of the housing location shall be strictly implemented in accordance with the principle of localization. Enterprises that implement the reform of official vehicles can reasonably determine the subsidy standard for business operators' transportation expenses, and their subsidies are temporarily listed separately from the basic salary and performance salary and paid monthly.
For enterprises that pay communication fees by means of contract system, the communication fees are temporarily separated from the basic annual salary and performance annual salary and paid monthly. If the position of an enterprise manager changes within a fiscal year due to work needs, the annual salary of that year shall be calculated according to the time period; When the term of office of an enterprise manager expires and he resigns or is transferred from the company system without justifiable reasons, he will not pay his annual performance salary, but only his basic annual salary.
During the term of office of enterprise managers, if losses or benefits are greatly reduced due to poor management, or heavy losses are caused to the enterprise due to mistakes in decision-making, the annual performance salary and deferred cash income of the main person in charge of the enterprise and relevant responsible persons shall be deducted accordingly as appropriate; For those who cheat the annual salary, the company will deduct twice the amount from their deferred cash income, and the insufficient part will be paid by the individual. The deducted deferred cash income is included in the enterprise's wages payable.
The basic annual salary and performance annual salary of enterprise operators, as well as other monetary income that conforms to the provisions of the state and is approved by the enterprise group, shall be accounted for separately by the enterprise according to the specific income and expenditure of the enterprise operators. The wages of enterprise managers are included in the total wages of enterprises and listed separately in the wage statistics of enterprises. The deferred cash income of managers should be managed by individual accounts set up by enterprise groups.
Each enterprise should set up a compensation and performance committee and other corresponding institutions to manage the annual salary: formulate the assessment standards for the incentive objects of the incentive fund, make assessment and make suggestions, and study and review the compensation policies and systems for long-term incentive objects; Formulate specific terms of the incentive plan of the incentive fund, including the scale of the incentive fund, assessment conditions, specific reward targets, determination of implementation date, implementation methods and procedures, etc. ; Revise and improve the situation that has not been fully considered, and request to change or terminate the incentive plan of the incentive fund in case of major issues; Responsible for the management of the incentive plan of the incentive fund and the disclosure of relevant information. Responsible for the enterprise group, all proposals must be submitted to the general manager's office of the enterprise group for deliberation and decision.