The Right And Wrong Of Employing Units To "Withhold Wages"

Not long ago, a school in Xiangyin, Yueyang, Hunan issued a notice requiring teachers from schools to take part in the red and white deeds of the staff and workers. At the same time, it emphasized that if the staff and workers were not able to communicate with the parties, the school would deduct 100 yuan from the wages each time.

A teacher in the school said that because the teachers came from different places and the relationship was not very close, the school leaders made this announcement in order to enhance the communication and communication between the staff and staff.

After this announcement was exposed, many netizens questioned.

At present, the school says that the notice has been cancelled because of different voices.

I believe that the intention of the school trade union is good intentions, and it is necessary to use this kind of activities to harmoniously harmonizing the feelings and interpersonal relationships among the staff members, and to enhance the cohesive force and centripetal force of the new schools. However, the school stipulates that the practice of withholding human fees is not appropriate, and it is also an illegal act. Fortunately, some teachers are opposed and exposed in a timely manner.

According to the fifteenth provision of the Provisional Regulations on wage payment, the employing unit shall not deduct the wages of labourers.

In case of any of the following circumstances, the employing unit may deduct the wages of the laborers: (1) the employer withholding or paying the wages.

Personal income tax; (two) the various social insurance premiums payable by the employer for the employees' personal expenses; (three) the alimony and alimony required by the court's judgments and rulings; (four) the expenses it deducts from the wages of the workers in accordance with the laws and regulations.

The wage of the employer in withholding the laborers must be one of the above statutory circumstances. Otherwise, the deduction of wages for the workers is a deduction for wages and should be corrected.

Pay attention to one

According to the regulations, the employer can withhold and pay personal income tax.

However, it should be noted that the operation is "deducting taxes and deducting taxes first", that is to say, deducting personal income tax first and deducting the "three risks and one gold".

Some employers and laborers like to agree on "after tax wages", such as "monthly income of not less than 4000 yuan (after tax)".

This practice is not absolutely impossible, but in practice, it is agreed that "after tax wage" is not as convenient as calculating the "pre tax wage".

Why?

First of all, does the "after tax wage" include personal payment of "three risks and one gold"? It is easy to produce ambiguity.

Workers may think that the so-called "after tax wage" is the deduction of personal income tax and "three risks and one gold" after the actual wages.

However, employers may say, "after tax wages", as the name implies, only means that the personal income tax is deducted. As for the "three risks and one gold", you still have to bear it yourself.

Secondly, even if the two sides have no differences in whether the "after tax wage" includes personal "three risks and one gold", for example, the unit agrees that the individual "three risks and one gold" is also paid by the unit, but how much is the "pre tax wage"?

Because it is "deducting taxes after deducting fees first".

Whether or not it should be taxed should also be analyzed in detail.

According to the regulations, the housing provident fund, the medical insurance fund and the basic pension insurance paid by the enterprises and individuals according to the proportion prescribed by the state or local governments shall not be included in the wages and salaries of the individual during the current period, and shall be exempt from the collection of personal income tax. The housing accumulation fund, the medical insurance fund and the basic old-age insurance payment paid by the state or local governments shall be incorporated into the wages and Salaries Income of the individual during the current period, and the personal income tax shall be collected.

The contribution rate of social insurance premiums will also change.

So you agreed on "after tax wages", but to "push" the "pre tax wage" is actually a very troublesome matter. Practice disputes are not uncommon.

And this "pre tax wage" is sometimes an unavoidable problem, such as calculating overtime pay, according to "pre tax" or "after tax", of course, "pre tax"!

Another example is the calculation of economic compensation.

The twenty-seventh provision of the regulations on the implementation of the labor contract law stipulates: "the monthly wages of the economic compensation stipulated in the forty-seventh clause of the labor contract law shall be calculated according to the wages payable by the workers, including time wages or piecework wages, and monetary income such as bonus, allowance and subsidy.

The average wage of a worker within 12 months before the termination or termination of the labor contract is lower than the local minimum wage standard shall be calculated according to the local minimum wage standard.

If the workers are less than 12 months' work, the average wage shall be calculated according to the actual working months.

What is "earned wages"? Is it "pre tax" or "after tax"? Of course, it is "pre tax".

Therefore, it is still recommended that everyone agree on "pre tax wages".

Focus on two

Can wages be "negative" after deducting "three risks and one gold"?

According to the regulations, the employer can withhold the social insurance premium and the housing accumulation fund which should be borne by the worker individually, that is, "three risks and one gold".

It should be noted that Shanghai also stipulates that the social insurance premiums paid by individuals and the housing provident fund are not part of the monthly minimum wage, and the units should pay separately according to the regulations.

Therefore, when the laborers provide normal labor, the employer can withhold the payment of the "three risks and one gold" which the laborers should bear. The wages of the workers can not be "negative" in the current month, and the wages can not be lower than the minimum wage.

But if the workers do not provide normal labor, there is a dispute between the workers and the unit.

The employee's contract agreed on a salary of 2190 yuan. Last month, he asked for a full month's leave. His salary should be zero for that month. He had no opinion about it, but the employer had to pay for the "three risks and one gold". His salary was negative on that month. At that time, he had an opinion.

He said that according to the relevant regulations, the "three risks and one gold" paid by the workers and staff members who pay the minimum wage should be paid by the employer. Is this employee's understanding right?

Individuals pay "three risks and one gold" of course should be paid by individuals.

The provisions of Shanghai are: the social insurance premiums paid by individuals according to law and the housing provident fund as a component of the monthly minimum wage, and the unit shall pay separately according to the regulations.

We know that the premise of unit payment is the normal labor provided by labourers.

If the laborers provide normal labor, we must ensure that the laborers come in cash and not lower than the minimum wage standard.

If the unit withholds the personal risk of "three risks and one gold", the minimum wage will be paid below the minimum wage standard.

In the final analysis, it is a concept of minimum wage "compensation" rather than personal payment.

If laborers do not provide normal labor, such as asking for a month's leave, then there is no guarantee that he will get the cash no less than the minimum wage.

In this case, no matter what the agreement is.

For employees of 10000 yuan or employees who have agreed to pay 2190 yuan, the actual wages can be negative after deducting "three risks and one gold".

Otherwise, it will be unreasonable.

Of course, it is not the same for workers to ask for sick leave and ask for a leave. Even if the employee has taken sick leave all month, there can be no "negative pay".

Shanghai also stipulates that enterprises pay for sick leave or sickness relief fees for employees during sick leave period, which shall not be less than 80% of the monthly minimum wage standard of the employees of this Municipality.

The minimum standard of sick leave pay or disease relief for employees of an enterprise does not include old-age, medical, unemployment insurance and housing accumulation funds that should be paid by individual workers.

If an employee has taken a sick leave for one month, according to the relevant regulations, he calculated that the sick leave rate of that month was only 1314 yuan, which should be paid to the minimum wage standard of 2190 yuan in the city, 80% yuan or 1752 yuan, and the "three risks and one gold" should be paid by the employer in that month.

Focus on three

Can you deduct filial piety and enter the employee's parents account?

A private company in Shijing street, Baiyun District, Guangzhou has established filial piety since 2012, that is, the company deducts 10% or 5% from the monthly salary of employees as a filial piety and directly enters the employee's parents' account.

The company hopes to improve the moral values and filial piety of employees through this practice.

Because in China, filial piety is the traditional cultural value of Chinese society.

A spokesperson for the company said many young people came from rural areas with limited educational level, so the company hoped to "encourage them to do filial piety and maintain a compassionate image of the company".

This policy has been in the company for 3 years, and from the day it was recruited, it was clear that employees would not be hired if they did not want to.

But some people think filial piety is filial piety and wages are wages.

Wages are for employees, not for parents.

The behavior of the company is indeed questionable, and the provisional measures for wage payment stipulate that "the employer shall pay the wages to the worker himself."

The fourth article of the salary payment method of Shanghai enterprise also stipulates: "the enterprise should pay the wages in the bank through the bank, and should put the salary into the worker's own account on time."

If a company directly pays wages, it shall pay wages to the laborers themselves and sign the procedures for signing.

The so-called "filial piety" is not the maintenance and alimony required by court decisions and rulings.

The company can not deduct filial piety directly from employees' monthly salary without employee consent.

Focus on four

It can deduct employees' illegal smoking.

The "Regulations on smoking control in public places in Shanghai", officially called "the most stringent" in history, have been formally implemented.

The regulations stipulate that the units prohibited from smoking places may be fined 2000 to 30000 yuan in violation of the provisions of the regulations.

Then, if the company is financially punished for smoking, allowing employees to bear the corresponding fine and deduct from their wages, is it possible?

The twenty-second provision of the "method of payment for wages of enterprises in Shanghai" stipulates: "the workers cause economic losses to enterprises due to their own causes, the enterprises demand compensation according to law, and deductions from the wages shall be deducted from the wages. The part deducted shall not exceed 20% of the workers' monthly wages, and the residual wages after deduction shall not be lower than the minimum wage stipulated by the municipality."

This is "other expenses that can be deducted from the wages of laborers by laws and regulations".

Accordingly, it is not impossible to ask laborers to pay compensation, but the workers are required to undertake the liability of compensation. The premise is that the workers actually give the employer economic losses.

That is to say, because the employees themselves violate the regulations, the employer has indeed been fined by the relevant departments.

Some units can't find out who exactly smokes, and ask employees in the office to "share the losses", which is not acceptable.

In addition, the amount of compensation can not exceed the actual economic loss of the employer.

Secondly, workers who really should be compensated can be asked to pay the lump sum at once.

However, if a laborer can not pay a lump sum payment in a lump sum, the deductible part shall not exceed 20% of the worker's monthly wages, and the remaining wages after deduction shall not be lower than the minimum wage stipulated by the municipality.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.