Chapter 9 Chapter 9 Salary Design

1. Meaning of salary Salary mainly refers to the monetary remuneration or rewards that employees receive for providing labor or services to their organizations.Salary is the payment form of labor price, and it is also the price performance of human capital competition in the market economy environment. 2. Salary content The general salary structure is: salary = basic salary + bonus + allowance (1) Basic salary (guaranteed salary).This part of the salary is part of the basic living guarantee for employees, and it is divided into hourly wages and piecework wages.The wage system is divided into position wage system, functional wage system and structural wage system.

(2) Allowances.Allowances are divided into regional allowances, living allowances, and labor allowances. (3) Bonuses.Bonuses are divided into attendance bonuses, benefit bonuses, project bonuses, red envelopes, etc. 3. Salary management (1) Company classification management According to the development needs and differences of the organization, the company is divided into the start-up period, the growth period, and the mature period according to the development period; it is divided into different categories according to the company's scale and efficiency, and the staffing standards and authority of the organization are approved.

(2) Salary budget management According to the company's classification management standards and organizational structure setting requirements, the salary quota is approved according to the staffing and premium wage rates.The salaries of personnel other than sales are determined according to the company's salary sequence list; the total salary of the sales series is determined according to the standards of the corresponding level. (3) Sales series performance bonus Sales series performance bonus amount = comprehensive bonus ratio of paid premiums Comprehensive reward ratio = sales series annual performance total salary / annual paid-in premium plan

4. Salary system structure (1) The company stipulates the composition of remuneration and pays employees based on the principles of internal fairness, external competitiveness and cost-effectiveness. (2) Salary system structure Divided into direct compensation and indirect compensation. Direct remuneration consists of basic salary, housing allowance, performance bonus and year-end bonus.Indirect wages are composed of employee benefits and supplementary benefits. (3) Salary structure and salary design 1. Salary structure.The salary system established based on the job description and performance appraisal system generally includes fixed salary + performance salary + benefits and other forms.

2. The design of fixed salary must ensure the relative internal fairness and external fairness of the salary level of the organization's talents. Internal equity means that compensation can reflect the value contribution of each position to the overall performance of the organization.Generally speaking, the human resources department needs to evaluate the position from three aspects: (1) Job requirements for knowledge and skills. (2) Requirements of the position for problem-solving ability. (3) The size of the post's responsibilities. The human resources department uses the analysis results to determine the range of salary differences and establish a ladder of job salary levels.One of the implicit meanings of internal fairness is that the salary gap between positions should be reflected.

Secondly, the organization also needs to consider the issue of external fairness when formulating fixed salaries, that is, whether the salaries are market-competitive.On the one hand, the salary level of each position in the organization needs to be adjusted with reference to the salary level of the same industry to ensure that the company can recruit suitable talents under this salary level; Salary levels remain dynamic and competitive. However, due to the impossibility of completely accurate post value assessment, organizations often introduce a performance-based compensation system to make the compensation structure fairer, more competitive and flexible, thereby stimulating the enthusiasm of employees.Performance pay mainly refers to the performance bonus determined by the performance evaluation results of talents—talents engaged in the same job may have large differences in income due to different performance.In addition, the organization may also decide whether to issue year-end bonuses depending on the annual performance.

1. Salary Design Steps (1) Job Analysis Job analysis is the basis for determining compensation.On the basis of business analysis and personnel analysis, the management should clarify departmental functions and position relationships, and the human resources department and department heads should cooperate to prepare job descriptions. (2) Job Evaluation Job evaluation or evaluation focuses on solving the problem of internal fairness of salary.Through evaluation, compare the relative importance of various positions within the organization, obtain the position rank sequence, establish a unified position evaluation standard for salary surveys, and make different positions comparable.There are many methods of job evaluation, among which the more complex and scientific one is the score comparison method. This method first determines the evaluation factors related to salary distribution, and then defines different weights and scores for these factors, and then compares them.The Hay model and CRG model, which are more popular in the world, both adopt the method of quantitatively evaluating the value of the position, comprehensively evaluate the position from the three major elements and several sub-factors, and obtain the salary level through comprehensive evaluation of various factors.

(3) Salary Survey This is mainly carried out to solve the external fairness of salary.Organizations need to refer to wage levels in the labor market when determining wage levels.Organizations can entrust more professional consulting companies to conduct investigations in this area.The object of the salary survey is to choose an organization that has a competitive relationship with itself or a similar organization in the same industry, focusing on the loss of talents and the source of recruitment.Salary survey materials include salary growth status of the previous year, comparison of different salary structures, salary data for different positions and positions at different levels, bonuses and benefits, long-term incentive measures, and analysis of future salary trends, etc.The accuracy of the salary survey can only be guaranteed if the same standards are used for job evaluation and each provides real salary information.

(4) Salary positioning After analyzing the salary data of the same industry, it is necessary to choose different salary levels according to the organizational situation.There are many factors that affect the salary level of an organization.From the outside of the organization, the country's macroeconomics, inflation, industry characteristics and competition, talent supply and even changes in foreign currency exchange rates will have varying degrees of impact on salary positioning and salary growth.Within the organization, profitability, payment capability, and personnel quality requirements are the key factors that determine the salary level.The development stage of the organization, the scarcity of talents, the difficulty of recruitment, the market brand and comprehensive strength of the organization are also important influencing factors.In terms of salary positioning, organizations can choose a leading strategy or a following strategy.The leader in salary is not necessarily the organization with the loudest brand, because an organization with a good brand can rely on its comprehensive advantages, and it is possible to find good talents without spending high salaries. Rely on salary only.

(5) Salary structure design Many multinational organizations often consider three factors comprehensively when determining employee salaries: talent position level, individual skills and qualifications, and individual performance.In terms of salary structure, the corresponding ones are position salary, skill salary and performance reward.Some also consider the former two together as the basis for determining the basic salary of an individual.The position salary is determined by the position level, which is the main determinant of the individual salary level. The organization can select some information from the salary survey as the midpoint of the salary range, and then determine the upper and lower limits of each position level.The difference in skill wages comes from skills, work efficiency, historical contributions, etc. Within the same grade, a wage change range can be set up and down according to the midpoint of the position wages to reflect the differences, so that talents can be paid without changing their positions. Gradually increase the salary level within the same job level with the improvement of skills and experience.Performance rewards are rewards to talents for accomplishing business goals, which are linked to the value they create.

(6) Implementation and adjustment of the salary system Once the salary system is designed, it should be effectively implemented and promoted in strict accordance with the requirements of the system to play its due role.At the same time, it also needs to be constantly adjusted, tested according to the organization's strategy, values, and goals, and constantly improved to ensure its applicability in a changing environment.The compensation system generally includes two aspects of salary and benefits.It should be said that in the salary system, all forms of salary will play a role in cultivating the loyalty of talents, at least as a material guarantee, it can maintain low loyalty.However, different forms of compensation have different effects on cultivating loyalty, among which performance compensation plays a more prominent role.Performance pay is more effective than simple position wages and skill wages. The reason is that performance pay fully reflects the value and importance of employees, mobilizes the enthusiasm of talents, and enables them to develop their dedication in the pursuit of high salaries and form a positive relationship with the organization. Progressive high loyalty. The performance-based compensation system is one of the most effective management tools for organizations to seek business success, and it is a key strategy for cultivating talent loyalty through compensation.The performance pay system includes various forms such as bonus system, commission system and incentive annual salary system.In performance compensation, different forms of compensation systems have different emphasis on cultivating loyalty, and the most effective form for cultivating the loyalty of all employees is the talent stock ownership plan. 2. Guiding principles for formulating the salary system (1) Comply with the relevant laws and policies of the relevant national and local departments on labor wages, including the minimum (wage) living standard, anti-gender discrimination, labor overtime, etc. (2) Taking into account the rise of the local living price index, increase wages accordingly to maintain the original standard of living. (3) Adhere to the principle of "two no-exceeding" that the increase in wages does not exceed the increase in economic benefits of the enterprise, and the increase in the average actual income of employees does not exceed the increase in labor productivity of the enterprise. (4) Reasonable employee remuneration should achieve: stressing the fairness inside and outside the company, breaking the big pot; attracting skilled people to work in the company; keeping talented people in the company; motivating employees to work hard to do a good job. Reward for diligence and punishment for laziness. (5) Formulate competitive wage rates based on labor market prices, especially the wage levels of companies in the same industry and similar positions.At present, professional human resources consulting companies have begun to publicly release salary information for some important positions. Based on this, companies can judge whether their salary levels are too low, too high or the same and make corresponding adjustments, especially paying attention to key positions or personnel that are too low. (6) The differences in employee needs should be properly considered, and the salary and welfare system should be flexible and optional. (7) Calculate the proportion of human capital cost in the total cost and the room for change, and consider the final financial payment ability of the enterprise for salary. (8) Under the guidance of the general principles of financial management of the parent company, wholly-owned subsidiaries and holding subsidiaries shall implement the salary management system of the parent company; shareholding companies and affiliated cooperative enterprises shall determine salary distribution on their own. 1. Salary system (1) Salary system 1. Post salary system According to the degree of responsibility and importance of the position, the complicated and simplified procedures of the work and the working conditions, the grades are divided, and the salary standard is stipulated according to the grades. The salary changes accordingly when the position changes.However, it may cause the professional and skills of employees to be fixed in one (kind) position. 2. Skilled wage system The salary level is divided according to the execution ability of a certain job, and the salary will be increased for each additional skill mastered.When leadership positions are limited and people with considerable capabilities cannot be promoted, corresponding wages are also given. 3. Annual salary The salary is determined according to the working years in the enterprise.It is generally assumed that the longer the working period in the company, the richer the qualifications, the stronger the ability, and the greater the contribution. Correspondingly, the salary is consistent with the qualifications. 4. Structural (Combined) Wage System A combination of multiple wage systems, for example: structural wages = basic wages + job wages + seniority wages + bonuses + allowances. (2) Salary form 1. The piecework (reward) wage system.Calculate wages according to workload. For example: (1) Linear Earned wages = production quantity of qualified products × single wage rate (2) Incremental type Wages earned = Salary earned per piece of production quantity of qualified products at rate 1 (below quota) + wages earned at production quantity of qualified products per piece of wage rate 2 (above quota) (3) Collective type Salary earned by the group = qualified production quantity of the group × wage rate per piece Advantages: Pay according to actual performance, simple calculation, can stimulate efficiency and reduce management burden. Disadvantages: It is easy to emphasize quantity and neglect quality; excessive overtime to catch up with goods breaks the normal working order; common labor is prone to disputes. Scope of application: industries and types of work with easy quality measurement and control, relatively simple products, large batches or manual operations. 2. Hourly wage system.Wages are calculated based on actual working hours, including regular working hours and overtime working hours. Wages earned below standard working hours = actual working hours × hourly wage rate; wages earned above standard working hours = actual working hours × hourly wage rate + bonus coefficient × number of overtime hours × hourly wage rate. Among them, the bonus coefficient varies between 0 and 1, reflecting different compensation strategies. Advantages: It is not easy to generate disputes among employees, and the product quality is more guaranteed. Disadvantages: It is not easy to stimulate work initiative, and there will be a phenomenon of not working hard, which will increase the cost of supervision. Ideal for: Piece-sensitive, mental tasks and homework. 3. Wage system based on output value content.Similar to the piecework wage system, it is suitable for production front-line workers. 4. Salary commission system for sales income.Extract employee income according to sales revenue, suitable for marketing personnel.Among them, there are two forms: (1) Basic salary + sales commission. (2) Commission of sales income without basic salary. 5. Project lump-sum salary system.It is suitable for scientific research units and scientific research personnel. 6. Annual salary system.Applicable to the main leaders of enterprises (chairman, general manager). (3) Salary plan formulation 1. Select the factors that affect the salary of the job. (1) The payment factors selected by the enterprise according to its own situation. (2) Determine the scoring standard and total score for each factor, and form a standard scoring table. 2. Comparing the situation of each position in the enterprise with the standard scoring table, the score of each position can be calculated. 3. Arrange the scores of each position in the enterprise from large to small or from small to large, and then divide the salary level and the corresponding salary amount. (1) The standard salary table of the enterprise (job level) can be summarized. (2) Reasonable division of salary levels: For large enterprises, there may be dozens of salary grades. For medium-sized enterprises, there may be 10 to 20 salary levels. For small businesses, there can be around 10 salary levels. (3) Determine the grade difference between grades and open the grades between grades.Generally speaking, the adjacent grade difference in the low-level position is small (such as 10 yuan, 15 yuan), and gradually increases with the promotion of the position, and the adjacent grade difference in the highest position is the largest (such as 100 yuan, 200 yuan). 4. The salary discussed above generally refers to the amount of after-tax salary, and the individual income tax must be withheld by the enterprise. Therefore, the enterprise should consider the impact of the total pre-tax salary on the financial cost of the enterprise. 5. Overtime pay is only for junior administrators and workers, while middle and senior staff are free of charge. 6. General adjustment (increase, cut) wage method for employees. (1) Adjustment in the same proportion (such as an increase or decrease of 5%), resulting in a widening of the staff level gap. (2) Equivalent adjustment (such as an increase or decrease of 100 yuan), resulting in a narrowing of the employee grade level. (3) Different proportions and unequal adjustments can maintain the level difference, but the operation is complicated. 7. Formulate methods for employees' seniority wages. (1) Distinguish between the social working years and the working years of the enterprise, and the social working years shall be converted into the working years of the enterprise according to a certain proportion. (2) Seniority wages can be one year yuan, increasing year by year in equal amounts.It is also possible to set different seniority salary standards in different seniority groups. 8. Combination of performance appraisal and length of service. (1) For employees who are excellent in the assessment, the salary adjustment range can be larger under the same working age conditions. (2) For employees with good assessments, under the same working age conditions, the salary adjustment range is slightly smaller. (3) Employees who pass the assessment will be adjusted according to the general standard (or lowered or fine-tuned). (4) Salary Management Overview and Strategies 1. Regarding the seniority salary system. Advantages: Cultivate employees' absolute loyalty to the company and the concept of "the company is home", and the employee turnover is minimal. Disadvantages: Only seniority is the theory, which may be out of touch with real ability, suppressing enthusiasm and innovation. The seniority system has become more harmful than beneficial in the new economic era. 2. About the skill wage system. This is a new wage system.Everyone starts from the minimum wage, and the salary is gradually increased according to the various professional knowledge and skills shown by the employee's work or examination. Advantages: Reduce the mobility of key employees, and encourage employees to spontaneously improve their skills and adaptability to multiple positions. Disadvantages: Employees require the company to strengthen training, which promotes the interactive growth of corporate training costs and wage expenses. 3. Formulate strategies for managers' salaries. (1) For junior (basic) managers, the salary competitiveness of peer positions in the external labor market is mainly considered. (2) For middle-level managers, their qualifications, experience, expertise, and past work contributions are mainly considered. (3) For the top managers, it is mainly determined by the scale of the enterprise, the nature of the industry, and work performance. 4. Salary strategy in the stage of enterprise life cycle. (1) In the early stage of entrepreneurship, the employees are still unstable, so fairness should be the main focus, and efforts should be made to increase the overall average salary level of the enterprise, so as to promote employees' peace of mind and dedication.Because there is no obvious performance yet, the salary level gap should not be too large. (2) Consider both fairness and efficiency during the growth period, widen a certain income gap, establish a relatively formal salary system, and moderately adjust with performance rewards. (3) In the maturity stage and recession stage, efficiency is the main factor, and employees' enthusiasm for work is stimulated to delay the life cycle of the enterprise. Therefore, a wage system that widens the income gap should be implemented. (4) When the profit of the enterprise is high, the employees can be given wage increases; when the profit of the enterprise is poor, the wages of the employees can be cut. 5. Studies by foreign psychologists have shown that most employees at all levels (subjectively) believe that their remuneration is not worth their contribution.In order to avoid its side effects, the enterprise salary system should have a certain degree of transparency, allowing employees to participate in reward decision-making, and implementing a collective distribution bonus system. 6. When the wage system is unfair and difficult to adjust, other non-wage methods can be used to compensate. 7. As time goes by, the enterprise regularly evaluates the salary system, and makes reasonable adjustments or introduces a new salary system.If the salary system is obviously unreasonable in daily operation, it should be corrected in time. 2. Annual salary system (1) Scope of application The chairman and general manager of the company.There is no annual salary system for general deputy positions.Whether the deputy general manager (secretary of the party committee) is applicable is determined by the board of directors or the superior; some are implemented according to the general manager's standard. (2) Remuneration model Annual salary = base salary + salary increase 1. Base salary It is mainly determined according to the enterprise's benefit level and production and operation scale, as well as the average income level of the employees in the region and the enterprise.The base salary can be determined within 2 to 4 times the average salary of enterprise employees in the region. 2. Salary increase In foreign countries, a certain proportion (such as 10%) of corporate profits is generally distributed to managers, that is, salary increase = corporate profit (sub-level) dividend ratio. In China, it is usually determined comprehensively by multiple work performances, such as asset value preservation and appreciation, industrial output value or sales revenue growth, industrial and commercial tax revenue, safe production and operation, environmental protection standards or high-quality services, ideological and political work, comprehensive management of social security, and civilized production and management. and other indicators. Domestic state-owned enterprises are exploring the promotion of the annual salary system. In terms of specific operations, the salary increase is generally capped, and it is stipulated that it should not exceed several times the base salary.For example, in Shanghai, the salary increase can reach 1 to 3 times the base salary, and the income of the operator shall not be higher than 4 times the average wage level of the employees of the enterprise. 3. Financial processing (1) The base salary directly enters the cost (expense) of the enterprise and is added to the total wages of the enterprise. (2) The salary increase is drawn by the enterprise from the after-tax profits to be distributed. 4. Specific operation points (1) Determination of the profit base: In principle, it is calculated according to the actual completion of the previous year.It can also be approved according to the average of the previous 2 to 3 years.Or determined according to the profit target in the business plan of the board of directors. (2) Dividend ratios are generally divided between 0.5% and 6%, depending on the scale of profits. (3) Implement a personal asset risk mortgage system for operators. (4) Salary payment: prepaid monthly according to the per capita salary of employees, and cashed in the year-end assessment. The operator’s income cannot be fully withdrawn in the same year, but only half of it can be withdrawn; the other half is deposited into the company’s operator’s special account as a venture fund, and is accumulated every year until the operator leaves the position. returned to the operator. When the operator fails to complete the approved profit base, it will be compensated with the risk fund, and the compensation amount will be calculated in the same proportion as the risk income.When the venture fund is not enough to pay the compensation, it will continue to be deducted from the base salary in the second half of the year, but the balance of the base salary after the monthly deduction will not be lower than the local minimum wage line. For loss-making (state-owned) enterprises that have already approved the profit base, and for loss-making (state-owned) enterprises that cannot complete the task of reducing the lower limit of losses, the leading group of operators can only receive the average wages of employees; operators who have suffered losses for more than two consecutive years or cannot complete the loss reduction quota take the initiative Resign. 1. The employee salary system of an electronics company The first standard regulates the salary calculation and payment standards of the company's foreman and below employees, embodies the principle of distribution according to work, and improves team morale and enterprise efficiency. The second salary structure. 1. Employee salary consists of basic salary, seniority, job salary (job salary), job performance salary, overtime allowance, full attendance allowance and other rewards.Standard working meals and accommodation for employees are fully subsidized by the company (water and electricity charges are subsidized by the company, and the excess is borne by the employees themselves). 2. Employee salary deduction items include: rent and water and electricity excess, social insurance premiums and fines for violations, etc. The third salary series. Please refer to the table below for details of employee salary grades, daily salary standards and corresponding post performance salary bases. Number of salary levels Daily salary (yuan) Post performance salary base (yuan) Level 0 20～22 250 Level 1 185～195220 Level 2 18～19200 Level 3 175~185180 Level 4 17～18150 Level 5 165～175120 Level 6 16～17100 Level 7 155~16580 Level 8 15～1650 Level 9 145~15530 Level 10 14~150 Article 4 Salary calculation method. 1. Basic salary The basic salary is the working remuneration during the normal working hours of the employee, which is calculated in the form of daily salary and paid on a monthly basis.At the end of each financial year, according to the operating performance of the year, the salary of employees will be adjusted once, and the adjustment will be made according to the results of the comprehensive performance assessment in June and December each year.At other times, except for entry, job change, and regular transfer, no salary adjustment will be made. In special cases, it must be approved by the general manager or above.The basic salary calculation method is as follows: Basic salary = daily salary × actual working days of the month 2. Post performance salary Post performance salary is the part of the employee salary structure that is directly linked to the employee's position, monthly assessment results, and company benefits. It is paid on a monthly basis, and the base is adjusted irregularly with the company's benefits.The content and standards of employee post performance verification are formulated by each department/section, and the percentage system is implemented; the distribution ratio of the assessment is formulated by each department/section according to the actual situation, and the Human Resources Department controls the total amount of performance appraisal. Job performance salary = job performance salary base × assessment coefficient Correspondence between post performance appraisal results, coefficients and distribution ratios: Assessment results S (excellent) A (excellent) B (good) C (pass) D (failure) assessment coefficient 121008050 assessment score 90～10080～8970～7960～6960 below (1) Newly recruited employees who have worked for less than one month in the current month will not participate in the monthly job performance appraisal. (2) Post performance assessment results = the sum of all assessment points - deducted points (deducted points for violations and absences). (3) Those who have the following conditions cannot participate in the performance appraisal of the current month. ①Ask for personal leave: more than 2 days (including 2 days), you cannot participate in the job performance appraisal of the current month. ②Sick leave: More than 3 days (including 3 days), cannot participate in the job performance appraisal of the current month. ③Late, early leave: more than 2 times/month, do not participate in the performance appraisal of the month. ④Absent from work for more than 2 days in total, do not participate in the job performance appraisal of the current month, and give a written warning once. After the job performance appraisal results are linked to attendance, employees’ salary will also be deducted according to the number of days of absence. The Human Resources Department will summarize the employee’s absence every month. During the year-end assessment, it will be handled according to the relevant regulations in the “Leave and Leave Management Regulations”. 3. Seniority Salaries are paid based on the employee's service years in the company, and the standards are as follows: 1st year, 2nd year, 3rd year, 4th year, 5th year, 6th year and above 0 yuan 20 yuan 40 yuan 60 yuan 80 yuan 100 yuan 4. Overtime allowance Overtime allowance is the remuneration for employees working overtime. It is calculated and paid on a monthly basis. According to the relevant provisions of the "Labor Law", the normal working hours of employees are 40 hours per week, and the excess should be considered as overtime work, and the company can arrange work breaks according to the production and operation conditions. Daily overtime (Monday to Friday) hourly overtime allowance = daily wages ÷ 8 × 15 Hourly overtime allowance on Saturday and Sunday = daily salary ÷ 8 × 2 Overtime allowance per hour on national statutory holidays = daily wages ÷ 8 × 3 Monthly overtime allowance=∑Daily overtime allowance+∑Saturday and Sunday overtime allowance+∑Statutory holiday overtime allowance. 5. Full attendance allowance: the reward allowance for full attendance employees, the standard is 30 yuan per month. 6. Job allowance: the job subsidy given to the foreman, and the job allowance standard is tentatively set at 50 yuan/person. 7. Post allowance: salary subsidy for special staff.Due to the inconsistency of the complexity of each job, a certain post coefficient is given to the work that is difficult to train and high in labor intensity. staff. 1) The important stations are as follows (job coefficient is 11): soldering machinist station, terminal machinist station, and cutting staff station. 2) Special stations are as follows (job coefficient is 12): repairman station, material clerk, statistician, IQC, OQC, IPQC. Evaluation of post salary: Post salary = effective working days per month - leave days and effective working days per month × rated subsidy amount (yuan) Rated subsidy amount = 2 yuan/day × effective working days per month × K (K is the post coefficient) Article 5 Staff salary scale confirmation and adjustment. 1. The probationary period of employees is generally three months. During the probationary period, only the basic salary is calculated and paid, and they do not enjoy other project salaries. However, those who become full-time employees in advance due to excellent performance can be paid according to the salary of regular employees.For employees who can work independently in advance during the probationary period, the foreman will adjust the number of days of the probationary period and record it on the attendance sheet, and the section chief and manager will be responsible for review.When the foreman makes records on the attendance sheet, he needs to indicate the date when the employee started working independently. During the probationary period, the head of the department/section will make suggestions on the salary scale and fill in the employee salary scale adjustment form, which will be reviewed by the supervisor and the Human Resources Department and reported to the general manager. OK after approval.If the job is confirmed, the salary scale is set at the lower limit of the daily salary of the corresponding job, and if the job is not confirmed, the salary scale is set at level 10. 2. After the probation, according to the test results during the probation period, the person in charge of the department/section will put forward suggestions and fill in the staff salary adjustment form, which will be confirmed by the human resources department and the supervisor and approved by the general manager. Prepare a salary scale adjustment report, which will be reviewed by the Human Resources Department and then submitted to the general manager for review and approval. Correspondence between employee probation assessment results and salary adjustments Examination Results Assessment Results Meaning Salary Scale Adjustment Remarks S Outstanding Raise 1~2 Grades A Excellent Raise 1 Grade B Good Raise 0 Grade C Qualified Downgrade or Demotion D Unqualified Dismissal The upper limit of salary adjustment is the upper limit of the corresponding job Correspondence relationship between employee annual assessment results and salary adjustments Assessment results Meaning of assessment results Salary adjustment range Remarks S Outstanding increase 1-2 grades A Excellent increase 1 grade B Good increase 0 grades C Qualified decrease 1-3 grades D Unqualified Dismissal The upper limit of the level adjustment is the upper limit of the corresponding job. When the general salary is adjusted each time, the proportion of the increase personnel shall not exceed 20% of the total number of the corresponding job. 3. If there is a change in the type of work of the employee, the salary standard will be transferred to the salary range of the corresponding type of work after the change (the time limit is 15 days, that is, those who transfer to the new type of work before the 15th will be paid according to the new type of work, and those who transfer to the new type of work after the 15th are paid according to the old type of work).If the salary scale needs to be determined, the person in charge of the section/department will make a suggestion and fill in the staff salary scale adjustment form, which will be reviewed by the Human Resources Department and reported to the general manager for review and approval. Article 6 Salary payment. The employee salary is paid around the 25th of each month, and the salary of the previous month is paid in the current month.Postponed in case of holidays. Article VII Supplementary Provisions. This system is drafted by the Human Resources Department, discussed and approved by the general manager and functional department managers at the regular meeting, and implemented after the approval of the general manager.The same applies if there is any change. (Quoted from China Human Resources Network) 2. Salary system of a chemical company The first general rule. First, the purpose This plan is based on the provisions of the personnel management regulations to formulate the wages and suspension allowances of employees. 2. Scope of application This rule applies to general regular employees.The wages of dispatched and stationed employees shall be formulated separately. 3. Definition of salary The so-called salary in these rules refers to the base salary that is paid regularly every month and the regular bonus that is paid twice a year. 4. Payment principle (1) The company bases the payment of remuneration on the basis of the employee's service level, responsibility, professionalism and other standards. (2) The wages for unperformed duties shall be handled in accordance with the provisions of Articles 19 and 20. (3) Those who fail to perform tasks assigned by the company shall not be paid wages. 5. Wage structure Employee salary consists of basic salary, seniority, job salary (job salary), job performance salary, overtime allowance, full attendance allowance and other rewards.Standard working meals and accommodation for employees are fully subsidized by the company (water and electricity charges are subsidized by the company, and the excess is borne by the employees themselves). 6. Payment method (1) Salaries shall be paid directly to employees in cash after deducting the prescribed deductions listed in Article 8. (2) When paying wages, various allowances and deductions must be listed in detail. Seven, the calculation of the mantissa When the total amount of wages is calculated, if there is a mantissa that does not reach yuan, it will be rounded up. 8. Deductions The following provisions shall be deducted directly from wages: (1) Personal salary income tax. (2) Labor insurance premiums and group accident insurance premiums. (3) Staff dormitory fees, food expenses, and work clothes are personally borne by the employees. (4) Preferential fixed-term deposits within the company. (5) Trade union dues. (6) Loans and interest from employees to the company. (7) Those prescribed by other laws and regulations. 9. Special deductions When receiving wages, you must follow the prescribed procedures and stamp the salary book for approval. 10. Return Obligation When the wages are overpaid due to calculation errors or business negligence, the difference can be returned immediately; if it is found to be untrue, the difference can be directly deducted from the wages on the next payday. 11. Prescription When employees have doubts about wages, they can submit a written application to exercise their right to claim wages, but if they do not exercise within two years from the date of occurrence, they will be deemed to have waived the right. The calculation and payment of the second salary. 1. Salary calculation period and payment date (1) The salary calculation period begins on the 16th of the previous month and ends on the 15th of the month; and the payment is made on the 25th of the month.If the pay day falls on a holiday, it will be paid earlier than the previous working day. (2) When the company has to postpone the salary payment due to irresistible events, it can notify the employees one day in advance and confirm the date of the postponed salary payment. 2. Extra payment Employees or dependent family members who rely on the employee's income to maintain their livelihoods may apply to the company for advance payment of wages in the following extraordinary situations; (1) Production, injury, disease, or accidental disaster. (2) Upon marriage or death. 3. Special benefits Wages when an employee dies, resigns, or is dismissed, he or his dependent family members may apply to the company for salary payment, and within seven days from the date of request, the wages for the number of days worked shall be paid immediately. 4. Hourly wages Hourly wages are usually used as the basis for calculating overtime duty allowances. The calculation method includes the sum of the basic wages of the current month, special operation allowances, work allowances, housing allowances, etc. divided by 176 hours/month and then the base amount of hourly wages . Note: The number of working hours per month is [one year (365 days) - holidays (101 days)] × 8 (hours) ÷ 12 (months) = 176 hours/month 5. Calculated on a daily basis (1) Wages that meet the following requirements shall be calculated on a daily basis. 1. New recruits. 2. Resigned or dismissed. 3. Suspended and reinstated. 4. Others. (2) The calculation method in the preceding paragraph is as follows: 1. (Basic wages in Items 1, 2, and 4 of the preceding paragraph × actual number of working days in the month) / number of working days in the month 2. (Basic wages in item 3 of the preceding paragraph × number of days of attendance in the month - days of suspension) / number of days of attendance in the month 6. Subsidy receiving qualifications and changes If the eligibility for receiving the monthly allowance changes, the following regulations shall be followed: (1) When housing allowances, child-care allowances, transportation allowances, etc. change, they will be paid according to the eligibility received before the end of the month. (2) When special operation allowances, work allowances, special service allowances, and transfer allowances are changed, the employees will be paid according to the following criteria based on the number of days the employee is on duty in that month.However, annual paid leave is considered as attendance. 1. When the number of working days in the month is more than 3/4 of the expected working days in the month, 100% of the allowance will be paid. 2. When the number of working days in the month is more than 2/3 of the expected working days in the month, 50% of the allowance will be paid. 3. When the number of working days in the month is less than 1/2 of the expected working days in the month, the allowance will not be paid. 7. Wages during vacation According to the provisions of personnel management regulations, the salary regulations during vacation are as follows: (1) When absent from work due to annual paid leave, the salary shall be paid according to the normal duty. (2) The wages of employees applying for special leave (such as marriage leave or funeral leave) can be paid according to the wages during normal duty. (3) During the leave due to production, the company may pay the maternity leave (56 days) as stipulated in the Labor Standards Act and the wages of normal duty. (4) When the leave is due to the transfer of the company, the salary can be paid according to the normal duty. 8. Wages during absence from work The salary regulations for employees taking leave are as follows: （一）因业务上的负伤疾病而缺勤时，对于缺勤未满一个月者，则应予以支付基准内工资。 （二）因业务外之负伤疾病而缺勤持续达一个月以上者，该部门主管对于停职之员工，除代为申请劳保之医疗给付及团体意外险给付外，并向人事科申请留职停薪。 （三）因私人事由而向公司请假时之工资，则按日计算，并按下列方式扣除。 缺勤工资扣除额＝（基准薪资×缺勤日数）/30 （四）迟到、早退及私自外出时之缺勤，以30分钟为单位，当缺勤次数达10次以上时，则扣除一日之工资。 九、试用时期的工资 试用时期之员工工资，则按基准内工资的80％给付。 第三条基准内工资。 一、基本薪资 （一）公司综合评估员工之职务、能力、技术、经验及学历经验等因素后，再行决定基本薪资之标准。 （二）凡年满55岁以上之员工，则以55岁时之基本薪资的84％给付之。 二、特殊作业津贴 对于从事特殊作业者及必须在休息时间内执行紧急业务时，可依下列之规定给付津贴： 职务区分特殊作业津贴费打字员、总机、计算机输入员、柜台员500元 三、责任津贴 分公司及营业所之员工，可依下列标准给付责任津贴： （一）自总公司调派者每月津贴1，500元。 （二）当地应聘者每月津贴1，000元。 四、房屋津贴 公司对于无自用住宅之员工，则依下列标准给付之津贴。 （一）有抚养亲属者每月津贴1，000元。 （二）单身者500元。 （三）其它，居住于亲属家庭者500元。 五、亲属抚养津贴 公司对于须抚养家属之员工，须依下列之规定给付亲属抚养津贴。其规定如下： （一）抚养家属的范围 1、公司对于须负担家计，并提供家属最低生活保障之员工，则依下列标准为给付对象： （1）配偶。 （2）满60岁以上之亲生父母（养父母）及祖父母。 （3）未满18岁之弟妹及子女。但年满18岁而仍在全日制高中就读时，则随其学业结束而停止。 （4）抚养亲属为身体残障者，则不受年龄之限制。 2、以父母或祖父母为抚养人时，须提出书面证明其抚养人并未受他人抚养或社会救济金补助。 3、对于同一抚养亲属，公司中有两人以上符合此规定时，则择一适当者给付。 4、抚养亲属最多以三人为限。 （二）抚养津贴给付标准 1、配偶1，800元。 2、抚养亲属增加至第二人时，每月增加津贴额为500元。 3、抚养亲属增加至第三人时，每月增加津贴额为400元。 六、交通津贴 员工自住宅到公司上班时之单程距离达10公里以上者，则按下列规定给付津贴： （一）支付标准 1、由公司认定最妥当之交通运输工具，并依定期月票之相等金额作为给付之标准。 （1）上班路线及交通运输工具，以经济、合理之路线为原则。 （2）个人以学生月票、回数票、员工折扣票等方式购入时，则依实际购票费用给付100％的津贴。 （3）基于社会残障福利政策下所获得免费之定期月票时，则不支付交通津贴。 （4）公共交通工具之津贴给付标准如下： 直线距离每月给付之交通津贴（元）10～15公里60015～20公里90020～25公里110025～30公里140030～35公里170035～40公里190040～45公里220045公里以上2500 2、员工自行利用交通工具者，则依上表所列之给付标准。 （二）支付限额 每个月的最高支付限额为2，500元。 （三）员工委任公司代购定期月票时，即不再给付津贴；但若超过最高支付限额时，则从工资中直接扣除。 第四条基准外工资。 一、时间外勤务津贴 （一）因公司业务上之需要，而必须在勤务时间以外继续工作时，则依据计时工资额×135％为时间外勤务津贴。 （二）因灾害或其它无法抗拒之理由，而造成业务上之停顿时，经四周平均下来每周勤务时间不超过38小时，则该月之时间外勤务原则上是不予补助津贴的。 二、深夜勤务津贴 从晚上10时到翌日清晨5时为止从事深夜勤务者，则依其勤务时间×30％作为深夜勤务之津贴。 三、不定时勤务津贴 因不定时之勤务，而必须在勤务时间外执行时，则依计时工资额×130％作为不定时勤务的津贴。但已支付深夜勤务津贴者，则不再支付。 四、特殊勤务津贴 从事特殊勤务之员工，须衡量其职务之专业性，并按下列方式支付其津贴： （一）8天一周期之勤务者，每月津贴1，800元；但非专职之员工，每次仅津贴100元。 （二）10天一周期之勤务者，每月津贴1，000元。 （三）单身宿舍之勤务。 1、宿舍事务长每月津贴1，200元。 2、宿舍事务员、厨师每月津贴700元。 3、宿舍事务员、伙食采买每月津贴600元。 （四）警卫勤务者。 1、基本薪资未满20，000元者每次夜间之勤务350元。 每次仅白天勤务100元。 每次仅夜间勤务250元。 2、基本薪资超过20，000元未满25，000元者。 每次日夜之勤务450元。 每次仅白天勤务150元。 每次仅夜间勤务300元。 3、基本薪资超过25，000元以上者每次夜间之勤务500元。 每次仅白天勤务200元。 每次仅夜间勤务300元。 五、假日勤务津贴 （一）在休假日时，若因业务上之需要，必须到公司加班者，则每小时工资以计时工资乘以150％作为休假日勤务津贴。 （二）前项之勤务时间，因业务上之需要而超过8小时／天时，其超时工资以计时工资乘以200％作为延长勤务之津贴。 六、补休津贴 奉命于休假日执行勤务者，若在翌日即给与补休时，其津贴之计算则以每小时之计时工资乘以40％作为补休津贴。 七、调职津贴 （一）总公司、分公司、营业所、工厂间的调职，使通勤时间较原通勤时间来回超过二小时以上者，每月应补助600元之津贴。但利用公司通勤巴士者，每月则仅补助350元之津贴。 （二）居住离最近的车站达3公里以上之调职员工，须自备交通工具并寄放至车站搭车时，每月则津贴300元的保管费。 第五条加薪。 一、加薪的原则 （一）公司根据营业成长的状况，每年在12月31日实施加薪。 （二）加薪原则上以基本薪资为调薪之依据。 二、加薪资格 凡去年年底前进入公司之员工，在今年12月16日前仍在公司服务者，则从12月31日实施调薪。 三、加薪额 （一）公司根据和工会协议后所订出的基准额，原则上依各人的能力、职务、考绩、怠工等来决定加薪之标准。 （二）年度缺勤日数达12日以上者，其加薪金额应按下列标准核算： 缺勤日数生病日数一般缺勤12～15日95%925%16～20日925%885%21～25日90%85%26～30日80%70%31～35日70%55%36～40日60%40%41日以上50%25% （三）员工缺勤之计算除依第二十条之规定办理外，对于业务上之负伤疾病及生产之缺勤时，则不予扣除。 （四）年满55岁以上之员工，则以55岁之平均加薪额的75％为个人加薪之标准。 （五）除上列各项外，其余详细加薪基准，则视每年营业成长比例，另行制定之。 第六条奖金。 一、奖金支付的原则 公司视业绩成长及各人之贡献程度，采用每半年发放一次为原则。 二、计算期间及支付期间 （一）上半年度的奖金计算期间，从该年度1月1日开始到6月30日为止之业绩；原则上在9月支付。 （二）下半年度的奖金计算期间，从该年度7月1日开始到12月31日为止之业绩，原则上在次年度的3月支付。 三、支付物件 上半年度奖金给付之对象则是对于在9月15日以前仍在公司服务之员工；下半年度奖金则是对于次年3月15日以前仍在公司服务之员工，所给予之资励。 四、支付额 奖金给付标准是根据和工会的协议后所定出的基准额，并与员工的考绩和怠工程度等评核成绩并用，并依下列标准给付： （一）支付额按下列方式计算： 奖金=（基本薪资×资格乘数修正率＋家属抚养津贴支付月数）×出勤率＋核定额 （二）资格乘数按下列方式计算： 服务资格资格乘数（PQP群） （三）修正率则每年业绩成长比例，另行制定之。 （四）出勤率。 1、出勤率按下列方式计算： 出勤率=1-（生病缺勤日数+一般缺勤日数×15+迟到、早退、私自外出之缺勤×15）/该年度所制定之工作日数 2、出勤率未达30％者，以30％计算。 3、缺勤日数的计算及对象时间是从6月16日（或12月16日）开始到12月15日（或6月15日）止。 4、退休及年度中途任用后成为正式员工者之奖金计算，则依其勤务月数及前项的出勤率计算出应给付之奖金。 5、因公殉职之员工，其奖金计算除依前项之计算方式外，奖金发放以死亡后之第一年度为限。 第七条歇业津贴。 一、公司经营不佳的歇业 公司因经营权的变更或经营欠佳而被命令歇业时，可支付平均工资的60％作为员工休业时之津贴。 二、因天灾等意外灾害之歇 因天灾等不可抗拒之意外灾害而导致歇业时，则根据每次和工会协议后决定歇业津贴之标准。 第八条附则。 1、对于本规则所未规定之事项，则依人事管理规章之规定实施。对于本规则之规定产生疑义时，可由人事科提出书面说明。 2、本规则自年月日起开始实施。 三、不动产业薪资制度 第一条总则。 First, the purpose 本规则是依据人事管理规章之规定，制定有关员工薪资计算、给付、支薪日、晋升或奖金发放等事宜。 二、薪资的决定原则 （一）员工薪资乃就社会物价水平及公司给薪能力为计算之基准。 （二）在高效率即高薪资的原则下，员工薪资之计算以年薪制为给付之原则，并以员工之绩效成绩，来决定薪资总额的多寡。 三、薪资的结构 薪资包括基准内薪资及基准外薪资两大部分，其结构如表中所示： 薪资基本内工资基准内工资 营业津贴 责任津贴 交通津贴 基准外工资勤务时间外之加班津贴 假日勤务津贴 深夜勤务津贴 四、计薪期间及支薪日 （一）薪资计算期间从上个月24日开始到当月25日为止，并于每月5日给付之。 （二）薪资给付形态以采用月薪制为基准。 （三）支薪日若遇休假日时，则提早于前一日发放。 （四）勤务时间外之加班费用，则在下一个支薪日给付之。 五、非常给付 员工遇下列之情况发生时，则可向公司申请非常给付；但以已执行勤务之薪资为限。其规定如下： （一）本人或依靠本人扶养之眷属，因生产、结婚、死亡或疾病、受意外灾害等情况发生时。 （二）停职者或遭解雇者（包括惩戒解雇者）。 （三）其它，获得公司同意之事情时。 上列规定，除第2项外，在申请薪资给付时，须由本人（本人死亡则由其家属）提出书面申请。 六、缺勤额之扣除 （一）下列之特别休假，原则上，薪资仍照常给付： 1、婚假、丧假。 2、年度有薪休假。 3、行使公民权时。 4、女性职员之产假。 （二）员工因私人事由而缺勤时，则按下列方式处理： （基本薪资/平均一个月之勤务日数）×缺勤日数 （三）迟到、早退及私自外出时，则按下列方式处理： （基本薪资/平均一个月之勤务时数）×迟到、早退、私自外出之缺勤时数 （四）员工未事先请假时之缺勤，则视为旷工；每旷工1日，则扣除3日之勤务日数。 七、中途任用或退职时之薪资 每一计薪期间中途任用或退职时之薪资，则依实际出勤日数采用按日计算之。其计算公式如下： 基准内薪资×（实际勤务日数/平均一个月之勤务日数） 八、薪资给付及扣除 （一）下列之规定可自薪资中径行扣除：