Regulations on the Composition of Gross Wages

Regulations on the Composition of Gross Wages Regulations on the Composition of Gross Wages (Ratified by the State Council on September 30th, 1989 and promulgated by the National Bureau of Statistics on January 1st, 1990) Chapter 1 General Rules Article 1 The regulations are formulated in order to unify the coverage of gross wages, to guarantee unified statistical and fiscal accounting of wages by the state, to be in favor of compilation and examination of plans and wage administration and to reflect wage income of employees correctly. Article 2 As to enterprises and institutions owned by the whole people or by collectives, different kinds of jointly-operated units and all levels of state organs, party organs and social organizations, these regulations must be observed for computation related to the scope of gross wages in planning, statistics and accounting. Article 3 Gross wages refer to the total labor rewards paid directly to the total work force by each unit during a given period. The computation of gross wages should be based on the total labor rewards paid directly to employees. Chapter 2 The Composition of Gross Wages Article 4 Gross wages are composed of the following six parts: (1) Hourly wages; (2) Piece wages; (3) Bonuses; (4) Allowances and subsidies; (5) Overtime wages; (6) Wages paid in particular cases. Article 5 Hourly wages refers to labor rewards paid to individuals according to the time rate (regional subsistence allowance included) and working hours, which include: (1) Wages paid for finished works according to the time rate; (2) Basic wages and job (post) classification wages paid to employees by units that exercise the composite wage system; (3) The probation wages of employees who join work newly (living expenses of apprentices); (4) Physical allowances of athletes. Article 6 Piece wages refer to labor rewards pai......