배움과 공유의 시간

02 Working hours system

There is a standard working and special working hours system in China, and the special working hours system is again classified as irregular working hours and comprehensive calculating work hours. The most common hiring in our company is the standard workweek system of eight hours a day and 40 hours a week.
The company analyzes its functions well, and in order to control labor costs, it is required to ensure that the jobs that meet the requirements are identified.
In the case of a general calculation work time system, which allows overtime surcharges of 150% even on weekends, or for special duties with no fixed working hours, it is required to control overtime pay by implementing the irregular work system with the permission of the Labor Office.

1. Types of working hours

(1) Standard working hours system

The standard working hours system refers to a work system that assigns a minimum of one day of work per week, eight hours per day, 40 hours per week. It is the most commonly used work system in China. "Standard shift" is understood to mean "Monday-Friday commuting," "eight hours a day" and "two-day weekend breaks" but all three of the following are considered standard working hours and are not recognized as overtime.
1 8 hours of daily work. Eight hours can be located at any time of the day or distributed over several hours.
At least one holiday every week. However, any time in a week is possible (i.e., not weekends)
3 40 hours of non-examination every week.

Precautions for weekend work

One weekday work hours are shortened and in the event of the implementation of the system every Saturday morning (e.g., seven hours a day for five weekdays, five hours a weekday, five hours a week), there is evidence that weekly work hours do not exceed 40 hours in case of weekend overtime claims.
[Action] Record working hours on absenteeism and receive employee's signature at the end of the month
Preservation of evidence is required even if you send them to work on a weekend and arrange a two-day break on a weekday.
Failure to do so could result in a weekend overtime claim dispute.
[Action] Work hours are promised on a labor contract or a holiday that is arranged on a weekly weekday for absenteeism and tardiness records is recorded and an employee's confirmation signature is received at the end of the month.

(2) Special working hours system

In the event that an enterprise cannot implement a standard working hour system (eight hours a day, forty hours a week) according to the characteristics of production or the specific nature of the work, there is a non-regular work system and a comprehensive calculation work hour system (Rules on the Standard for the Assessment of the Employment of the Comprehensive Calculated Working Hours by the Ministry of Labor) in 1994.

1 Non-regular work hours system

The irregular work system refers to a flexible work system in which no hours are set, as a condition of the permission of the Labor Office, if it is not possible to hire a standard time work system according to the special nature of the work type (job). Because there is no need to pay overtime for employees who apply the irregular work schedule, it is an advantageous working-hour system for businesses. However, it is only approved by the Department of Labor when the target is judged to be a job whose commuting time cannot be determined due to the high-level management positions, salesmen, transport jobs and business characteristics.
[Central code - subject to irregular work hours]
1 Depending on the advanced management position, outdoor staff, sales personnel, some on-call staff, and the details of the work, during standard working hours
Other employees who cannot manage according to their needs
2 Long-distance transport workers, taxis, railways, ports, warehouses, and special handling characteristics.
Jobs requiring mobility
3 Due to other production characteristics, special demands for work or the scope of the position, the implementation of the irregular work system is required.
suitable other workers
On the basis of the above central regulations, each local labour bureau establishes and implements separate administrative rules, creating and implementing more detailed standards, so companies applying for irregular work must first check with the local labour bureau.

[Example] Job suitable for the irregular work system as stipulated by the Department of Labor in the Congregational Shaman
1. Advanced management position (the number of employees who sign on the annual salary system of the company's managers and fit on the irregular work system)
2. A full-time driver of a high-level management position; a secretary
3. Out-of-the-box employees
4. Long-distance transportation personnel and escort personnel whose wages and labor are interlinked
5. The load carrying personnel of airports, railroads, ports, warehouses, etc. where wages and labour are interlinked
6. Safety expenses, non-production personnel
7. Other personnel suitable for the implementation of the irregular work system due to production characteristics, special demands for work or positions
(Related regulations) Notice on strengthening work hours management and completing special work hours audit rules

[Applying the irregular work system to senior management positions]
Article 217 of the Chinese Company Law stipulates that the scope of the senior management position is "the general manager, deputy manager, financial officer, secretary of the company's listed company, and the person designated in the articles of association." However, it is necessary to confirm that each region has different criteria for recognition of the high-level management position of the Bureau of Labor.
In the case of Beijing, based on company law, the high-ranking management position is limited to "general accountancy, deputy assistant manager, finance officer and president secretary of a listed company." Diarrhea, designating a department manager as a high-level management position in the company's articles of associationHowever, the application of irregular working hours is not allowed for department managers. In Shanghai, however, the application of the irregular working hours system is recognized if the ministry is designated as a high-level administrative position in the articles of association.

Advanced management can implement irregular work without the approval of the Labor Office
In Beijing, it is the only place in the country where high-level management positions require approval from the Bureau of Labor.
No, the company can directly implement the irregular work hours system for high-level management positions (in the case of Bukkyung).
Article 16 of the Enforcement Rules of the Company's Comprehensive Calculation Working Time System and Working Time System.
In this case, in order to avoid future overtime disputes, the entity shall apply the irregular work system to the advanced management position.
It is necessary to make a clear commitment to the labour contracts

2 Comprehensive calculation work time system

The comprehensive calculation working hours system only applies to workers engaged in special tasks such as transportation, aviation, travel and architecture, and industries subject to seasonal intersections between peak and off-season, and under natural conditions. For example, after two consecutive months of overtime and holiday work during peak seasons, overtime payment is not required unless the total amount of working hours in a given period, such as the month, quarter or year, exceeds the total amount of working hours in a standard working day. If overtime is exceeded, only 1.5 times overtime is paid for the excess time (if working hours are legal holidays, three times overtime is required). To operate the system, it must be approved by the competent Labour Office in advance.

[Central code - subject to comprehensive calculation work time system]
1 Workers who need continuous work due to the special nature of their work among industries such as transportation, rail, postal transfer, river transport, aviation and fisheries
2 Some workers in industries subject to seasonal and natural conditions, such as geological and resource exploration, construction, decontamination, embankment, travel, etc
3 Other workers suitable for the implementation of the comprehensive work hours system

Total amount of working hours per cycle
Basis for Calculating the Total Amount of Labor Hours
20.83 x 8 hours per month = 166.64 hours a month, 250 days of annual workdays 20 12 months = 20.83 days
Quarterly 62.5 x 8 hours = 500 hours of annual workdays 250 days ÷ Fourth quarter = 62.53 days
250 days a year x 8 hours = 2000 hours a year 365 days a year - 104 days total of weekends a year
- 11 days of legal holidays = 250 days

2. Legal requirements for the special working hours

The category of special work hours does not permit voluntary implementation of labor contracts between businesses and workers, and must obtain pre-examination approval procedures for the frequency, target tasks and number of employees before the irregular work system is implemented.
If carried out without permission from the labor sector, it is legally invalid. If a worker raises a labor dispute, there is a lease size that is considered a standard working day and pays back overtime. It should be noted that a certain validity period is set, such as one year, on the state-run labor permit. It is necessary to apply for a renewal from the Bureau of Labor before the expiration of the term of validity

When applying for a special work hour system, it is necessary to sign the consent of the staff.
When applying for a special work system, such as the irregular work system, the application table requires the "public opinion" to be stated, and some local governments require the workers to sign their consent, which makes it difficult to obtain the consent of workers who do not want the special work system, which is penalized for overtime expenses, if they do not sign an agreement in advance.
(Note) In Xiamen, Daryeon, etc., workers' consent is signed on the application form for the irregular work system.
stipulate to be
Therefore, it is necessary to conclude that the Labor Agreement shall apply the irregular work system (or the comprehensive calculation work time system) under the approval conditions of the Labor Bureau when the labor contract is first signed (or signed consent on separate land) to prevent cases in which employees subject to the special work system refuse to sign the agreement at a later.

[working-level measures]

In the event that the company switches to a special work-hour system (in case of irregular work or a comprehensive calculation work-hour system) after obtaining approval from the relevant labor bureau during the period of the labor contract, the special work-hour adjustment relationship shall be stipulated in the labor contract department in advance when the employees of the relevant duties are hired.
"In the event that the work demand requires adjustment to the irregular work system or the comprehensive labor time calculation system in relation to the demand of the Eulbang position through approval of the labor sector, the party shall base its announced adjustment disclosure and agree to execute the Eulbang as it is."

01 Absenteeism and tardiness management

The most basic way for a company to proceed with its management of workers is to require employees to commute on time. If there were no constraints on myopia assessment, employees would be less time-conscious, and if the time-concepts of the organization’s members were loosened, it would inevitably lead to a lack of discipline in the workplace, as well as reduced work efficiency throughout the organization, and waste of time resources.

1. Overview of Absenteeism and Absenteeism

Absenteeism and tardiness management refers to the task of checking, processing and analyzing the attendance status of employees, such as commuting, late attendance, absenteeism, vacation acquisition and overtime work. Absenteeism and tardiness records are the basis for calculating labor compensation and are used as important evidence that must be submitted in court in the event of a labor lawsuit.

(1) Absenteeism and tardiness management method

There are various methods of absenteeism and tardiness inspection as shown below. An entity may choose the appropriate method depending on its business characteristics, size of personnel and job characteristics.
　　 Comparison of typical absenteeism and tardiness methods
Advantages of Absenteeism and Absence of Absenteeism and Absence
Difficulty in falsifying the records of absenteeism and labor disputes, signature requires supervision of the personnel who specialize in evidence capability and is applied to the workplaces of the few employees who are busy with statistics.
Time Recorder High maintenance cost due to the use of time cards applicable to any type of business. Small business establishment with easy proxy check, non-credit card or frequent loss
ID Access Card S/W facilitates statistical aggregation. Large-scale access to or access to a credit card can be conveniently checked.
Frequent card failure and loss situations suitable for work places isolated from outside
Fingerprint recognition check: Difficult to operate false information, convenient check speed for statistical aggregation due to S/W, and possible recognition failure due to weather factors
Mobile phone S/W Checkout outside of work combined with the location measurement function of the smartphone, such as a dependent salesman.

Prevention of Absenteeism of Absenteeism and Absenteeism
The manipulation of absenteeism and tardiness checks is widespread in the labor scene. Time recorders and ID cards are easy to check by proxy, and in the case of fingerprint recognition absenteeism and tardiness, they make silicon fingerprints and make proxy checks to other employees to earn extra money.
To prevent and ensure evidence of such absenteeism and tardiness, the entity needs the following preventive measures.
1 Strict punitive measures against absenteeism are specified in the employment rules.
[Example] Check absenteeism and tardiness cards on behalf of others, or check absenteeism and tardiness cards with others
If consigned (one: written warning, two: contract cancellation)
2 CCTVs are installed around the muscle tone inspection machine to record employee absenteeism and tardiness check activities.

Preparation of monthly absenteeism and tardiness inspection table
Before monthly wages are paid, it is necessary to compile a comprehensive monthly absenteeism and tardiness inspection record of each department's staff, overtime and vacation conditions. The completed summary sheet shall be sent to each department to obtain the employee's signature and pay the wages based on it.
Recently, most companies have been conducting fingerprint or IC card-based absenteeism and tardiness checks. Nevertheless, the records of absenteeism and tardiness that the company submits out of the electronic muscle record system in the event of a labor action are not adopted in the case of a labor action unless the worker acknowledges them because of their operability.
Therefore, it is desirable for electronic absenteeism and tardiness management to produce monthly absenteeism and tardiness record data, prepare the monthly absenteeism and check employee’s signature, and calculate the monthly salary based on that. Evidence that such an employee's signature has been verified is recognized by the court.

(2) Precautions for absenteeism and tardiness management

1 Poor absenteeism and tardiness evaluation directly leads to litigation risk
The Absenteeism and tardiness management system is the basic management work of the company, and the company shall be responsible for proof of the employee's attendance at the company in the event of a labor lawsuit with the employee. For example, disputes such as unauthorized absences from work and unpaid annual leave are all directly or indirectly related to the confirmation of rush hours. In the event of a failure to perform a Absenteeism Assessment or a poor performance, the Company may not submit a valid Absenteeism Assessment record to the court, which will soon lead to the company's defeat.

2 Reasons for absenteeism and absence are required
It is always happening when employees are absent from work due to sick leave and vacation. However, without clarifying the type of absenteeism, there can be disputes over whether they are absent without leave, vacation or vacation. In particular, annual leave should be compensated for double wages when unused, so the company should clearly record the situation of annual leave in the Absenteeism and then obtain employee's signature confirmation every month.

3 Need to confirm worker's signature on monthly absenteeism and tardiness tally sheet
Absenteeism and tardiness aggregate is used as a very important piece of evidence in labor litigation. The most controversial issue in the case is whether the Absenteeism and tardiness tally sheet, which does not have the employee's signature verification, has proven effective. The Absenteeism and tardiness statement, printed through fingerprints and ID cards, is subject to manipulation, so it is difficult to be recognized in law unless signed by an employee and denied by an employee in court. Meanwhile, various written requests, overtime work certificates, and CCTV recording materials installed in front of the muscle check size can be used as supporting evidence in the event of a lawsuit, so keep them safe.

4 Unauthorized implementation of the Special Working Hours System by the Labor Bureau
In the case of positions that implement special work hours, such as irregular or comprehensive work hours, approval from the Labor Office is required. Without the ratification of the Bureau of Labor and by bilateral agreements alone, they could face huge overtime pay lawsuits.

5 Clear definitions of working hours and abnormal work conditions and regulations on punishment are required
The company's absenteeism and tardiness management system includes such matters as the working hours system, the definition of work hours, punishment clauses, work hours arrangement, and overtime application procedures, and legal risks exist if the regulations are ambiguous or not properly enforced.
For manufacturing companies, a clear provision should be made for "work-in-time breaks" to prevent collective demand for overtime costs. Also, the definitions of tardiness, early leave and absence without leave shall be defined and the handling (punishment) shall be specified accordingly.

6 Need to establish an approval system for overtime work
The entity should clarify the review approval process for overtime to prevent circumstances in which employees work overtime for personal reasons and require overtime fees. Only overtime work, which was applied in advance and approved by the supervisor, shall be subject to overtime, and any unauthorized overtime work shall be recognized as voluntary overtime, and the verification procedures for after overtime work, actual overtime hours and the circumstances of completion of the work shall be stipulated.
2. Handle abnormalities at work

(1) Handling of tardiness and early leave

The processing of tardiness and early retirement requires different responses depending on the nature of the industry or the size of the company. For businesses with a large workforce such as manufacturing and distribution businesses, it is desirable to operate a system that requires strict attendance at work, such as overtime pay, cuts overtime pay for those who leave work beyond a certain level, and reduces their corresponding wages by considering it as unauthorized.

[Example of Employment Rules] Definitions of Perception, Early Departure and Handling Regulations
(1) If an employee checks a fingerprinting machine within an hour (including) after the time of work, it shall be considered late.
(2) For reasons other than the need for work, it shall be regarded as an unauthorized leave of work if the employee leaves the place voluntarily before work hours.
(3) If a person exceeds one hour late or leaves work without leave, he or she shall be treated as a half-day without leave (per day.
A deduction of 0.5 times the basic wage), a lateness of more than 4 hours or more (a deduction of 1.5 times the basic wage per day) shall be treated as one day of unauthorised leave of absence (a deduction of 100% of the daily wage) and a deduction of 100% for overtime pay.
(4) If there is more than three accumulated periods of late or early leave each month, the allowance for overtime shall be deducted by 100%.

(2) Handling unauthorized absences from work

Unauthorized absence is an act that seriously destroys the order of work. If the employment rules stipulate that the contract is canceled in a row of zero days, dismissal is possible. However, truancy should satisfy three conditions at the same time, the approval of the 2nd boss of 1 labour and the absence of a valid reason for 3rd Of these, the most important is Section 3, and if there are justifiable reasons, such as accidents or unexpected diseases, the company's dismissal is not recognized as legitimate.
Unauthorized absenteeism does not mean just absence without leave. It is also a form of truism that refuses to adjust the company's legitimate duties, does not go to work in a new position, or does not follow the company's instructions and thus does not take up a designated position. Companies need to set clear rules on what circumstances in the employment rules "are considered to be absent without leave or without leave" and to specify corresponding measures in the employment rules.

[Example of Employment Rules] Defining and Handling Unauthorized Absences
(1) If the following cases apply, consider it an absence without leave and dispose of it without leave.
1 Those who do not pay a request or do not report to work without approval.
Do not apply for an extension of the vacation even though the vacation period has expired, or apply for an extension of the vacation.
a person who does not show up for work despite his unauthorised consent
2 sick leave, person who has rewritten or forged a request certificate;
3 The reason for the request or the person whose certificate does not match the facts
4 Those who do not attend business meetings or company arrangements held by the company without approval
5 Those who disobey the company's job-coordination arrangements due to job-deficiency, fail to take up a new position, or fail to participate in education arranged by the company as a cause of job default
6 Those who do not come to work without permission during the handover period
7 If a person refuses to work without good reason, he or she is considered absent without leave and is absent without leave.
Time is reckoned as the time you refused to work.
8 Adjustment of duties or assignment without obedience to the assignment and without objection in writing,
a person who does not come to the work post at a fixed time.
9 Those who exceed the threshold of being late (1 hour) or who leave school without leave
10 All kinds of absences without proper cause
(2) Handling unauthorized absences from work
1 For half-day without leave, 0.5 times the basic wage per day shall be deducted and 1.5 times the basic wage per day for one day without leave.
Two consecutive days of absence without leave (including) or five days of absence accumulated in the year shall be strictly violated and the labor contract terminated.

3. Working-level measures for sick leave management

Brokers selling fake sick books on the Internet are rampant, and many workers are using them to fake illnesses. There are many measures to prevent abuse of sick leave, but the most effective way of doing so is to reduce the amount of sick leave to the maximum.
The calculation formula for sick wages is not unified across the country and varies from region to region. The two factors that determine sick pay are the wage term 2 payment rate. Of these, how to do the "payment rate" is defined by local legislation in each region, which creates legal risks if a company violates it. However, how to set the "wage term" exists in a flexible way for the enterprise.

Most companies pay based on "basic pay," not ordinary wages. At this time, what turns into a labor dispute is not a short-term sick leave of days or weeks, but a long-term sick leave of more than a month. In this case, a labor dispute may arise with respect to the basis for payment of sick leave wages. Since the generous calculation of sick leave from the perspective of personalization management can lead to the abuse of sick leave due to the lack of Daewoo's regular business trip, the company needs to study ways to reduce the payment of sick leave as much as possible, and it is enough to make up for the difference even if a lawsuit arises from the difference in sick pay, so there is no need to be excessive legal correspondence.

[discussing the number of sick leave calculators in Shanghai court]
In late 2014, let's take a look at the debate on sick leave and overtime calculations in Shanghai City Court.
Discriminatory application standard for sick leave wages and overtime calculation machines
Number of hours paid for sick leave calculation and number of hours spent calculating overtime expenses
In case there is an agreement between labor and management (when the agreement between labor and management is concluded, etc.), the amount agreed upon by both parties shall be included in the same.
* The number of sick pay periods should be 70 percent or more of the normal work wage (the expected income of workers if they report to work normally) as agreed upon by both parties.
* If the agreed normal work wages of both parties are clearly unreasonable, calculate them as 70% of the net income.
In the absence of an agreement between labor and management, in the absence of an arrangement, in the absence of an arrangement, 70 percent of the normal working wage, or in the absence of an agreement, the actual wage standard for the workers is not clear.
(Note) Normal working wage: fixed monthly, excluding overtime or irregular bonuses
wages paid

As shown in the table above, the Shanghai District Court judges that there should be a clear distinction between the number of overtime pay calculations and the number of sick pay calculators that do not provide normal labor (the position that overtime pay should be applied more strictly than the number of sick pay periods).
If a labor-management agreement is made in advance and the amount is not lower than 70 percent of the total wage, the court shall not consider the labor dispute as a violation of the law. Even if there is no agreement, 70 percent of the actual normal wage is the number of sick leave wage calculators, which is not a violation in Shanghai. This is the judicial judgment standard in Shanghai, but other local-based companies may also be able to set up and operate sick wages at an appropriate level.
[Example] If the basic wage (or job pay, including key wage items such as job allowance) is about 70% of the normal monthly wage (excluding overtime expenses), the labor contract clearly states that "the term of the sick pay shall be paid."

Reasons for submitting employee false sick leave
If a worker avoids going to work due to various causes, or if there is a labor dispute with a company, the usual method is to submit a sick person. Reasons for submitting false or over-paved sick leave exist as follows:
ᄋ Suffering from the long-term disadvantages of personal request, personnel performance and year-end bonus, the medical institution submits the number of sick people instead
ᄋ Even though it is a small disease, it is over-paved as a major disease, so long-term rest from illness (especially in third-term women)
ᄋ In the event of a dispute with the company, a long-term sick person is paid to avoid going to work (sometimes aimed at obtaining economic compensation by inducing the company to lay off).
ᄋ Submit sick employees to receive notification of termination of labor contract and to receive medical equipment that cannot be fired for a certain period of time
ᄋ Payment of long-term sick leave and double-occupation with other jobs outside

[working-level measures]

If false sick leave is widespread in-house, it will lead to lax corporate regulations as well as lower productivity and higher labor costs. To prevent this, companies need to create and operate a standardized sick leave management system.

1 Limit of hospital issuing sick leave (most important)
The majority of Chinese companies are required to attach sick leave certificates issued by "the city’s second or current hospitals" or higher when submitting sick leave to employment rules, even those issued by third-grade hospitals. Otherwise, there is a possibility of easily issuing and submitting sick leave certificates through first-class hospitals or clinics in small, poorly managed neighborhoods.
In the case of large-scale factories with thousands of employees, a number of hospitals in the city are designated to submit sick leave certificates for examination. Depending on the size of the city, a designated hospital is also available for large cities. For smaller companies, it is necessary to clearly limit hospitals that issue sick leave certificates to second-class hospitals or medical insurance designated hospitals in cities where they are located.

Hospital Classification Criteria in China
ᄋ Class 1 Hospital (with less than 100 beds): In Korean terms, a health center, a clinic, and a small hospital
ᄋ Second-class hospitals (with a bed count of 101-500): Hospitals that perform comprehensive medical services
ᄋ Class 3 hospitals (501 beds or more): so-called general hospitals, university hospitals, etc.
** Class 3, 2 and 1 hospitals are again rated 3 according to the level in the same water supply.
Class 1 pack/sick/sick/sick/sick/sick

2 It is mandatory to attach relevant evidence to the application for sick leave (most important)
The application for sick leave [Sample 6-2] shall use a prescribed form containing the doctor’s name and telephone number, and shall be available for confirmation if necessary. In addition, for example, sick leave of two days or more is required to attach the medical leave certificate of one hospital to the application for sick leave of one day or more to prevent abuse of sick leave.
Medical registration card, medical record card, medical expenses receipt, etc.

Attachment of evidence shall not be approved for sick leave, but shall be deemed to be a personal request price and treated as unpaid If the company refuses to submit a written request for a sick leave, it shall be treated as an unauthorized leave of absence, send a letter of notice to work in writing, and if it fails to comply with the company's employment rules, the company shall take measures to cancel the contract.
In particular, it is mandatory to issue an official receipt, such as a pharmacy issued by a hospital, when an employee is on sick leave for more than a certain period of time (e.g., more than five days) in order to prevent the employee from repeatedly submitting sick leave or suddenly requiring long-term leave. Since the official receipt is printed on the printer, the company can go to the hospital on the basis of which both the person's name and time exist.

3 Strict procedures for screening of sick leave
Depending on the number of sick days, senior citizens, personnel managers, and even general accounting, the payments are made in stages.
The institution thoroughly checks if the requirement is met when submitting by long-term hospital staff, as it stipulates that the approval procedure is carried out. For example, approval of a department manager who has been on sick leave for three days, approval of personnel affairs for five days or more, and approval of general account for seven days or more.
It is desirable to divide sick leave into two types for the convenience of the entity’s labor management.
(a) within 30 days: short sick leave;
(b) Over 30 days: long sick leave
In case of long-term sick leave, the medical device is also required to be re-examined at the company-designated hospital, if necessary.
Upon written notice, the medical institution shall take measures to terminate the labor contract if the medical institution fails to return even after the expiration of the medical institution.

4 Specify the authority to review sick leave of the company
In China, the issuance of sick leave certificates issued by brokers is common. Therefore, if the company raises reasonable doubts on the sick leave certificate submitted by the employee, the employment rules shall state the right to require the employee to go to the company-designated hospital for a re-examination.
The main targets of the re-examination include the submission of sick leave several times on a weekly or two-week basis, the submission of excessively long-term sick leave (certificate of sick leave for more than one month) or the submission of suspicious sick leave at the time of labor dispute with the company.

5 The employment rules stipulate punishment for false patients
The employment rules stipulate the punishment rules for false diseases, and the corresponding regulations are based on them.
take punitive measures For example, the act of submitting false sick leave is a serious violation of the company's rule system and specifies that labor contracts can be lifted.

6 Rational reduction of sick pay
If medical care is good, income that is not much different from normal business trips is maintained, so it is more likely to happen, such as deliberately submitting a false hospital, making a small bottle into a large bottle, or taking long-term sick leave and holding a concurrent job elsewhere. Therefore, it is desirable to create a wage structure so that the longer the sick leave, the less wage income.

ᄋ By changing the single wage structure of "basic pay + allowance", the proportion of other items is reduced and the resulting variable bonus items are expanded (if there are no existing items, new items are newly created and part of the wage increase is allocated).
Decrease or cancel performance bonus if monthly sick leave exceeds a certain number of days
ᄋ In connection with the annual absenteeism and tardiness situation (the number of days for which the medical leave is extended), the year-end bonus shall be paid by reducing the proportion of the employee with a long period of sick leave to a certain percentage corresponding to the period of sick leave, rather than paying a fixed amount to all employees
ᄋ The employment rules state that if the sick leave period reaches a long period of time, the employee will not be subject to wage hikes. For example, for those who have accumulated more than one month per year, they are not eligible for regular wage increases.

2. Wage for sick leave

(1) Rules for calculation of sick wages

The sick leave consists of two parts: the sick leave wage term and the sick leave wage ratio. During the period of sick leave, the employee does not provide normal labor, so sick wages should be naturally lower than normal wage levels. Therefore, calculate the sick rate by discounting it twice as shown below.

Calculation formula: sick leave wage term (base) × sick leave wage ratio

1 Number of sick leave wage terms: the number of sick leave wage terms, for example, "basic salary," etc.
In the case of a calculation, the number of units (bases) becomes the agreed wage item, not the entire wage. therefore
Focusing on major fixed wage items, excluding allowances, subsidies, and performance benefits, on labor contracts
It is desirable to make an agreement on the number of sick pay periods.
2 The rate of sick pay varies somewhat from region to region, but most regions have a percentage depending on the number of years of service.
be set at a different level The sick leave period will be six months on the alert, and the payment ratio will be lowered.
[Wage for sick leave] = (Number of sick leave wage calculators (基数)2121.75) × rate of sick leave × days of sick leave

(2) Applying the combination of national unification and local rules;

The rules for the payment of sick wages exist throughout the country, and if there are no local rules, the national unification rules will be enforced nationwide.
Only unified rules apply, but if local rules are present, central and local rules are applied at the same time.

1 National Unification Rule - stipulate the minimum minimum wage limit for sick leave only
The minimum wage for sick leave is 80 percent of the minimum wage for the country. That is, sick leave is not an option.
It should be more than 80 percent of the minimum wage.

[A little bit of a question on the enforcement of Labor Law]
Article59 In cases where a worker is in the treatment period due to illness or non-work injury, in the case of a prescribed medical period, the entity shall pay sick leave wages or disease relief expenses in accordance with the relevant regulations, and the sick leave wage or disease relief cost may be lower than the local minimum wage standard, but cannot be lower than 80 per cent of the minimum wage standard.

2 Local rules - specifically stipulate how sick wages are calculated
Various local gender laws stipulating how to set up sick leave wage terms and the rate of sick leave wage rates in each province
As the entity operates (eg wage payment ordinance, etc.) and so on, the entity identifies the relevant rules of location.
need of
Among the local sick leave rules, Beijing is the most favorable to business. In the city of Beijing, one can make an agreement on the number of sick pay periods in labor contracts and execute them by lowering the minimum wage by up to 80 percent, regardless of the high wages of one's own.
The majority of provinces except Beijing have stipulated that sick wages should be paid by multiplying the rate of payment by the length of time and years of service. Therefore, in order to reduce the number of sick pay periods (bases) as much as possible, the government should study ways to curb the level of sick pay by dividing wages into basic pay, performance pay, and allowances, and making arrangements for the period of sick leave pay as basic pay.

(3) Three types of sick leave pay by region

1 Based on the employee's years of service and wages, a certain percentage is paid (injury, reduced intensity, etc.)

This method is based on the draft Tax Regulations for Labor Insurance Regulations (1953), which stipulates that a certain proportion of one’s wages should be paid according to the number of years of service, and the higher the number of years of service, the higher the rate of sick pay. It is important to note that although the large frameworks are similar, they create independent regulations that vary from region to region and apply the criteria differently.

[Case - Injury City]

Number of sick leave wage terms (one discount) 병 rate of sick leave wage (second discount)

(1) First discount rule: Number of days of sick leave wage
The number of sick leave wage calculators can be agreed on the labor contract. The basis for the arrangement of calculation instruments means the predictable income acquired from normal commuting (including one-time or temporary income) and should not be lower than the 70 per cent criterion. If the two parties do not agree on the number of sick leave wage calculators, the calculation period of sick leave wages shall be determined on the basis of the above-mentioned normal commuting wage 70% 70 per cent.
(2) Second discount rule: rate of sick leave wages
The proportion of sick pay depends on the length of the employee's sick leave and the length of his or her years of service. Generally, the longer the period of sick leave and the shorter the service life, the lower the rate of sick leave wage.
Rate of payment of sick leave in case of injury
Percentage of payment in comparison to the number of years of service calculation for the company per sick leave
Within six months...
Disease leave payment
(疾病休假工资) 60% less than 2 years
70 percent in less than two or four years.
Over four years, less than six years, 80 percent.
Over 6 years, less than 8 years, 90%.
100% over 8 years
Over 6 Months--
Disease relief payment
(疾病救济费) 40% less than 1 year
50% less than 3 years over 1 year
60% over 3 years

(3) Upper/lower limit of sick leave wage
ᄋ Upper limit on sick leave wages: Monthly average wage for the previous year in case of injury (15: 5939元)
ᄋ Minimum minimum wage for sick leave: 80% of the minimum wage in case of injury (after the principal burden social insurance, kitchen utilities deduction)

2 Based on employee wages, a certain percentage is paid (Sandongseong, Shenzhen, Seomseoseong, etc.)

A typical model of this approach requires that 70 percent of one’s wages be paid as "bottlenecks" if the period of sick leave is less than six months, and 60 percent of one’s wages as "disease relief" if it is more than six months. In addition to Shandong Province, Shenzhen City and Seomseo Castle are also applying this method. In order to lower the number of "main wages," it is necessary to make a monthly commitment to major fixed items such as "basic pay" in labor contracts and employment rules.
He pays 60% of his wages for sick leave.
Simcheon City Employee Payment Ordinance, December 2004
Seventy percent of the promised wages for labor contracts are paid as sick wages.
Island Business Payment Ordinance, Inc.

3 Payment in accordance with the agreement of labor contract (North Gyeongsang, Kang So-sung, etc.)

The representative model of this method is Beijing and Kang So-sung, which is stipulated to pay sick wages according to the agreement of the labor contract. In other words, it is allowed to make an agreement between labor and management on the labor contract and implement it based on the assumption that the lower limit of sick wages (80 per cent of the minimum wage) stipulated by the national law is complied with.

[Wage payment regulations in the relevant provinces]
Article21 In the period during which a worker is on sick leave due to illness or non-work injury, the user shall pay the sick leave allowance in a lump sum on the basis of the agreement of the labor contract or collective contract. The sick leave paid by the user should not be lower than 80 per cent of the minimum wage standard in this city.
Article27 During the medical period prescribed by the State, sick wages shall be paid according to the provisions of the company's salary distribution system, labor contracts, collective contracts or relevant regulations of the State, and shall not be lower than 80 per cent of the minimum wage of the company's location.

03 Care of sick leave

One of the most complicated and difficult areas of Chinese labor law is the issue of sick leave. In particular, problems such as long-term sick leave due to illness and injury, how to calculate the medical period, and how to pay sick leave wages during the period of sick leave have no clear criteria across China and are operated differently by provinces.
In China, the payment of sick leave wages is mandatory even during the period of sick leave, and it is not possible to lay off the medical plane during the period of employment protection, so there are frequent cases of abuse of sick leave such as false disease and fake illness. Therefore, companies need to take measures to prevent abuse of sick leave.

1. Concepts of medical devices

(1) Understanding medical devices

If an employee is absent from work for reasons unrelated to his or her work, the employee shall apply for sick leave to the company by attaching a doctor's certificate, and the company shall grant" sick leave" if the employee complies with the sick leave conditions. In case of a disease or injury that requires months of long-term care, the company cannot wait until it is fully recovered indefinitely, although an employee may need a period of employment guarantee to be treated with confidence. In order to reconcile these conflicting interests between labor and management, there is an unfamiliar rule for us called "medical period."
Medical devices are not "duration of care," but "enjoying legal rights to care" by employees.
Means the period. During this period, the company cannot unilaterally terminate the labor contract, and the period is
Even if the labor contract expires within the period, the contract expiration date is automatically deferred until the end of the medical period.
However, even during this period, the lifting of disciplinary action due to the negligence of workers (Article 39 of the Labor Contract Act) and
The lifting of the mutual agreement (article 36) is possible.

the difference between sick leave and medical equipment
"Sick leave" and "medical machine" have different personalities. "Sick leave" is the period during which a worker is suspended and treated with the approval of the company, with the approval of the company, the period varies according to the condition, and is a kind of physiological concept. On the other hand, the "medical machine" is a legal concept, and the medical period is a worker.
The period of employment is defined according to the years of service, and the period of employment is protected according to the regulations.

Criteria for setting up medical devices
When an employee ceases to work and receives treatment, he or she is granted medical equipment ranging from three to two to four months depending on the number of years of service (Article 3 of the Regulations for Medical Periods due to Corporate Work Disease or Non-Work Injury) in 1994.

(2) Criteria for setting up medical devices

The length of the medical period depends on the employee's service life. In accordance with the above provisions, common national medical period standards are applied, but in the case of Shanghai, it is important to note that independent medical period regulations are promulgated and independent calculation methods are employed.

1 Common medical device setup across the country

The national common "medical instrument" setup standard stipulates that not only one's own company but also another's service years are combined. 1 The "Tongsan Service Years," including the years of service of the company in which I worked in the past, and 2 The "Medical Machines" are calculated on two axes. Employees' past service years in the company are responsible for proof, and the company does not need to accept claims of years of service that have not been clearly identified by social insurance payment records.

National Commercial Medical Instruments Standards (Shanghai is subject to separate rules)
third-party
Calculation cycle of "Total Service Years" in this company for the legal period of medical care
Less than five years, three months and six months
More than five years, six months, 12 months.
10 years or less, 6 months and 12 months
not more than five years, not more than ten years, nine months, and fifteen months.
For more than 10 years, 15 years, 12 months, 18 months.
18 months and 24 months, 15 years or less.
More than 20 years, 24 months and 30 months.

calculation of medical instruments
If an employee is on sick leave and continues to receive treatment without going to work, the medical device is terminated at the expiration of the applicable medical deadline. However, if the employee is treated repeatedly and is on a regular basis, the medical device calculation is calculated as a cumulative number of sick leave within a given medical device’s computation cycle. In other words, if the legal medical period is three months, the medical instrument calculation cycle is given six months, during which the medical device expires at a time when the accumulated number of sick days reaches three months.

[Method of calculation of medical instruments]
1 Determining the legal medical period based on the number of years of service
2 Determining the "calculation cycle" based on the medical period
3 The accumulated number of sick days within the "calculation cycle" determined in paragraph 2 above confirms the maturity of the medical device.

After the calculation cycle has passed without exceeding the legal period, the acquired "medical instrument" is reset and, in the event of a disease or injury, a new "medical instrument" can be acquired. For example, if a medical care period of three months was granted as a six-month calculation cycle, and the medical care period used as a cumulative period is 2 months and 29 days, and the calculation cycle of the six-month period has elapsed, and the disease and injury occur again at any point since then, again, six-month calculation cycle and within that cycle.
The medical care period is given three months.

[Example] In case sick leave starts on March 1, 2008 and medical equipment is 3 months and calculation cycle is 6 months
ᄋ If you have applied for consecutive sick leave without going to work: medical flight expiry on June 1, 2008
ᄋ If sick leave and rush hours are repeated on a regular basis: The medical period expires on September 1, 2008 when the accumulated time of sick leave exceeds 90 days

extension of medical instruments
For employees with some special diseases (cancer, mental illness, and hemiplegia), it is possible to extend the medical deadline appropriately after 24 months of inactivity and ratification by the corporation and the local labor bureau. However, the company has the right not to approve the agreement, as it only stipulates "possible" on the condition of ratification by the Company and the Bureau of Labor, and is not legally enforced (in the event of "corporate occupational disease or non-commercial injury).
Notice on the Pipeline of the Medical Term Regulations, 劳部发[1995]236].

2 Method of setting the medical period in case of injury (only applicable to companies with materials in case of injury)

The city of Shanghai is employing its own "medical period" calculation method. In the case of Shanghai, it is considered unreasonable to calculate the combined service life of another company and only calculates medical instruments based on the number of years worked by this company (Rules on the Standards of Medical Devices in the event of a disease or non-commercial injury during the period of the performance of the labor contract, 15[2015]).

(3) Announcement of employee annual leave

Article 18 of the Regulations for Annual Leave clarifies that the Gregorian calendar, or 365 days, is managed as a calculator from January 1 to December 31 every year. Accordingly, the entity uniformly distributes all of its employees on an annual basis (January 1 to December 31), and the employee enters the entity during the year and leaves the entity on an annual basis commensurate with the remaining period (December 31) at the end of the year. While there are two ways to arrange annual leave, entities generally operate a mix of both:

1 The company uniformly complains. It is required to arrange unification of the two to five days in line with the time when the company's production activities such as Spring Festival are suspended, and to set a period of partial periods, such as the peak season, as the period for annual leave use period. The remaining period of use shall be approved by the department manager and used on annual leave according to personal circumstances.
2 Annual leave is granted according to personal application, without a unified In this case, we're going to have to have a staff member.
If the management of the annual use status is not strictly enforced, it is likely to face a demand for unpaid annual leave compensation at the end of the year.

Unification Announcement of Annual Holidays
A Korean factory in Qingdao used legal annual leave around the spring or summer season, or when the factory was free, by uniformly arranging several days off for all employees. However, an employee has demanded compensation for not using his annual leave when resigning. The company arranged the holiday for unification, but lost the labor case because there was no written evidence that it was arranged in the name of the annual leave.
In the event of a unified arrangement of the company, a written document can be created to indicate "No Day of Year Holiday," or "No Day of Year Holiday" on the wage statement, or an employee's signature verification can effectively prevent labor disputes.

3. Compensation without annual leave

Need to pay compensation if sorry for annual leave
Since it is the legal obligation of the company to arrange annual leave, the diarrhea employee did not apply for annual leave unless the employee submitted a written waiver.Even if it does, it should be arranged principally.
A 200 percent compensation obligation will be imposed on companies for unused annual leave. by regulation
It is 300 percent, but it includes a normal wage, which is actually 200 percent.
Meanwhile, the arrangement itself is legally invalid because the in-house rule, or the company’s claim, "because the employee has not applied, is considered automatic abandonment," is itself a violation of relevant laws.

[Basic amount of compensation for unearned annual leave]
In case of compensating for unearned annual leave, the standard of first-class calculation is not the wages of the month, but the unearned.
This is the monthly average monthly salary of 12 months, excluding overtime expenses before the annual leave compensation (performance, allowances, and other benefits).
All bonuses, etc.)

Managing the use of annual leave
The entity should manage its employees’ annual leave to be completed within the year. It is important to note that while unacquired annual leave may be carried forward to the following year with the consent of the principal, it is inevitable to compensate 200 per cent if the end of the year is not over, if the end of the year, reject the consent and demand compensation, or if you retire.
Therefore, employees with an unacquired number of days remaining must be sent a notice of employee annual leave by the end of the year or two using the Employee Annual leave Execution Plan [Sample6-3] to determine the status of their annual leave use before the end of the year, requiring completion, or withdrawal of use within the time designated by the company.

Precautions for additional compound annual leave payment
Some Korean companies follow the Korean-style system, giving them extra annual leave in addition to legal annual leave in terms of benefits. In this case, if the company manages a mix of legal and compound annual leave, a dispute over payment of compensation may arise later. The legal characteristics of both parties are completely different, and since legal annual leave is mandatory for the payment of compensation when unused, the company shall manage the legal and the benefits annual leave strictly separately.

[working-level measures]

1 Regulations permit the use of a compound annual leave after its use has been completed from the legal leave.
The vacation application form identifies whether it is a "court annual leave" or a "benefit annual leave."
Set up a separate column
2 Request confirmation and signature of cumulative continuous service life after confirming that evidence is submitted at the time of employment.
If you have any other work experience at the time of your employment, submit a social insurance payment certificate, etc
Obtain a confirmation signature on the document on your cumulative length of service.
3 Specifications for the effective clause of unused annual leave
Welfare annual leave is not legally required to pay compensation for non-use.
Set a clause in the employment rules that automatically becomes effective when not in use by the end of the year

In case annual leave is wasted early on retirement
When an employee retires, the employee shall not be entitled to a wage deduction for early use if the number of annual leave days available for the year is exhausted. For example, if an employee with a cumulative two-year service life retires after using up to five days of the annual leave of the year at the end of January, the entity cannot deduct that daily allowance for overuse of the employee’s annual leave. Therefore, it is necessary to set up and manage the usage by a certain period, such as half-yearly leave.

Response to unused annual leave upon retirement
In the event of termination or termination of a labor contract with an employee, the employee shall be required to ensure that unused annual leave remains. The calculation formula is as follows, cutting less than one day.

(Number of days remaining in Calendars × 365)휴 Number of days available for annual leave-number of days spent in the current year

[Example] If an employee with a two-year cumulative service life is terminated on March 31, the employee’s unused leave will be zero if the employee has already used one day of annual leave. (90 days ÷ 365 days) 5 5 days 1 days = 0.23 days * Cut according to decimal point law

[working-level measures]

1 Voluntary resignation person
In the event of voluntary resignation, the company notice is in principle 30 days before the resignation, and if the resignation is submitted, it will not be obtained.
at an appropriate time after the end of the annual leave.
take care of retirement
2 Termination of employment at the time of contract expiration
The employee who is due to terminate the contract shall either be required to use the annual leave by checking the number of unearned days in advance or by giving notice of the annual leave plan.
3 Dismissing the Negotiation
When negotiating, the end of labor relations is adjusted to the completion of unused annual leave use.
4 Discipline.
The company does not have an obligation to pay compensation for the annual leave because the disciplinary notice has made it impossible for the management to arrange annual leave due to the employee's negligence.

husband's maternity leave

With the implementation of the "full-blown two-child policy" from January 2016, the maternity leave was cancelled to encourage late marriage. Instead, maternity leave is extended by that number, and the number of days for her husband's maternity care leave has increased more than before. Legally, when two children are born, extended maternity leave and nursing leave are granted on a uniform basis.

maternity leave and nursing leave by region
Local maternity leave husband maternity leave area maternity leave husband maternity leave
Beijing 128th and 15th, Sichuan Province 158th and 15th.
Tianjin 128, 7th, 158th, 15th, 15th.
Shandong Province 158 days, 7 days, 158 days, 15 days, 15 days, 15 days.
Shanghai 128th and 10th, Habukseong 158th and 15th.
Toughness 158 to 15 days, rigidity 128 to 15 days
Gangseo Castle 158th and 15th, 128th and 15th.
Bokgunseong Fortress 158 days - 1980 days - 15 days, Unnamseong 158 days and 30 days
Guangdong Province 128th and 15th, Honam Province 158th and 20th.
Gwangseo Province 148th and 25th, Kilimseong Fortress 158th and 15th.
Hoobukseong Fortress 128th and 15th, Haenamseong 188th and 15th.
Sanshu Castle 158-25, Guju Castle 158-15.
Anhui Province 158 Days and 10 Days (Taji
20 days apart, 158 days, 20 days, different days.
25 Days of Separation)
Ningxia Autonomous Prefecture 158-20th

a four-decorative

In the case of the death of an employee's immediate family (parent, spouse, child) and father-in-law or in-laws, the state-owned enterprise is entitled to one to three days of reinstatement leave (notice on the issue of the General Administration of Labor, the Ministry of Finance's state-owned business direct marriage leave, funeral leave and labor leave).
In the case of foreign-invested companies, they are free to make arrangements without any special regulations, but are usually granted three days of reinstatement leave in accordance with the regulations of state-owned enterprises. The immediate family includes only parents, actors, and children. In other words, only the parents who gave birth to them, the children they gave birth to, fall under the direct line of law. This includes the death of a spouse's parents (mother-in-law, in-laws) as well as the subject of paid funeral leave under the above-mentioned regulations.
The death of one's relatives, such as grandparents and siblings, is not legally mandatory, but most of them are granted paid reinstatement leave of up to one or two days in order to manage the recognition of Chinese social customs.

02 Annual leave

Annual leave has been mandatory since January 2008. We should not mistake China's annual leave system for something similar to Korea. Influenced by the socialist era in the past, the number of annual leave days in China is calculated by summing the number of years of service for all workplaces who have worked since graduation. Therefore, it is important to make sure that the number of annual leave days is fixed by requiring the company to submit reliable evidence such as social insurance payment records at the time of employment. In addition, since China is required to pay 200 percent compensation for the annual leave micromanagement, it is necessary for businesses that employ a large number of workers to regularly check the use of the annual leave.

1. Overview of annual leave

(1) Number of legal annual leave days

The number of annual leave days increases by five every 10 years. The annual leave will be added to the five-day period, with a 10-year and 20-year service. For employees whose cumulative service life in the middle of the year exceeds 10 years and 20 years, each of them is calculated separately and added together (e.g., employees exceeding 10 years as of July 1st: 2.5 days in the first half + 5 days in the second half = 7.5 days in the second half (

Number of legal annual leave days
Accumulated years of continuous service and annual leave
Five days, more than a year, less than 10 years.
10 days after 10 years and less than 20 years.
15 days over 20 years

non-acquisition requirements for annual leave
If the reasons below exist, the employees are not allowed to take annual leave of the year, and if the reasons exist for that year:
If annual leave is used, annual leave for the following year cannot be obtained.
1 If the accumulated number of private vacation days paid normally is 20 days or more;
ᄋ Annual leave is granted even if the deduction for wages is 20 days or more.
2 In case the sick leave period exceeds the maximum limit corresponding to the number of years of service;
ᄋ Employees with more than one year of service and less than 10 years of service: more than two months
ᄋ Employees with ten or more years of service and less than 20 years of service: more than three months
ᄋ Employees with more than 20 years of service: 4 months or more

(2) Starting the annual leave = "continuous" working for more than 12 months

As annual paid leave may be obtained for consecutive months of service, annual leave may be enjoyed commensurate with the remaining calendar period of the year from one year after the company’s entry.
ᄋ If you enter the current job after graduation, you must work for 12 months in a row after entering the company, at which point you can enjoy the annual vacation.
ᄋ go to attend If you join a company, you will be considered a "continuous" service only if you do not have "cut-off" working hours at other workplaces and at the time of your current job, and you will be able to enjoy your annual leave from the 12th consecutive month.
[Example] If you joined the company on July 1, 2015, you can use half of the number of annual leave days from July to the end of 2016 and the end of the year.

Understanding "Continuous Full 12 Months"
In South Korea, the starting date of annual leave is limited to "one year after joining the company." However, it was not limited to more than 12 months of service in China in succession to "the same company." The reason why the company is not limited to this type of business seems to be that there are special situations such as transfer between related companies. Therefore, if there is no special situation, such as transfer between the related companies, and if there is a single break in the working hours between the entire company and this company, it cannot be called "continuous."

[Direct map on the trial of the labor dispute bill by the Shenzhen Intermediate People's Court ]
Article 109 The "Regulations on the Enforcement of Paid annual leave for Enterprises" provided in Article 3 of the Regulations for Corporate Workers’ Compensation and Welfare Service includes the situation of workers’ continuous service in this company for more than 12 months, and also the situation of workers’ continuous service in other companies for more than 12 months. Except in cases where workers are cut off from their jobs at a new company.

(3) Number of days spent on annual leave - "Cumulative" combining the number of years of service at other workplaces

The calculation standard for the number of annual leave days in China is a cumulative period of service, summing up the period of intermittent service not only in this company but also in all workplaces that have worked since graduation. In other words, even if a job is changed, the number of working years for the previous job is calculated and the number of annual leave days is set. Therefore, it is important to note that the burden of annual leave increases as much when hiring people with long company or military experience.

[Confirmation of accumulated service years]
The employee has a burden of proof for his or her years in other companies. When an employee submits data such as "social insurance payment certificate" that certifies the period of service at another workplace, the number of annual leave available each year is calculated according to the company’s review and approval, combined with the "accumulated" years of other jobs.

(4) An arrangement for an annual vacation

The principal interest in annual leave arrangements is in the company, and the company may consider production management conditions first and arrange annual leave on a planned basis by collecting the opinions of employees. For example, the peak season.
can be operated by enacting and promulgating the company’s annual holiday arrangement at the beginning of the year, such as by prohibiting the use of annual leave and using it in off-season or by requiring it to be used in the month of order reduction.
As for the company's annual holiday arrangements, employees must follow unless there is a reasonable reason. If annual leave cannot be arranged to employees in need of the company's business, or the annual leave is carried forward year after year, it shall be done with the consent of the employee himself.
On the other hand, manufacturing companies may use the method of receiving factory documents for all employees and arranging them for the acquisition date of the annual leave of absence or during the spring or the off-season when normal operation is difficult.

2. Practice of annual leave

(1) When to first use an annual vacation

Some experienced employees combined with other companies to meet the "continuous 12 months" requirement.
From that year, annual leave may be required. The company can choose one of the two ways. However, for small and medium-sized enterprises, the use of the method of 1 is recommended. It is unfair to provide annual leave from the year of joining this company by adding up other people's work experience, and even so, the lawbreakers are minor.

1 Granted the right to use annual leave after one year of employment as a whole
Most companies in China stipulate in their employment rules that they enjoy the right to take annual leave when working for 12 months in a row after joining the company. For unified management, the government grants the right to use annual leave commensurate with the remaining days of the year 12 months after entering the company, whether new graduates or experienced workers.
2 If there is no interruption in the social insurance payment period, the employee shall be entitled to use the annual leave from the year in which he or she enters the company.
Some large companies that value compliance with laws and regulations are granted annual leave rights from the year they entered the company, recognizing that they are "continuous" if they have no interruption in their entire work and social insurance payment periods and are more than 12 months in a row. If you join the company within a month of your former retirement, you will have to pay social insurance every month.
[Example] After five years of service to another company, after retiring on June 15, 2015, entered the company on June 30, 2015:
Number of annual leaves x (5 months 개월12 months) = 2 days of annual leave available

(2) Determination of cumulative continuous service life

Since China uses accumulated years of service, including the number of years of service for other companies, as the basis for calculating the number of days of annual leave, it is necessary to confirm the number of years of cumulative service at the time of joining the company and obtain a signature of one's own. If this period is missed, it is likely to cause unnecessary friction with the company, claiming the past working experience of other companies since they were transferred to full-time positions.
When you enter a company without a new graduate, enter the Schedule of Cumulative Continuity Investigation [Sample 2-9] and
Request the submission of relevant evidence (referred to as a rights report if not submitted) and receive the employee's signature.
As a matter of fact, it is desirable to eliminate the possibility of a dispute over a cumulative length of service while in office.
The simplest and most obvious way to verify the cumulative length of service is to find out where the Social Insurance Fund Management Center is located.
It is to check social insurance payment records by entering the website. Continue to pay social insurance
In case of an employee who has been placed under the contract, if you enter his or her social insurance number and ID number, he or she will immediately return to the hospital.
You can search past payment records.

01 Rest and vacation

The company is obliged to provide employees with a reasonable vacation. However, since disorderly abuse of leave affects the normal production management of the company, it is necessary to strictly control and manage the procedures and requirements of the employment rules. Making clear and fair procedures rules in advance, and enforcing them fairly according to the regulations is a way to prevent unnecessary labor disputes.

1. Rest time

the legal definition of working hours
A time when a company does not have free rein in its time due to a cause.
For example, if a person is not engaged in actual nursing activities or driving, such as a nurse or driver, but cannot freely control (use) his or her time due to waiting for work. In other words, the criteria for the entry of labor hours will depend on whether workers can freely use (control) related waiting and break times.

The regulation method of break time during work
In general, manufacturers' production lines often have official breaks of 10 or 20 minutes in the morning, afternoon, and afternoon. There are many companies that exclude this time from working hours and operate the hours for an extended period of time.
The workers may argue that this break, unlike the lunch break, is on standby without leaving the workplace and should be included in the workday as it is intended to meet the physical needs of the body. However, there is still no law in China on whether breaks during working hours are recognized or granted during working hours, and from corporate perspective, meal times, breaks, and tee times can be considered to be free-controlled breaks for workers other than legal hours in principle.
Therefore, it is necessary for an entity to specify the following example in order to prevent the possibility of a labor dispute occurring. If there is no in-house regulation, there is a possibility that the court will make a ruling at its discretion in the event of a labor dispute, taking into account the workers' right to free control and working environment.

[Example] Regulations on Employment Rules for Rest in Work
In case the break is arranged in the middle of the work hours for 20 minutes in the morning and 20 minutes in the afternoon, and the break time is deducted from the work hours.
ᄋ Working hours: 9:00-12:00, 13:00-18:40. Lunch time is 12:00-13:00
During the day on duty, the department avoids intermission during two work sessions, each time for 20
每,,20分

Regulations for the Holiday Time for Lunch
Relevant legal regulations regarding whether meals, breaks, and gymnastics are included in working hours
It does not exist. Because the problem is related to overtime costs, companies are required to preempt employment rules.
It is necessary to define the benefits clearly in .

[Example] Regulations for Holiday Time
(1) Method of stipulating working hours with legal risks
ᄋ Office hours are from 9 to 18 and 12 to 13 of them are from lunch time
[Explain] After defining the working hours as a total of nine hours from nine to eighteen, one of those hours was defined as a luncheon. In this case, a labor lawsuit could be filed asking for the full nine hours of work, saying that the working hours were defined as nine hours, and that they did not actually have a free lunch time by banning them from going out and staying in the factory during the morning hours.
(2) A method of defining working hours without legal risk
1 Working hours: 9:00-12:00,13:00-18:00. Lunch time is 12:00-13:00
2 Labor contracts and employment rules are clearly agreed: "The dinner time is a break, it is not included in the labour time 午餐时间为休息时间, 计入工作时间

2. Weekdays and statutory holidays

(1) Weekdays (high-level days)

China currently has a five-day workweek, so standard working-hour workers can enjoy two days off per week of work, and in China the weekly holidays are treated as "free" (the legal public holiday is "paid.")
Article 38 of the Labor Law stipulates that "companies should guarantee workers at least one day of rest each week." Accordingly, an entity may implement a one-day workweek within the 40-hour-per-week range. In other words, if the average working day is 6 hours and 40 minutes (=40 hours and 6 days), there is no need to pay extra overtime.

[Wage management on six-day workweek]
For companies that distribute services and produce them, it may be necessary to implement a one-day workweek. In this case, 200% of the total work hours added up on Saturdays are added to the "Saturday fixed overtime (周六)" category, which divides some of the wages and replaces them with these items, effectively avoids the risk of overtime costs.

(2) Legal holidays

The "Rules for Annual Holidays and Anniversary Holidays in China" (National Decree No.513) sets an annual legal holiday for 11 days. On legal holidays, working security must pay 300 percent overtime.
1 All Public Holidays: 11 Days.
- Fabric (January 1st)
- Spring Festival (Seotdal Geumeum-Jeongwol 2nd)
- Cheongmyeong Day (Today of the lunar calendar)
- Labor Day (May 1st)
- Danojeol (Music Dano Day)
- Mid-autumn festival (on the day of the Mid-Autumn Festival)
- National Day (October 1-3)
2 Vacation of some common people
- Women's Day (March 8): Women and women have an anti-Japanese holiday.
- Youth Day (May 4): Anti-Japanese holidays for young people over the age of 14.
a leave of absence of three minorities
- Governments in ethnic minority areas can define holiday days according to ethnic customs.

[Some issues of public holidays on father's and young men's occasions]
The Department of Labor and Social Security’s" Reply to Holiday-related Wages for some citizens (No. 18 2000)" provides salary remuneration for the celebratory activities organized by the company and employees who work normally, but not for overtime." The above regulations mean that they do not participate in celebratory activities, and that they are not considered extra work if they are just doing normal work.
On the "38th Day of the Father's Day," a number of Chinese state-owned enterprises are routinely granting anti-Japanese leave. However, in the case of foreign-invested or private Chinese enterprises, anti-Japanese vacations are rare. However, there is a case of distributing simple gift certificates or movie tickets, using public fees to encourage female employees.

3. Vacation

(1) Procedure for approval of an application for leave of absence

Companies should stipulate the screening and approval procedures for their subscription in the employment rules. Management of audit approval at the request price
As a matter of fact, the following are the important points to be clarified in the employment rules.

1 Clarification of the screening approval process for a request
ᄋ stipulate the requirements, qualifications, and qualification rights of each position of the petitioner.

[Example] The procedure and examination approval of a company's vacation application
Job grade vacation application number of days of examination and approval (审批权)
Authorize sector accounting within 2 days (including) of accounting
Audit of sector accounting for more than 2 days  Approving general accounting
Accounting-level or higher - Approving gross accounting

ᄋ Any person who does not go through formalities or leave his or her place of work without approval, or who does not go to work without taking a vacation extension after the vacation has expired, shall be treated as an unauthorized leave.
ᄋ Whether there is insufficient reason for a request, or if there are any problems in the operation, the sector accounting takes into account the situation,
You can either not grant them a vacation, shorten the vacation period, or postpone the application for the vacation itself.

2 Usage of vacation application and registration of personnel department
ᄋ For vacation application, prepare the vacation application form [Sample 6-1] in advance, obtain approval from the supervisor, and send the approved vacation application to the personnel department to register.

3 Mandatory submission of holiday certification data
ᄋ Weddings require a marriage certificate, maternity leave or husband's nursing leave in the hospital, and a copy of death certificate when taking a reinstatement leave.

(2) Types of vacations

1 Private holiday (假)

Since the company has the right to approve private leave, the entity may set up a restriction on private leave in the employment rules. In general, it is common to limit the number of private vacation days per year to "15 days". If the company pays a vacation source in excess of the number of private vacation days set by the employment rules, the company may not approve it, and if the employee ignores it and pushes ahead with the vacation, it may be treated as an unauthorized absence and given corresponding punishment.
Private vacations are free of charge. Since the abuse of private vacations causes disruptions to the company's production and management activities, it is necessary to deduct full-time allowances, including meal allowances and transportation allowances, as well as wage deductions, in order to control the misuse of private vacations. The wage deduction is calculated by multiplying the monthly wage by 21.75 (the number of legal wage calculation days) by the number of days of subscription.
[Example] In case the monthly wage is 1,800th place and the daily wage is 82.76th place and (1800 ÷ 21.75).
82.76 x 5 days = 413.79 WINN OFF when private vacation exists

On the other hand, since annual leave is mandatory in the case of microsurgery, it is necessary for the employment rules to stipulate that personal leave should be used first and then private leave should occur.

2 Wedding leave

With the implementation of the "full-blown two-child policy" from January 2016, the marriage-promoting vacation of late marriage in the era of soloist policy was cancelled. As a result, the number of wedding leave days has been drastically reduced.

02 Kitchen public funds

In the past, state-owned companies distributed homes to employees free of charge in China However, with the implementation of the Kitchen Public Fund System in the late 1990s, the policy was changed from "real distribution" of houses to "funding support" and the Kitchen Public Interest (long-term savings) system, in which the monthly housing purchase funds were set aside at the kitchen public service center at the joint labor-management ratio, was implemented.
Kitchen public funds refer to long-term kitchen public funds, which are set aside at the same rate by businesses and employees so that employees can use them for purchasing, building, renovating, and repairing houses. Under Cabinet Ordinance No. 262, which was promulgated in 1999, the Kitchen Public Funds became a legal obligation.

1. An Overview of the Kitchen Public Expend

Supervision of the payment of kitchen public funds
Unlike social insurance under the management and supervision of the Bureau of Labor, the Kitchen Public Fund is under the control of the Kitchen Public Funds Management Center. Unlike legal social insurance, such as the old and the medical insurance, kitchen public funds are not set aside in the social unification management fund, and are only used for personal housing purposes, so the intensity of law enforcement is relatively weaker than social insurance. In addition, the Kitchen Public Loan Center also has passive supervision activities on the basis of complaint.
If a company does not pay kitchen bills, the employee's remedies are limited. Even if workers apply for arbitration due to kitchen public funds, repairs are denied, and courts do not accept them. Since the inspection team is not included in the inspection team's inspection list, it is impossible to file a complaint with the inspection team. This is because the issue of unpaid kitchen bills is not settled through lawsuits, but is considered to be an issue to be dealt with through the kitchen's public money center in charge of collecting

The Role of the Kitchen Public Deposit Center
The Kitchen Public Funds Center in each province is responsible for the management of the kitchen public funds jointly established by businesses and workers. As an employee, the only remedy is to file a complaint against the company to the management center and request supplemental payment of the kitchen public expense by submitting a labor contract payroll statement. If the Kitchen Public Deposit Center does not move, the accuser may file an administrative suit against the center.
In line with the rise in real estate prices, workers' interest in kitchen public money has increased significantly, raising complaints to the deposit center for unpaid kitchen bills, and some local kitchen public money centers have been stepping up supervision by sending companies fines, notice and reminder letters of compensation payment if complaints are filed and verified.

Meanwhile, as part of its recent "urbanization" policy, the government actively pursues "the settlement of farming and farming industries in cities."
In the meantime, the government has been strengthening its supervision of the company's payment of kitchen bills every day by day. Shanghai, Shenzhen,
Beijing and other cities have promulgated administrative rules for strengthening the management of kitchen public funds or have declared kitchen public funds.
The center has strengthened its supervision function and is actively engaged in the handling of workers' complaints.
The legal risk of unpaid kitchen bills is increasing day by day. So, still the kitchen.
For companies that do not pay public money, kitchen work even from some employees step by step.
It will be necessary to start paying gold.

2. Criteria for the payment of kitchen public funds

Subject to payment
All employees serving in a company will be targeted, and even farmers who spend money abroad will not be discriminated against under the law. However, it should be noted that, in reality, different policies are in place for farmers or for those who have an outside urban household depending on the province. For example, in the case of farmers with severe manpower fluctuations, companies should check the specific payment conditions of the local area at the kitchen public service center in their location, as Beijing and Shanghai are given the option of joining the company membership.
[Bukgyeong, Shanghai] Payment is made to the owners of the estuary and the out-of-the-box city.
Forced by the government, the company is given a choice for those in need of agriculture.

a paid-in rider
1 My monthly wage position for the previous year (total total wage / 12 including bonus, overtime, etc.)
2 Upper and lower limits on the number of days (base) paid for kitchen public funds
ᄋ Upper limit of the flag carrier: Average wage for the previous year in the city x 3 times x 12 percent
ᄋ Lower bound for flag bearer: the minimum wage for the city;
3 When to set and pay the number of new employees in the year
(a) Employees who enter their first job after graduation (no job experience)
From the second month of employment, the company pays kitchen bills and the period of payment is the total wage for the second month.
(b)Employees who have entered the company on a medium-sized loan.
Starting from the day of employment, the kitchen service fee will be paid, and the period of payment will be the total amount of wages in the month of employment.

rate of payment
Typically 5% (the lowest rate in court) to 12% (the highest rate) and the company and its employees pay at the same rate. If a high percentage of payment is reported from the beginning, all employees must sign a written agreement when the reduction adjustment is made later. Therefore, it is necessary to report to the lowest percentage of the area where the kitchen public funds are registered for the first time.

Penalty if kitchen public funds are not paid
If the company does not register the payment of the Kitchen Public Loan, the Kitchen Public Loan Center will press for implementation within the time limit and may impose a fine of 50,000 yuan from 10,000 yuan for executory. In the event that the company does not pay within the time limit or is underpaid, the Kitchen Public Loan Center shall press for due payment and may apply for compulsory execution by the People's Court in the event of non-execution.

Cautions concerning the payment of kitchen public funds
1 Company and employees maintain the same percentage of payments
The payment ratio of the company and its employees must be consistent.
For example, the difference in the rate of payment, such as 10% of employees and 12% of the company, is not recognized.
2 Differentiation payment ratio cannot be applied within the same company
The payment ratio of all employees in the same entity should be the same. For example, payment from an existing employee
The ratio will be 12 percent, and new employees cannot be 10 percent. However, the overall percentage of the workplace is
It is possible to upgrade or downgrade step by step.
3 Payment period can only be adjusted once a year
Most regions are adjusted as of July 1st (based on average wages in the previous year), and the adjustment period is adjusted.
It is valid until June 30 of the following year. Therefore, in the case of new graduates in August of the year,
By the end of June of the following year, the term of payment will be the wages for the month of employment.
4 If an employee does not sign up for a kitchen credit, he or she will sign up for a letter of approval.
Kitchen public funds are legally enforced under the State Council Ordinance, so employees are required to give up their membership.
Even if a confirmation is submitted, it will have no legal effect if an employee is turned back later. Peasant ball,
In the event that foreign expenditure holders do not wish to subscribe to the kitchen public funds on their own, it is not legally valid
In preparation for further investigation by the Center for Kitchen Public Funds, it is recommended that the following consent form be accepted.
do
If an employee requests a separate cash payment as a condition of giving up, and the employee is required to accept the payment as an entity.
In case of a situation, it is required to make up for the public kitchen bills later in the approval form, and to make up the cash.
It shall be accompanied by a provision agreeing to return the amount paid to the Company.

[Approved letter]
After careful consideration, I do not want to pay the kitchen public money. Therefore, I hope the company will not process the kitchen public money for you or deduct the kitchen public expense from your wages. I hereby pledge: I am responsible for all outstanding kitchen bills and I would like to abandon all claims to the company resulting from unpaid kitchen bills.

01 Social insurance

The 5 percent refers to the five major insurances of old-age insurance, medical insurance, unemployment insurance, birth (birth) insurance and fantasy (industrial) insurance. The 5險1 gold was added to the five major insurances plus the public kitchen allowance. China's five major social insurance programs are legal information tests, which are enforced by national laws, as is Korea's. The corporate burden ratio of China's top five insurance plus one kitchen public funds is over 40 percent of wages, which is a significant business pressure factor for companies.

1. Standards for social insurance

Social insurance premium burden ratio
Social insurance premiums are paid separately by users and workers, and the entity has a payment obligation for all five major insurance policies, but the worker has a payment obligation for the remaining three, excluding birth and fantasy insurance. There are common guidelines set in China, but local governments are exercising their discretion in line with the economic conditions of the region, setting specific payment standards.

Standard for payment of social insurance premium

Payment period (基数=base) × payment ratio

1 Rate of payment: Social insurance coverage ratio varies from region to region, so the level of economic income varies.
They allow for adjustment, which varies somewhat depending on region and year of payment.
2 Number of days paid: The standard is to divide the total annual wage of an employee by 12 for the previous year (January-December), but the upper limit becomes the lower limit when the "top limit" is lower than the "lower limit."
The upper and lower limits vary somewhat depending on regional policy, but most regions, including Beijing and Shanghai, set upper and lower limits according to the following rules.
ᄋ Upper limit: Average wage for the previous year in the region x 3 times
ᄋ Lower bound: Average monthly wage for the previous year in the region x 60%

Adjustment of Social Insurance Periods
Social insurance term (基数=Base) is established once a year in most regions. Each city has a period of readjustment and declaration of the social insurance term during the first half of the year. At that time, each employee decides the social insurance term and obtains his/her signature and reports it to the social insurance agency as the social insurance payment period of the year. Once the payment period is confirmed, the social insurance premium shall be calculated and paid on a fixed monthly basis based on the base amount for one year. Even if the salary changes during the year due to diarrhea, higher wages, and promotion, the number of people who have filed a fixed report cannot be changed.
On the other hand, some cities, such as Shenzhen and the Soju Industrial Park, are exceptionally subject to changes in the number of social insurance payments each month. In other words, social insurance premiums are calculated and paid every month based on the total salary of the previous month.

the principle of reporting by social insurance jockey
The social insurance term will be the sum of each employee's total income divided by 12 over the previous 12 months. Horsemen include pre-tax wages, various allowances and various subsidies (work allowance, meal subsidy, telecommunications allowance, etc.) and extra work expenses. However, items that are required to be paid by separate ordinances, such as high-temperature allowances in summer, heating allowances in winter, child-bearing expenses, and sanitary expenses, do not need to be included in the calculation of flag numbers.
In most areas, the term of payment for social insurance is set at the upper and lower limits of 300% of the previous year’s social average wage in the city (40% lower, lower minimum wage, etc.).

[Number of employees who entered the year]
The first month's wages will be the jockey for the year. The new employees' term for the year is...
In case the total amount of salary is specified in the labor contract, the full salary for the month of employment (actual work)
It's not based on the number of days, it's based on the amount paid for one month's work.
Report.

2. Risk of illegal payment of social insurance

In China's local corporation's social insurance premium filing, there are many cases in which the company reports less of the social insurance coverage standard, in addition to the company's cost-reduction and the relief of the employee's personal burden, i.e., in a friendly and well-to-do manner. However, it is important to note that the Social Insurance Act, which significantly strengthened supervision and penalties for unpaid or insufficient payments, went into effect in 2011, thereby increasing the risk.
It should be noted that if an employee is subject to an investigation by the social insurance agency at some point in the future, he or she may be subject to fines and fines for past deficiencies because it benefits from the immediate relief of his or her own personal burden.
In addition, as the young population is shrinking and the population ages, the spending growth rate of the pension fund has been far outpacing the income growth rate, with each province recently greatly strengthening the supervision of corporate social insurance payments. There is a need for more attention from businesses to the normal payment of social insurance.

(1) Risk of unpaid social insurance premiums and insufficient payments

1 Risk of supplemental payments due to crackdown by social insurance organizations
The Social Insurance Organization selects a certain percentage of businesses each year in the material city, investigates the social insurance payment situation, takes supplementary payment measures under the Social Insurance Act, and other risks that are detected upon complaint from employees exist.
In the event that an entity is caught short-payment of social insurance premiums, the social insurance agency shall order supplemental payments and also collect 0.05% (annual interest of 18.25%=0.05 days) per day from the date of non-payment. If the payment is not made after the due date, a fine of 1-3 times the amount outstanding (Social Insurance Act 86).
2 Risk of conflict with employees at retirement
It is highly likely that the company will ask the management to pay back the past portion, since more employees who are registered here and close to the legal retirement age need to be added to receive more pension after retirement. In this case, the supplemental payments are based on the current level of wages and the entity is required to pay up to the amount of overdue payments. In the case of foreign employees, especially foreign companies, the company has saved as much of the company's social insurance premium in the past, so there is a possibility that it will ask for cash compensation from the company and press charges against it if it does not comply.
3 Reasons for unpaid social insurance, risk of employee resignation and economic compensation claim
If the entity does not pay social insurance, the employee may at any time terminate the labour contract and demand payment of the economic compensation (Article 38 of the Labor Contract Act). It is difficult for the company to dismiss any breach of discipline. This is because the employee can select first, and then file a labor arbitration request for resignation and economic compensation.
4 In the event of a fantasy accident, there is a risk of additional compensation for the Mikabun.
If a fantasy accident occurs and is recognized as a fantasy, the compensation items of the fantasy insurance fund will be paid based on the number of people who pay social insurance. For example, if you have paid social insurance based on a wage of 5,000 won and a minimum payment period of 2,000 won, the Fantasy Insurance Fund will reimburse you based on a fantasy insurance ordinance standard based on 2,000 won, in which case the employee affected by the accident will ask the company to compensate you for the difference. Furthermore, in the event of a fantasy accident in the absence of social insurance, the company should take over all the expenses of the Science and Technology Insurance Fund and pay full compensation on the basis of the policy.
5 Risk of compensation by the company in the event of serious illness of employees
If medical expenses are incurred due to a severe disease outbreak, the medical insurance should cover the cost of the hospital.
The company is liable for compensation for the treatment costs. In fact, a few years ago, when an employee contracted leukemia without social insurance at a Korean company, the company paid nearly 200,000 dollars in settlement money to end the labor relationship.

(2) The legal effect of the social insurance waiver document

Labor-management agreements or waiver agreements for avoiding social insurance shall be fundamentally invalid and shall be legally liable for retroactive payments to the three major insurances of nursing, unemployment insurance and medical insurance (excluding public and child insurance, which are retroactively excluded) upon detection by the social insurance organization or based on employee complaint and employment start date.

[working-level measures]

If a person is forced to hire a public figure from a foreign country who is highly flexible in manpower and is reluctant to buy social insurance, he or she must receive a "give-up letter" at the time of joining the company.

1 Requesting the company to give up social insurance under the circumstances of the company, confirmation of signature is required by the company
I'll take it
[Approval] For *** the employee shall demand that the company not pay social insurance, and will not terminate the labor contract at a later date, citing the reasons for the company's unpaid social insurance, and all results shall be borne by him.
因为**** 社,,,自 不
2 When a certain amount of social insurance subsidy is included in the salary (mainly outside the country)
Workers of origin), pay a separate item in the wage statement, and insert the following clause in the approval form. In this case, the government cannot easily bring up the demand for supplemental social insurance payments due to the pressure to return the social insurance subsidy.
[Approval] If a worker asks for a supplementary payment, all social insurance subsidies paid shall be returned accordingly. 如劳动,社
3 The company needs to prepare for unexpected accidents such as workers' illnesses and injuries, and commercial insurance for social insurance defaulters.