Recently, another province has made it clear that it will raise the minimum wage standard starting from January 1, 2023:
- Which benefits will be affected by the increase in the minimum wage?
- What are the current minimum wage standards in various provinces and cities?
- The end of the year is approaching. It is recommended that enterprises self-examine these risks.
01
January 1, 2023 On December 14, the Hebei Provincial Department of Human Resources and Social Security issued the "Notice of the Hebei Provincial Department of Human Resources and Social Security on Adjusting the Minimum Wage Standards", clarifying that the minimum wage standards will be adjusted starting from January 1, 2023.
The "Notice" clarified:
- The minimum wage standard adjusted this time will be implemented from January 1, 2023. The three monthly minimum wage standards are 2,200 yuan , 2,000 yuan , and 80. 0 yuan , the three hourly minimum wage standards are 22 yuan , 20 yuan , and 8 yuan ;
- The minimum wage standard does not include the following: overtime pay for extended working hours; allowances for special working environment conditions such as middle shifts, night shifts, high temperatures, low temperatures, high altitudes, underground, toxic and hazardous conditions; labor welfare benefits stipulated by laws, regulations, and the state, etc.
As of now, Hebei Province is the first to announce the minimum wage standard for 2023, but it should be noted that the minimum wage is not adjusted every year! Some provinces and cities will also use the minimum wage standards released in 2022 or even earlier in 2023.
Currently, for the minimum wage standards in various provinces and cities, please view the following table:
02
Minimum wage increases, these benefits will be affected
1. Impact on enterprises and workers
. Base for overtime pay and social security payment: As the minimum wage increases, the minimum calculation base for overtime pay and the minimum calculation base for social security premiums must also increase accordingly.
2. Wage received: For some grassroots workers, the wage standard is the local minimum wage standard. The adjustment of the minimum wage standard will, to a certain extent, encourage companies to increase the wages of grassroots employees.
2. Salary benefits during the probation period
According to Article 20 of the " Labor Contract Law": the employee's salary during the probation period shall not be less than the minimum wage for the same position in the unit or 80% of the salary agreed upon in the labor contract , and shall not be lower than the minimum wage standard in the location of the employer.
3. Economic compensation standards
According to Article 27 of the " Labor Contract Law Implementation Regulations ": The monthly salary of economic compensation stipulated in Article 47 of the Labor Contract Law is calculated based on the wages due to the worker, including hourly wages or piece-rate wages, as well as monetary income such as bonuses, allowances and subsidies.
If the average salary of an employee in the 12 months before the labor contract is terminated or terminated is lower than the local minimum wage standard, the calculation shall be based on the local minimum wage standard. If an employee has worked for less than 12 months, the average salary will be calculated based on the actual number of months worked.
4. Labor remuneration for part-time employees
According to Article 72 of the Labor Contract Law: the hourly compensation standard for part-time employees shall not be lower than the minimum hourly wage standard stipulated by the people's government of the location where the employer is located.
5. Labor dispatch personnel Waiting wages
According to the second paragraph of Article 58 of the "Labor Contract Law": The labor dispatch unit shall enter into a fixed-term labor contract of more than two years with the dispatched workers, and pay labor remuneration on a monthly basis.
During the period when dispatched workers are not working, the labor dispatch unit shall pay them monthly remuneration in accordance with the minimum wage standards stipulated by the local people's government.
VI. Medical period Salary benefits
According to the "Regulations on Several Issues Concerning the Implementation of the Labor Law of the People's Republic of China" Opinion" (Ministry of Labor [1995] No. 309) stipulates: During the treatment of an employee's illness or non-work-related injury, the enterprise shall pay his sick leave wages or disease relief fees in accordance with relevant regulations during the prescribed medical period. Sick leave wages or disease relief fees can be paid lower than the local minimum wage standard, but cannot be lower than 80% of the minimum wage standard.
7. Suspension of work and production wages
According to Article 12 of the "Interim Provisions on Wage Payment ": If the unit suspends work or production within a wage payment cycle due to reasons other than the employee's, the employer shall pay the employee's wages according to the standards stipulated in the labor contract.
If the wage payment period exceeds one, if the laborer provides normal labor, the labor remuneration paid to the laborer shall not be lower than the local minimum wage standard; if the laborer does not provide normal labor, living expenses shall be paid to the employee, and shall not be less than 80% of the minimum wage.
8. Deductions from workers’ wages
According to Article 16 of the “Interim Provisions on Wage Payment”: If an employee causes economic losses to the employer due to his own fault, the employer may require him to compensate for the economic losses in accordance with the labor contract.
Compensation for economic losses can be deducted from the worker's salary, but the monthly deduction shall not exceed 20% of the worker's monthly salary. If the remaining salary after deduction is lower than the local monthly minimum wage, it will be paid according to the minimum wage.
9. Collective labor contract Wages and benefits
According to the first paragraph of Article 55 of the Labor Contract Law, the standards for labor remuneration and working conditions in the collective contract shall not be lower than the minimum standards stipulated by the local people's government. The labor remuneration and labor conditions standards in the labor contract concluded between the employer and the employee shall not be lower than the standards stipulated in the collective contract.
03
html The end of 2022 is approaching, and these risks are recommended for enterprises to conduct self-examination. Caixiaojia has sorted out relevant risk points such as withholding and declaration. Enterprises and financial personnel must pay attention to it, conduct self-examination, and prevent risks!
. Paying more wages and not paying social security
During the job search process, some people find that after paying social security, they will receive less money every month. Some employers use this as an excuse to persuade workers not to pay social security and pay more wages... According to relevant laws and regulations, it is illegal for employers to not pay social security or not pay social security in accordance with regulations, and they must bear corresponding legal responsibilities.
2. Employers deduct wages at will
In order to prevent employees from changing jobs, some employers will withhold part of their employees' wages until the end of the year. If there is no agreement in the labor contract, this situation is considered as wage arrears, and the employee can request the employer to pay all wages!
In addition, some companies have arbitrary regulations such as "deduction of wages for being late for work, deduction of wages for three days for taking one day off". In fact, the "Regulations on Reward and Punishment of Enterprise Employees" once implemented by the State Council was abolished on January 15, 2008. Employers can no longer arbitrarily set up fine clauses in the rules and regulations based on the provisions of this regulation.
3. False list of employees/hidden number of employees
Some employers fabricate the number of employees or hide the number of employees to achieve the purpose of defrauding company funds, paying less or not paying taxes, and the method used is often to pay wages in cash/private accounts;
With the advancement of the construction of the fourth phase of the Golden Tax, multi-department information linkage, big data network verification, etc. have been formed. Banks, land, housing and construction, public security, civil affairs, social security, transportation, industrial and commercial administration, etc. have long been connected to the information network verification system. If you want to use this method to "avoid taxes" in violation of regulations, there is basically no room for operation!
Enterprises with the following manifestations must promptly conduct self-examination:
) There is a large discrepancy between the number of personnel reporting personal income taxes and the number of personnel paying social security;
2) Hiding the number of people to meet the small and micro enterprise standards to enjoy preferential policies;
3) Illegally obtaining personal information
4) Retirees and temporary employees are not included in the company's employees;
5) The attachment to the salary payment accounting voucher prepared by the accountant is only a payment certificate for the bank's payment of wages, without personnel details;
6) The information of resigned personnel is not deleted in a timely manner, and there is a phenomenon that employees who have resigned still file personal income taxes, etc.
4. In disguise, employees are required to "find invoices to offset their wages"
For example, an employee's salary is 7,000, of which 2,000 must be reimbursed for wages and various wage-related subsidies in the form of accommodation, catering, gas, etc. invoices;
In the long run, it will inevitably cause abnormal corporate expenses, attracting the attention of the tax department, and triggering further tax inspections! Cai Xiaojia reminds: Regarding invoices, , especially the red line of falsely invoicing , must not be touched!
5. Split the wages of high-income people
For high-income people (such as general managers, vice presidents, etc.), some companies will split their wages and salaries, include them in the wages and salaries of other employees of the company, and use the split amount to file individual tax returns, thereby achieving the purpose of reducing personal taxes.
6. A large number of employees make zero declarations
A large number of employees whose long-term salary is 3,500 yuan or 5,000 yuan, with only basic deductions and five other deductions, can easily be listed as risky and suspicious data by the tax bureau.
7. Split wages into basic wages and subsidies
For example, wages and other subsidies and allowances are paid in the name of missed meal subsidies (subsidy and allowances issued by the unit to employees in the name of missed meal subsidies are not actually missed meal expenses and should be incorporated into the current Monthly wages and salaries are subject to individual income tax);
or subsidies and allowances of a salary and other nature are paid in the name of travel allowances (subsidies issued by the unit to employees in the name of travel allowances. Subsidies, if they are not actually travel allowances, shall be included in the salary and salary income of the current month for individual tax purposes).
8. Incorrect applicable tax items
When calculating personal income tax, some companies deliberately convert "wages and salaries" items into "accidental income", "other income", etc., thereby converting high-tax rate items into low-tax rate items, resulting in less personal tax declarations.
9. Failure to withhold and pay personal tax in accordance with the law
For example, the company distributes dividends to natural persons at the end of the year, but fails to withhold and pay personal tax, etc.!
