Provisions on the Composition of Total Wages

(1989年9月30日国务院批准　1990年1月1日国家统计局发布)

(Approved by the State Council on September 30, 1989, and promulgated by the National Bureau of Statistics on January 1, 1990)

为了统一工资总额的计算范围，保证国家对工资进行统一的统计核算和会计核算，有利于编制、检查计划和进行工资管理以及正确地反映职工的工资收入，制定本规定。

These Provisions are formulated to unify the calculation scope of total wages, ensure the unified statistical accounting and financial accounting of wages by the state, facilitate the formulation and inspection of plans and wage management, and correctly reflect the wage income of employees.

全民所有制和集体所有制企业、事业单位，各种合营单位，各级国家机关、政党机关和社会团体，在计划、统计、会计上有关工资总额范围的计算，均应遵守本规定。

All enterprises and institutions under public ownership and collective ownership, various joint ventures, state organs at all levels, party organs, and social organizations shall comply with these Provisions in the calculation of the scope of total wages in planning, statistics, and accounting.

工资总额是指各单位在一定时期内直接支付给本单位全部职工的劳动报酬总额。

Total wages refer to the total amount of labor remuneration directly paid by each unit to all its employees within a certain period.

工资总额的计算应以直接支付给职工的全部劳动报酬为根据。

The calculation of total wages shall be based on all labor remuneration directly paid to employees.

工资总额由下列六个部分组成：

Total wages consist of the following six components:

(一)计时工资；

(1) Time wages;

(二)计件工资；

(2) Piecework wages;

(三)奖金；

(3) Bonuses;

(四)津贴和补贴；

(4) Allowances and subsidies;

(五)加班加点工资；

(5) Overtime wages;

(六)特殊情况下支付的工资。

(6) Wages paid under special circumstances.

计时工资是指按计时工资标准(包括地区生活费补贴)和工作时间支付给个人的劳动报酬。包括：

Time wages refer to labor remuneration paid to individuals based on the time wage standard (including regional living allowances) and working hours. They include:

(一)对已做工作按计时工资标准支付的工资；

(1) Wages paid for work performed according to the time wage standard;

(二)实行结构工资制的单位支付给职工的基础工资和职务(岗位)工资；

(2) Basic wages and position (post) wages paid to employees by units implementing a structural wage system;

(三)新参加工作职工的见习工资(学徒的生活费)；

(3) Probationary wages for newly recruited employees (living allowances for apprentices);

(四)运动员体育津贴。

(4) Sports allowances for athletes.

计件工资是指对已做工作按计件单价支付的劳动报酬。包括：

Piecework wages refer to labor remuneration paid for work performed based on piece rates. They include:

(一)实行超额累进计件、直接无限计件、限额计件、超定额计件等工资制，按劳动部门或主管部门批准的定额和计件单价支付给个人的工资；

(1) Wages paid to individuals according to quotas and piece rates approved by labor departments or competent authorities under wage systems such as progressive piece rates, direct unlimited piece rates, limited piece rates, and above-quota piece rates;

(二)按工作任务包干方法支付给个人的工资；

(2) Wages paid to individuals under the task-contract method;

(三)按营业额提成或利润提成办法支付给个人的工资。

(3) Wages paid to individuals based on a percentage of turnover or profit.

奖金是指支付给职工的超额劳动报酬和增收节支的劳动报酬。包括：

Bonuses refer to labor remuneration paid to employees for excess labor and for increasing revenue and saving expenses. They include:

(一)生产奖；

(1) Production bonuses;

(二)节约奖；

(2) Savings bonuses;

(三)劳动竞赛奖；

(3) Labor competition bonuses;

(四)机关、事业单位的奖励工资；

(4) Reward wages for government organs and institutions;

(五)其他奖金。

(5) Other bonuses.

津贴和补贴是指为了补偿职工特殊或额外的劳动消耗和因其他特殊原因支付给职工的津贴，以及为了保证职工工资水平不受物价影响支付给职工的物价补贴。

Allowances and subsidies refer to allowances paid to employees to compensate for special or additional labor consumption and other special reasons, as well as price subsidies paid to ensure that employees' wage levels are not affected by price changes.

(一)津贴。包括：补偿职工特殊或额外劳动消耗的津贴，保健性津贴，技术性津贴，年功性津贴及其他津贴。

(1) Allowances. Including: allowances to compensate for special or additional labor consumption, health allowances, technical allowances, seniority allowances, and other allowances.

(二)物价补贴。包括：为保证职工工资水平不受物价上涨或变动影响而支付的各种补贴。

(2) Price subsidies. Including: various subsidies paid to ensure that employees' wage levels are not affected by price increases or changes.

加班加点工资是指按规定支付的加班工资和加点工资。

Overtime wages refer to overtime pay and extra-shift pay paid according to regulations.

特殊情况下支付的工资。包括：

Wages paid under special circumstances. Including:

(一)根据国家法律、法规和政策规定，因病、工伤、产假、计划生育假、婚丧假、事假、探亲假、定期休假、停工学习、执行国家或社会义务等原因按计时工资标准或计时工资标准的一定比例支付的工资；

(1) Wages paid according to the time wage standard or a certain percentage thereof due to illness, work-related injury, maternity leave, family planning leave, marriage or funeral leave, personal leave, home leave, regular leave, suspension for study, or performance of state or social obligations, as stipulated by national laws, regulations, and policies;

(二)附加工资、保留工资。

(2) Supplementary wages and retained wages.

下列各项不列入工资总额的范围：

The following items are not included in the scope of total wages:

(一)根据国务院发布的有关规定颁发的创造发明奖、自然科学奖、科学技术进步奖和支付的合理化建议和技术改进奖以及支付给运动员、教练员的奖金；

(1) Bonuses for invention and creation, natural science awards, scientific and technological progress awards, and payments for rationalization suggestions and technical improvements awarded according to relevant regulations issued by the State Council, as well as bonuses paid to athletes and coaches;

(二)有关劳动保险和职工福利方面的各项费用；

(2) Various expenses related to labor insurance and employee welfare;

(三)有关离休、退休、退职人员待遇的各项支出；

(3) Various expenditures for the treatment of retirees, persons retired due to infirmity, and resigned personnel;

(四)劳动保护的各项支出；

(4) Various expenditures for labor protection;

(五)稿费、讲课费及其他专门工作报酬；

(5) Manuscript fees, lecture fees, and other remuneration for specialized work;

(六)出差伙食补助费、误餐补助、调动工作的旅费和安家费；

(6) Meal allowances for business trips, meal subsidies, travel expenses for job transfers, and settling-in allowances;

(七)对自带工具、牲畜来企业工作职工所支付的工具、牲畜等的补偿费用；

(7) Compensation for tools, livestock, etc., brought by employees to the enterprise;

(八)实行租赁经营单位的承租人的风险性补偿收入；

(8) Risk compensation income for lessees of leased enterprises;

(九)对购买本企业股票和债券的职工所支付的股息(包括股金分红)和利息；

(9) Dividends (including stock dividends) and interest paid to employees who purchase the enterprise's stocks and bonds;

(十)劳动合同制职工解除劳动合同时由企业支付的医疗补助费、生活补助费等；

(10) Medical subsidies, living subsidies, etc., paid by the enterprise to employees with labor contracts upon termination of the contract;

(十一)因录用临时工而在工资以外向提供劳动力单位支付的手续费或管理费；

(11) Service fees or management fees paid to units providing labor for temporary workers, outside of wages;

(十二)支付给家庭工人的加工费和按加工订货办法支付给承包单位的发包费用；

(12) Processing fees paid to home workers and contract fees paid to contracting units under the processing and ordering method;

(十三)支付给参加企业劳动的在校学生的补贴；

(13) Subsidies paid to students participating in enterprise labor;

(十四)计划生育独生子女补贴。

(14) One-child subsidies for family planning.

前条所列各项按照国家规定另行统计。

The items listed in the preceding article shall be separately counted according to state regulations.

中华人民共和国境内的私营单位、华侨及港、澳、台工商业者经营单位和外商经营单位有关工资总额范围的计算，参照本规定执行。

Private units within the territory of the People's Republic of China, units operated by overseas Chinese and businessmen from Hong Kong, Macao, and Taiwan, and units operated by foreign businessmen shall calculate the scope of total wages with reference to these Provisions.

本规定由国家统计局负责解释。

These Provisions shall be interpreted by the National Bureau of Statistics.

各地区、各部门可依据本规定制定有关工资总额组成的具体范围的规定。

All regions and departments may formulate specific provisions on the composition of total wages based on these Provisions.

本规定自发布之日起施行。国务院一九五五年五月二十一日批准颁发的《关于工资总额组成的暂行规定》同时废止。

These Provisions shall come into force on the date of promulgation. The Interim Provisions on the Composition of Total Wages approved and issued by the State Council on May 21, 1955, shall be simultaneously abolished.