The differences between wages and lost time are as follows:

1. Different coverage

There are 2 types of wages during the shutdown period, namely, income from electric power construction fund, Three Gorges Project construction fund, road maintenance fee, vehicle purchase surcharge, railway construction fund, highway construction fund, civil aviation infrastructure construction fund, post and telecommunications surcharge fund and port construction fee.

The lost time expenses include the value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law, mineral resources compensation fee, stamp duty, farmland occupation tax and other taxes, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

2. Different calculation methods

The calculation formula of wages during shutdown with pay is:

net operating income = operating income-operating expenses-depreciation of productive fixed assets-production tax +

net rental of rented houses, net rental of other assets and converted net rent of self-owned houses. The net income of property does not include the premium income from the transfer of ownership of assets.

The formula for calculating the lost time fee is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index -1%.

3. Different responsibilities

Wages during the shutdown period are responsible for the unified management of the property and materials of the unit, and property inspection is conducted once a year, and the systems of custody, requisition, maintenance, compensation, scrapping, loss reporting and personnel transfer and handover are improved to ensure the consistency of accounts and materials.

the lost time fee is responsible for organizing the preparation of the fund raising plan and use plan of the unit, and organizing the implementation. The fund-raising plan and use plan should be compiled on an annual, quarterly and monthly basis in combination with the business forecast and decision-making of the unit, as well as the plans for production, operation, supply, sales, labor and technical measures.

According to the enterprise's economic accounting responsibility system, the plan indicators should be decomposed and implemented, and the implementation should be supervised. According to the requirements of the development of production and operation and the saving of funds, organize relevant personnel, reasonably approve the capital quota, strengthen the management of the use of funds, and improve the effect of the use of funds. According to the requirements of combined management and centralized and hierarchical management of funds, formulate the implementation methods of fund management and accounting, and organize relevant departments to carry out

4. The assessment contents are different

The main assessment of wages during the shutdown period is whether the national constitution, laws and decrees can be seriously implemented, whether the staff have the moral quality they should have, whether they have the business skills to do their job well, and whether they have the necessary cultural knowledge and practical work ability.

The lost time fee mainly includes the assessment of attendance, academic performance and work attitude, and the quantity, quality and efficiency of tasks completed.

Baidu Encyclopedia-wages during shutdown with pay

Baidu Encyclopedia-lost time.