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3. Major rules for wage payment

Payment in money (principle of currency payment)
Wages shall be paid in the legal currency of the people's currency (Article 5 of the Immunity Settlement Regulations). Wages should be paid in money, and it is illegal to pay wages instead of their own products, for example, for bad management.

Payment on a fixed date (principle of payment on a fixed date)
1 Payment principle once a month
The entity shall pay wages at least once a month (Article 7 of the Immunity Regulations). Because the maximum payment cycle of wages is "months," for example, paying once every two months is in violation of the wage payment rules.
2 Payment on a fixed date
Whether at the end of the month or at the beginning of the month, the pay date needs to be clearly agreed. In addition, once the payment date has been agreed, the entity needs to pay the wages on the agreed date and, if the date is a holiday, the payment will be made on the previous date. Generally, Chinese companies are paying their former wages around the beginning and the middle of the next month.
3 In case a delay in the due date is recognized
Wages must be paid in full. However, if a private company occurs, such as a bad management, or if it obtains consent from the public association or workers, the payment can be delayed for up to one month. Without consent, the city of delayed wages may, in accordance with Article 38 of the Labor Contract Act, terminate the contract for unfair labor practices and request the company to pay economic compensation.

Full payment (principle of full payment)
Companies should pay full wages to employees, but they can deduct the following items.
ᄋ Personal income tax paid by employees
ᄋ Social insurance premium paid by employees, kitchen public money
ᄋ damages to a company
ᄋ Subsidies that must be deducted under the direction of the court

In the case of damages, the monthly deduction amount shall not exceed 20 percent of the employee's monthly salary and the wages after the deduction shall not be lower than the minimum wage standard in the area (Article 16 of the provisional wage provision).
For example, if a worker breaks an entity’s facilities, the entity may deduct damages from employee wages, but the monthly deduction should not exceed 20 per cent of the employee’s wages.
[Example] If the monthly salary of an employee who is required to pay a total of 6,000元 to an enterprise is 10,000元, the monthly salary deduction is allowed up to 2,000元 per month, and the deduction shall be made in three installments.

the delivery of a wage statement
Wage payment methods are possible, whether cash or bank transfer, but the payment of wages is mandatory for employees and a written record of the wage amount, time of payment, and the recipient's confirmation is kept for two years (Article 6 of the Contingency Regulations). the preparation of a wage table

Preservation is very important because it provides important evidence in the event of wage-related disputes. In the event of a wage-related lawsuit, the company shall submit its wage payment records, and under the Arbitration for Labor Dispute Act, it may face adverse litigation consequences.

4. Major points of wage management

(1) the payment of 임금 of the previous king

China's labor law stipulates that the payment cycle must not exceed "one month" and imposes only a monthly payment obligation, and there is no stipulation that wages for the month be paid in the month. Currently, many Chinese companies are paying the wages of their delivery by the beginning and the middle of the month, and some businesses are paying by the end of the month.
The reason is that 1 because many adopt a variable wage system, or performance-based pay system every month, which takes considerable time to keep records of delivery, tallying high performance figures, and settling wages, and a two-month suspension of wages is necessary to control workers’ absent-worker positions and prevent non-payment of company supplies and non-payment of handover.

[Example of Payment Regulations]
The wage payment date is designated in a regular cycle, not fixed dates. For example, from the 5th of every month,
Delivery wages are paid in a period of up to 10 days. Optionally, pay for delivery up to 10 days prior to each month

(2) Response to delayed wage payment

Wages should be paid in full on the appointed day. However, if a private company occurs, such as a bad management, or if it receives consent from the public association or workers, it can be delayed for up to one month. Without consent, a worker may, in accordance with Article 38 of the Labor Contract Act, notify one-sidedly of the cancellation of the contract due to unfair labor practices and request the company to pay economic compensation. Therefore, in the event that wages are delayed due to unavoidable circumstances, the evidence must be preserved in any form after consultation with the employees.

[Case] Labor litigation over payment of deferred wages

Five people, including Yang, are employees of an advertising company in Shanghai. 年8 2008 2008, they submitted a contract to the company in July to cancel the labor contract unilaterally, and applied for labor arbitration to claim economic compensation. At the Labor Arbitration Board, the company has already submitted evidence that it issued a notice to the company's entire staff of 8月10 days, saying, "The company had a civil lawsuit, causing a temporary freeze in company accounts, which would pay employees July wages between 8月20 and 8月28. However, five people, including Yang, admitted that there was such a notice, but insisted that it had nothing to do with the plan.
(Decision on Labor Arbitration)
The company issued a notice to the effect that it would be delayed for about one month due to the reason for the freeze in funds following the lawsuit. The worker pointed out that the company should show reasonable tolerance for the timely payment of temporary wages caused by management difficulties, and that "no delay payment" did not mean the same as "time payment".
Although the company failed to pay wages for July in a timely manner, the company rejected the workers' claims, saying it made utmost efforts to pay wages to the workers.

(3) Handing out wage statement

In general, an entity entrusts wages to a bank in the form of a wage card to pay wages by proxy. The bank's proof of payment is proof that the company paid wages. However, because the bank’s wage transfer evidence only shows the total amount of wages and does not show the composition of wages (basic pay + overtime expenses, etc.), in the event of a labor dispute over pay remuneration, such as overtime costs, an enterprise may face an unproven situation. Therefore, it is necessary for an entity to produce a detailed wage statement and, if cumbersome, obtain an employee’s confirmation and signature.
If it is difficult to get a written wage statement because of the large number of employees, there is also an e-mail delivery method. However, in the event of a labor lawsuit, if the employee denies receiving an e-mail or two, if the contents are denied, electronic data is easy to organize, unless notarized, and without other supporting evidence, it is difficult to adopt it as a basis in court. Thus, although primitive, receiving a written and printed wage statement confirmation is also a sure way to ensure that it is legal.

Wage Table and Wage Statement
The wage table is a table of the wage composition, amount and payment status of the entire employee.
Most companies keep wages a secret, so the payrolls are only used by the HR department for aggregation purposes. Based on the wage table, the wage statement for each employee is printed, and the wage statement records the wage composition, amount, and payment status of the individual, and the signature confirmation by employee is obtained, so the confidentiality of the wage information can be maintained.

(4) Designing wage specifications

Wage statements are the most likely documents to be submitted in the event of a labor action, and can be a useful means to protect the interests of enterprises in the event of a labor dispute if they are well designed to account for various risks in advance.

1 Risk management for overtime expenses
If the employee claims that he or she has failed to receive the overtime fee in the wage statement, instead of making the overtime pay item separately, the company will find it difficult to prove the fact that the overtime payment was made. Therefore, the wage statement must include items for overtime expenses separately, and the items for overtime work must be reconciled to one weekday overtime charge, two weekend overtime fees, three legal holidays, and the employee must be able to verify their signatures to prevent malicious overtime charges from being retroactive.
Currently, the rate of overtime surcharge is unified in China, but the number of overtime expenses varies according to local wage regulations for each province. Some localities (Gwangdongseong) require that only basic wages can be paid as non-regular overtime, and some localities are based on fixed monthly wages under normal working conditions, including basic wages. The question is what items of wages should be used as the basis for calculating overtime.
In general, many companies agree that the basic wage on labor contracts should be paid for overtime. No matter how the local overtime calculation unit is agreed upon, if the basic wage is promised as a calculator (other than the province that defines the total wage, such as Shandong Province, as the number of overtime pay), and if an item of overtime cost is made on the wage statement, the difference in the worst-case scenario of losing the case will be paid only. In this case, it is also effective to specify the number of overtime pay calculators in the category of overtime expenses and obtain an employee's confirmation and signature on the wage statement every month.

Absenteeism and tardiness record and wage statement
The most authoritative evidence to confirm the existence of overtime work is the absenteeism and tardiness record. If the entity fails to submit the absenteeism and tardiness records in the event of a dispute over overtime, the entity is likely to lose. Because it is the entity’s responsibility to manage and preserve the absenteeism and tardiness records, the entity will be held responsible for the unproven nature of the absenteeism and tardiness records.
The absenteeism and tardiness record sheet is required to receive a confirmation signature from the employee before monthly wage payment. However, in the case that it is difficult to obtain an employee's signature in the absenteeism and tardiness record book for various reasons, such as division of business and dispatch of work to other areas, the employee identification should be clearly indicated in the wage statement by referring to the specific absenteeism and tardiness record figures ( absenteeism, request, sick leave, overtime, etc.).

2 Securing evidence of infraction of discipline
In case of violation of discipline, the employee often refuses to sign even if he sends a warning. In this case, it is hard to be recognized if a company notice board is posted or if a human resources officer or boss signs and specifies the situation in a warning letter as a witness, he or she actually goes to court. To prepare for this situation, a good method is to make a "failure violation" item on the wage statement separately, specify the fine or the amount of the wage deduction for the month, and briefly state the facts of the violation in the complaint.
For disciplinary measures not to be penalized, non-exercise and breach of discipline.