薪酬福利政策

COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 1 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 1.01 Fields of Application 适 适适 适 用 用用 用 范 范范 范 围 围围 围 All permanent staff 公司全体正式员工 1.02 Compensation 薪资 薪资薪资 薪资 1.02.01 Compensation Structure 薪资结构 薪资结构薪资结构 薪资结构 The compensation of permanent staff consists of : 1) Base Salary; 2) Allowance: Includes summer hot allowance and shift allowance; 3) Overtime Payment: For certain specific position only; 4) Variable Bonus: refers to the monthly performance bonus for some staff in Sales & Nutrition Department; 5) Annual Bonus. 公司正式员工的薪资由以下几部分构成： 1) 基本工资 基本工资基本工资 基本工资； 2) 津贴 津贴津贴 津贴：包括夏季高温津贴和翻班员工的翻班津贴； 3) 加班 加班加班 加班费 费费 费； 4) 浮动奖金 浮动奖金浮动奖金 浮动奖金：指销售部门和营养部门部分员工的月、季绩效考核奖金； 5) 年终奖 年终奖年终奖 年终奖。 Employees’ working experiences, capability and current market position data should be taken into consideration when the starting salary is set-up. 员工起薪应根据员工本人经验、能力及市场薪资水平确定。 1.02.02 Salary Payment Date 发薪日期 发薪日期发薪日期 发薪日期 Salary Payment Date is the last working day every month. 公司每月的发薪日为每月的最后一个工作日 最后一个工作日最后一个工作日 最后一个工作日。 The annual bonus will be paid in January or March every year. The payment time for non-manager staff is the payday in every January; the payment time for manager level or above staff is the payday in every March. COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 2 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 年终奖发放时间为每年的 1月或 3月。其中，非经理级的员工年终奖发放日期为 每年 1月的发薪日；经理级及以上的员工年终奖发放日期为每年 3月的发薪日。 For employee who does not serve for one year, his/her annual bonus should be calculated and issued by the following means: 1) Current year new-hire employee’s annual bonus is pro rata calculated according to his/her actual service month; 2) Employee whose join date is or after Dec. 15th of current year is not eligible for current year annual bonus; 3) For the employee who applies 2-week-or-above non-annual leaves during current year, his/her current year annual bonus will be pro rata calculated according to his/her actual service day. 对于当年服务不满整年的员工，应按下列方式发放年终奖： 1）当年新入职的员工，应根据员工当年实际服务月数按比例计算年终奖； 2）当年 12月 15日(包括 15日)之后入职的员工不予发放当年年终奖； 3）当年申请非年假假期超过 2周的员工，将根据该员工当年实际服务天数按比例 计算年终奖。 Salary Review 薪资调整 Staff salary will be reviewed annually according to company performance, personal performance, staff salary level comparing with market and CPI. The new salary after review will be effective from February each year. 每年公司根据公司效益，员工个人业绩情况，员工本人工资与市场工资水平的比 较情况与市场通货膨胀情况对员工工资进行调整。调整后的新工资于每年 2月份 生效。 For employee who does not serve for one year, his/her salary increase % should be calculated by the following means: 1) Employee whose join date is or after October 1st of current year, is not eligible for year-end salary adjustment; 2) For current year new-hire employee, the salary adjustment % figure is pro rata calculated by taking employee’s current year actual service month into consideration; 3) For the employee who applies 2-week-or-above non-annual leaves during current year, his/her salary adjustment % will be pro rata calculated according to his/her actual service day. 对于当年服务不满整年的员工，应按下列方式确定调薪比例： 1）当年 10月 1日（包括 1日）之后入职的员工，将不参加年终调薪； COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 3 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 2）当年新入职的员工，调薪比例将考虑员工当年实际服务月数进行计算； 3）当年申请非年假假期超过 2周的员工，调薪比例将根据该员工当年实际服务天 数按比例计算。 1.02.03 Salary Calculation Period 计薪时段 计薪时段计薪时段 计薪时段 Salary paid on the last working day every month is the whole current month’s salary, For instance, salary paid on September 30th, 2002 is for whole month from September 1st, 2002 to September 30th, 2002. 每月的最后一个工作日所发的薪资为当月全月的工资，例如 2002 年 9 月 30 日发放的工资是从 2002 年 9 月 1 日至 2002 年 9 月 30 日期间的工 资。 In which: 1) Overtime payment and Shift Allowance for operations staff under ‘fixed working hours’ are calculated on the basis of Overtime hours & shift times which happened from 26th of the month before last to 25th of last month , that’s to say the overtime payment & shift allowance in current monthly salary are paid for last month; 2) Overtime payment for non-Operations staff under ‘Fixed Working Hours’ is calculated on the basis of overtime hours which happened from 1st to 31st of last month, that’s to say overtime payment in current monthly salary is paid for last month; 3) Overtime payment for staff under ‘Synthesized Working Hours’ is calculated on the basis of overtime hours which happened in last quarter and paid in 1st month of next quarter. Shift allowance payment is calculated on the basis of shift times which happened from 26th of the month before last to 25th of last month, that’s to say the shift allowance payment in current monthly salary are paid for last month; 4) Variable Bonus is calculated on the base of part staff’s working performance for last whole month in Sales & Nutrition department, that’s to say variable bonus in current monthly salary is paid for last month; Due to lagging of bonus evaluation and calculation, the first month’s bonus of new staff will be paid on the second month’s payday. Last month bonus of departure staff will be paid on the second month’s payday after the staff leaving company. 5) All the other salary items except 2 items mentioned above are calculated on the base of current whole month. 其中： COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 4 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 1) 对生产部实行定时工作制的员工，每月底发放的加班费和翻班津贴以 上上月 26 日至上月 25 日的实际加班时间和翻班次数为计算依据，即 发上月加班费和翻班津贴； 2) 对非生产部实行定时工作制的员工，每月底发放的加班费以上月 1 日 至上月 31 日的实际加班时间为计算依据，即发上月加班费； 3) 对实行综合计算工时工作制的员工，每季第一个月发放上季的加班 费。翻班津贴的发放则以上上月 26 日至上月 25 日的实际翻班次数为 计算依据，即发上月翻班津贴； 4) 浮动奖金以销售部门和营养部门部分员工上个月的工作绩效作为考核 依据，所以浮动奖金是发上月全月的浮动奖金。由于奖金评估计算的 滞后性，新员工入职后第 1 个月的月浮动奖金于入职后第 2 个月发薪 日发放。离职员工最后一个月的奖金在离职后第 2 个月予以发放。 5) 除以上 2 项外的所有薪资项目均以发薪当月为计算依据，即发当月工 资。 1.02.04 Departure Salary 离职工资 离职工资离职工资 离职工资 Departure staff’s last month salary payment will be paid on the salary pay date of the month when the departure procedure has been properly finished. 若员工即将离职，员工离职当月的工资将在办好离职交接手续后，于办理好离职 手续当月的发薪日发放。 The annual leave balance of departure staff should be used up before last working day. Supervisor & Manager should ensure the annual leave balance of departure staff to be effectively managed and to be used up before last working day. 员工离职时，应在最后工作日前使用完本年相应月数的年假。主管、经理 应对离职员工的未使用年假进行有效的管理，确保其能够在最后工作日前 使用完所有剩余年假。 Resigned staff whose last working day is before Dec. 31st of a year will not be entitled Annual Bonus of that year. 于当年 12 月 31 日之前自动辞职的员工不享受年终奖。 1.02.05 Salary Deduction 工资扣款 工资扣款工资扣款 工资扣款 COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 5 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 If staff wants to deduct training bond or lost lap top compensation, the staff should fill the “Salary Deduction Application” and submit to HR. HR will deduct accordingly after tax. 若员工因偿还培训费、遗失电脑等原因需要以工资偿还的，需填写《工资扣款申 请表》提交人力资源部。人力资源部将根据申请表中的金额在税后工资中予以相 应抵扣。 1.02.06 Patent Bonus 专利奖金 专利奖金专利奖金 专利奖金 Dumex owns full access and property to those invention/design created either by taking the resource of company information and equipment or simply take place during working hours when the staff is contracted with company. Dumex has full authority to apply patent in name of the company, while bonus should be given to the inventor/designer according to the terms of China National Patent Law: 员工在合同期内利用其所属公司资料、设备或在工作时间内的发明创造， 其使用权和所有权归其所属公司所有，公司有权以公司的名义申请专利， 但对员工作为发明人或者设计人进行适当奖励。奖励金额根据专利法规 定： 1) Bonus for one patent of invention is RMB3,000； 2) Bonus for one utility model patent or design patent is RMB1,000； 3) Individual Income Tax should be charged when the patent bonus is received, company should deduct the tax according to National Tax Regulation before the payment. 1) 一项发明专利的奖金为 3000 元； 2) 一项实用新型专利或者外观设计专利的奖金为 1000 元； 3) 根据国家税法规定，专利奖金应缴纳个人所得税，此部分个税将由公 司统一进行代扣代缴。 1.03 Social Benefits 社会福利 社会福利社会福利 社会福利 1.03.01 Type of Benefits 福利种类 福利种类福利种类 福利种类 Currently DUMEX CHINA provides all staff with social benefits set by local government’s regulation. 目前全体员工均享有当地政府规定的社会保险福利。 COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 6 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 The social benefits payment location is mainly decided on the basis of staff working location. If the social benefits cannot be paid in working location due to registered residence, the payment location could be staff registered residence location. If DUMEX CHINA cannot pay social benefits in either working location or registered residence location due to local staff number’s limited, DUMEX CHINA will designate the capital city in the province of working location as the benefits payment location. 社会保险福利的缴纳地主要以员工工作所在地为准。若因户口原因无法在 工作所在地缴纳的，则缴纳地为员工户口所在地。若因当地员工人数过少 等原因公司无法在员工工作所在地或户口所在地缴纳的，则公司将安排为 员工缴纳在工作所在地所属省的省会城市。 1.03.02 Benefits Base & Rate Set 福利基数及比例的确定 福利基数及比例的确定福利基数及比例的确定 福利基数及比例的确定 The benefits base is actual monthly average salary of last year. In case the salary higher than the benefits ceiling, benefits base will be ceiling data provided by local government. 福利基数以员工上年实际月平均工资为准，若超过封顶数，则以当地政府 公布的封顶数为准。 The benefits percentage is based on the relevant policies issued by local government. 福利比例的确定均以符合当地政府的相关规定与文件为 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 。 1.03.03 Benefits Payment 福利费用的缴纳 福利费用的缴纳福利费用的缴纳 福利费用的缴纳 The personal part of benefits will be deducted from monthly salary and will be paid to certain Social Insurance Institute & CRF Management Center with the company part. 员工个人缴纳的福利费用由公司统一在员工当月工资中代为扣除，并与公 司缴纳部分一起在规定期限内交至规定的养老保险机构和公积金管理中 心。 1.03.04 Benefits Payment for New Hired Staff 新进员工的福利缴交 新进员工的福利缴交新进员工的福利缴交 新进员工的福利缴交 1) DUMEX CHINA will pay benefits from the coming month if the new staff’s hire date is before 15th (incl. 15th ) every month; COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 7 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 DUMEX CHINA will pay the benefits from next month if the new staff’s hire date is after 15th (excl. 15th) every month. 入职日期在每月 15 日之前(包括 15 日)的新进员工，公司将为其缴 交当月福利； 入职日期在每月 15 日之后(不包括 15 日)的新进员工，为避免重复 缴纳，公司将从下月起为其缴交福 利。 2) DUMEX CHINA will start to pay benefits for new hired staff only after all the benefits transferring procedure been cleared and confirmed by HR. At the same time DUMEX CHINA will pay the benefits from staff’s hiring and the personal part will be deducted from his/her salary. 新进员工办理完所有福利的转移手续，并由人力资源部确认相关帐 户的转移、进户全部完成后，公司将开始为其缴交福利，并同时为 其补交从其入职起所应补缴的福利费用，其中个人部分公司将从员 工工资中代为扣除。 1.04 Individual Income Tax 个人所得税 个人所得税个人所得税 个人所得税 1.04.01 Place of Tax Filing 纳税地 纳税地纳税地 纳税地 All employees’ individual income tax is filing in company registration place, Shanghai. 所有员工的个人所得税均在公司注册所在地（上海）申报。 1.04.02 Annual Individual Income Tax Self Declaration (annual income reaches or exceeds RMB120,000) 年度收入 年度收入年度收入 年度收入达到或 达到或达到或 达到或超过 超过超过 超过 12万的 万的万的 万的纳税人自行申报工作 纳税人自行申报工作纳税人自行申报工作 纳税人自行申报工作 According to PRC Individual Income Tax Law, those whose annul income reach or exceed RMB120,000 need to declare his/her own annual individual income tax during January to March every year. Employee needs to finish filling up the declaration documents and complete the tax reporting upon receipt of the related notice from HR. 根据《中华人民共和国个人所得税法》，年收入所得达到或超过 12 万元人民币的 个人，需在每年 1－3月自行进行年度个人所得税申报。 员工需根据人力资源部发出的相关 12 万纳税申报通知及时完成表格填写与申报工 作。 COMPANY POLICY 公司政策公司政策公司政策公司政策 Subject: Compensation & Benefits Policy 薪资和福利政策 薪资和福利政策薪资和福利政策 薪资和福利政策 Policy No.: C 11.00 Page 8 of 8 Drafted by 起草: Human Resources 人力资源部 Approved by 批准: GM 总经理 Endorsed by 认可: Trade Union 工会 Valid from 生效: Feb 1st 2003 Version 版本: 11 Revised on 修改: 28th July 2010 1.04.03 Extra Housing Fund Individual Income Tax Filing 住房公积金超额缴纳部分 住房公积金超额缴纳部分住房公积金超额缴纳部分 住房公积金超额缴纳部分的 的的 的个人所得税 个人所得税个人所得税 个人所得税 According to PRC Individual Income Tax Law regarding to social benefit and Housing Fund, the monthly extra Housing Fund fee including both company and individual part, which exceeds 24% of 3 times local social average salary, is not tax-deductible and should be added to current month taxable salary, being charged individual income tax. For this part of tax, company will do the tax filing for employees. 根据《财政部国家税务总局关于基本养老保险费、基本医疗保险费、失业保险 费、住房公积金有关个人所得税政策的通知》（财税[2006]10 号），对于个人及 公司缴纳的住房公积金数额总额超过当地社平工资 3 倍的 24%部分，应将超过部 分并入当月应纳税所得征缴个人所得税，此部分税款将由公司统一进行代扣代 缴。