人力成本误区的剖析（Analysis of human cost mistakes）.docVIP

人力成本误区的剖析（Analysis of human cost mistakes） A good understanding of human cost is helpful for enterprises to make correct decisions in terms of the choice of supply mode of human resources, the retention of key personnel and the design of staff compensation. At present, enterprises in the understanding of human cost generally exist some misunderstanding, the author of this analysis. Mistake 1: labor cost = total salary or salary The human cost of an enterprise is often mistaken for wages. In fact, the labor cost refers to the sum of all direct and indirect expenses paid by the enterprise during the period of production, operation and labor service. Since wages are not labor costs, is the total amount of wages, including benefits, is the cost of manpower? The answer was No. According to the document No. 261 issued by the former Ministry of labor in 1997, the labor cost includes total wages, social insurance, welfare, education, labor and social security, housing and other labor costs. In order to provide a clear understanding of human costs, we use two examples to look at the differences between human costs and employee salaries in the eyes of an enterprise. Case 1: a company employs an engineer, the annual budget manpower cost is 100 thousand, the monthly salary is about how much, how much is the disposable income of employees after tax? If the annual total cost is 100 thousand, the monthly cost is 8333.33 yuan. Then how much should the employee pay for his monthly salary? A monthly salary of X, the company need to pay the provident fund is 6% (the other 6% employees pay), companies should bear the cost of social security payments for 30% (about 12% individual employees to take part in), the company shall bear 1% of the disabled security fund, then we obtain the following equation: X+X*6%+X*30%X*1% = 8333.33 X=6082.72 ($) Monthly salary minus the social security portion (12%) and individual share of the provident fund (6%), and the rest is taxable wages. In this case