employee compensation

(I) the content of employee compensation

employee compensation refers to various forms of remuneration and other

related expenses given by enterprises in order to obtain services provided by employees. The term "employees" here is relatively broad. Including three types of personnel: first, all personnel who have entered into labor contracts with enterprises, including full-time, part-time and temporary employees; Second, corporate governance and management personnel, such as members of the board of directors, members of the board of supervisors, etc., who have not signed a labor contract with the enterprise, but are formally appointed by the enterprise;

Third, under the planning and control of the enterprise, people who have not signed a labor contract with the enterprise or have not been formally appointed by it, but

provide services similar to those of employees.

1 Staff salaries mainly include the following contents:

1. Staff salaries, bonuses, allowances and subsidies refer to hourly wages, piece-rate wages, excess labor remuneration paid to employees, labor

remuneration for increasing income and reducing expenditure, compensation for special or extra labor consumption of employees and other special reasons

according to the regulations of the National Bureau of Statistics.

2. Employee welfare funds mainly refer to enterprises that have not yet implemented the separation of social workers or the separation of main and auxiliary industries and the restructuring of auxiliary industries, which include the staff of collective welfare institutions such as infirmary, staff bathroom, barber shop and nursery, medical expenses, travel expenses for employees to go abroad for medical treatment due to work-related injuries, subsidies for employees' living difficulties, and other employee welfare expenditures in accordance with

national regulations.

3. Social insurance premiums such as medical insurance, endowment insurance, unemployment insurance, work injury insurance and maternity insurance

. Refers to the medical insurance premium, old-age insurance premium (including basic old-age insurance premium paid to social insurance agencies and supplementary old-age insurance premium paid to relevant managers of enterprise annuity funds), unemployment insurance premium, work injury insurance premium and maternity insurance premium paid by enterprises to social insurance agencies according to the benchmark and

ratio stipulated by the State Council, local governments or enterprise annuity plans. All kinds of insurance benefits provided to employees by enterprises in the form of purchasing commercial insurance < P > belong to employees' salaries provided by enterprises, and should be confirmed, measured and disclosed in accordance with the principle of employees' salaries < P >.

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Old-age insurance is the main form of post-employment benefits provided by Chinese enterprises, which is divided into three levels:

The second level is the basic old-age insurance that combines social pooling with individual accounts of employees; The second level is that enterprises < P > supplement endowment insurance; The third level is personal savings endowment insurance. Personal behavior of employees has nothing to do with the enterprise

and is not subject to the category of employee compensation accounting.

(1) the basic old-age insurance system. According to the relevant documents of China's old-age insurance system, the benefits of employees' old-age insurance, that is, the level of benefits, are not directly linked to the payment level of enterprises in each period of providing services to employees, and the obligations undertaken by enterprises are limited to the amount deposited according to the prescribed standards, which belongs to the defined deposit plan called

in international financial reporting standards. Setting a deposit plan means that an enterprise pays a fixed deposit to an independent entity (usually a fund). If the fund cannot have sufficient assets to pay all employee benefits related to employee services in the current and previous periods

. The enterprise no longer has the legal obligation to further pay the deposit and the task of defining

. Therefore, under the set deposit plan. The enterprise's obligations in each period depend on the amount

withdrawn by the enterprise during this period. As the amount withdrawn is generally due and paid within l2 months at the end of the service provided by employees,

it is generally unnecessary to discount such obligations.

Other social insurances established by Chinese enterprises for employees, such as medical insurance, unemployment insurance, industrial injury insurance and

maternity insurance. Also in accordance with the provisions of the the State Council Ordinance. Social insurance agencies are responsible for the collection and distribution of < P > and the preservation and appreciation of value, and the obligations undertaken by enterprises are limited to the standards of < P > stipulated by the local government in accordance with the regulations of the State Council, just like the basic old-age insurance. It also belongs to the supplementary pension insurance system of the set deposit plan j

(2). In order to better protect the life of employees in enterprises after retirement, enterprises should

participate in basic old-age insurance according to law, fulfill the obligation of paying tribute, have corresponding financial affordability and have established collective associations

Chapter 11: Liabilities

27

. Enterprises provide employees with free use of their own assets or leased assets for employees' free use, compared with

providing housing for senior managers of enterprises, etc., and provide employees with such things as free of charge. For example, selling houses to employees at a price below the cost < P >.

7. Compensation for termination of labor relations with employees. It refers to the separation of social functions, the separation of donor and auxiliary industries, the diversion of surplus personnel, the implementation of restructuring and reorganization plans, and the incompetence of employees. The enterprise terminates the labor relationship with the employee before the labor contract of the employee expires. Or the economic compensation given to employees in the plan to encourage employees to voluntarily accept layoffs, that is, the dismissal benefits referred to in the international financial reporting standards. 8. Other expenses related to obtaining services provided by employees. It refers to

other remunerations except the above-mentioned seven remunerations for obtaining services provided by employees, such as stock options settled in the form of equity

provided by enterprises, cash stock appreciation rights settled in the form of cash but determined on the basis of the fair value of equity instruments, etc.

In short, from the perspective of the time and payment form of salary, employee salary includes all monetary salary and non-monetary benefits given by the enterprise during and after employees' employment

; From the object of payment

, employees' salary includes benefits provided to employees themselves, their spouses, children or other dependents, compared with

pensions paid to spouses, children or other dependents of employees who are killed or injured in the line of duty.

(II) Recognition and measurement of employees' salaries

An enterprise shall recognize the employees' salaries payable as negative

debts during the accounting period when employees provide services for them. Except for the compensation given due to the termination of labor relations with employees, it shall deal with the following situations according to the beneficiaries of employees' services:

(1) The employees' salaries for producing products and providing labor services shall be included in the product cost. Employees' salaries

incurred by the direct producers and the direct service providers in producing products and providing services are included in the inventory cost. However, the employees of direct production personnel and direct labor service personnel who are abnormally consumed are < P > paid. It should be recognized as current profits and losses when it occurs.

(2) Employees' salaries that should be borne by projects under construction and intangible assets are included in the cost of building fixed assets or intangible assets

. Whether the wages < P > of employees in the process of self-construction of fixed assets and self-research and development of intangible assets can be included in the cost of fixed assets or intangible assets. Depends on the principle of cost determination of related assets. Comparison

If the employee's salary incurred in the research stage of an enterprise cannot be included in the cost of developing intangible assets by itself, if the employee's salary incurred in the development stage meets the capitalization conditions of intangible assets, it should be included in the cost of developing intangible assets by itself.

(3) The salaries of other employees other than L and 2 mentioned above are included in the current profit and loss. Employees other than direct producers

, workers who directly provide labor services, workers who build fixed assets, and workers who develop intangible assets

and employees' salaries related to managers of the company's headquarters, members of the board of directors, and members of the board of supervisors

are all included in the current profits and losses when they occur, because it is difficult to determine the direct beneficiaries.

1. Measurement of monetary employee compensation

For monetary compensation, when determining the amount of employee compensation payable and employee compensation that should be included in the cost

. Enterprises should distinguish between two situations:

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(1) monetary compensation with clear accrual standards. For the employees' salary items for which the relevant departments of the State Council, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or the approved enterprise annuity plan stipulate the accrual basis and the accrual ratio, the enterprise shall measure the employees' salary obligations undertaken by the enterprise and the employees' salary

included in the cost according to the stipulated accrual standards. Among them: ① Five insurances and one gold. For medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium, maternity insurance premium and housing accumulation fund, the enterprise shall measure the salary obligations payable to employees and the salary amount that should be included in the cost according to the standards stipulated by the State Council, the local government or the enterprise annuity plan. (2) trade union funds and staff education funds. The enterprise shall, in accordance with the relevant regulations of the state, measure the obligatory amount of employee salaries (trade union expenses, employee education funds) and the salary amount that should be included in the cost according to 2% and L5% 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. According to the clear standard

, the employees' compensation obligations should be calculated and determined, and then included in the cost of related assets or

current expenses according to the beneficiaries.

(2) There is no clear standard for monetary compensation. The relevant laws and regulations of the state (including the governments of provinces, municipalities and autonomous regions < P >) do not clearly stipulate the accrual basis and proportion of employee compensation. Enterprises should be based on

historical experience data and their own actual situation. Calculate and determine the salary payable to employees and the salary amount that should be included in the cost

.

In June of 2× 8, Anji Company should pay 2 million yuan in salary that month, including: 1 million yuan for direct production personnel in the production department; The salary of managers in the production department is 2 million yuan; Company

the salary of management personnel is 3.6 million yuan; The salary of the staff of the company's special product sales organization is 1 million yuan; The salary of the personnel who built the

workshop is 2.2 million yuan; The salary of the personnel who develop the inventory management system internally is 1.2 million yuan.

according to the regulations of the local government, the company shall accrue medical insurance premium, old-age insurance premium, unemployment insurance premium and housing provident fund according to 1%, L2%, 2% and

1.5% of the total wages of employees respectively, and pay them to the local social insurance agency and housing provident fund management agency. There is an infirmary in the company. According to the employee welfare expenses in 2×7 years, the company expects that the amount of employee welfare expenses that should be undertaken in 2× 8 years is 2% of the total wages of employees, and the beneficiaries of employee welfare are all the above-mentioned people. The company separately accrued trade union funds and employee education funds according to 2% and L5% of the total wages of employees < P >. It is assumed that the company's inventory management

system is in the development stage and meets the conditions for capitalization as

intangible assets in Accounting Standards for Enterprises No.6-Intangible Assets.

the employee compensation amount that should be included in the production cost

= 1 +1 × (1%+12%+2%+1.5%+2%+1.5%)

= 14. (ten thousand yuan)

the employee compensation amount that should be included in the manufacturing cost <

the amount of employee compensation that should be included in the management expenses

= 36+36× (1% 4-12%+2%+1.5%+2%+1.25%)

= 54 (ten thousand yuan).

chapter 11 negative debts 29

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the employee compensation amount that should be included in the cost of construction in progress

22+22x (1%+12%+2%+1.5%+2%+2%+1.5%)

= 38 (ten thousand yuan)

the employee compensation amount that should be included in the cost of intangible assets

when the company distributes employee salaries such as wages, employee welfare funds, various social insurance subsidies, housing accumulation fund, trade union funds

and employee education funds, The following accounting treatment should be made:

Debit: production cost is 14,,

manufacturing cost is 2,8,

management cost is 5,4,

sales cost is 4,

R&D expenditure ——-F construction in progress is 3,8,

Capitalized expenditure is 68,

Loan: payable. The capital is 2,,

-the employee benefits are 4,

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Koo uses a handkerchief. The tax rate is 17%. It is assumed that among the 1 employees, 85 are directly involved in production, and l5 are managers at headquarters. ～。 ~ "

one. Zhu Xi: When products produced by oneself are distributed to employees as benefits, the value of the third wife Zhu Yun, who should be included in the cost, is measured and included in the main business income. The products are based on the cost. I

The output tax of value-added tax is calculated as sales. Purchased goods are mainly made of holy cream; Jia

Li, should also be in accordance with the relevant tax regulations, the value-added tax has been paid out. 1 I

Susan

Debit: production cost

management expenses

Loan: salary payable to employees-non-monetary benefits

When actually granting non-monetary benefits, the following accounting treatment should be done:

Debit: salary payable to employees-non-monetary benefits

696 15

. ! ：! Providing the owned houses and other assets to employees for free, or renting the houses and other assets for employees

Zhu Xue Zhu Yao: If Chen Zhu provides the owned houses and other assets to employees for free, it shall cover the amount

, and hope that the depreciation accrued during Zhu Xi's retirement period will be included in the relevant asset cost or expense, and at the same time, confirm that it should be paid to Lei Wang Jia

for drought and evil. ILL

I hereby order you to respect the cost and expenses, and confirm the salary payable to employees. It is difficult to identify the beneficiary cymbals. Directly

included in the current profits and losses, and confirm the payable employee salaries. One

. On November 15th, Company C provided free cars for employees above the manager level in all departments of the headquarters, and rented a house for each senior manager above the vice president. should