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MANUFACTURING EMPLOYMENT AND COMPENSATION IN CHINA - page 93 / 106

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Exhibit 1. Components of Chinese urban earnings statistics

The statistical concept of wage (gongzi) or earnings for on-post urban “staff and workers” includes the following components, whether the employees receive the earnings or benefits in money or in kind and whether the earnings or benefits are or are not taxable items:

Monthly or annual salary income (including base earnings and additions based on

position, seniority, wage scale, and so on) Earnings during on-the-job training, probationary period Employee income paid on an irregular basis Hourly payment for work performed Piecework payment for work performed Bonus payments Incentive, performance-based payments Overtime pay Hardship, danger pay All kinds of subsidies in cash or in kind Festival, holiday subsidy Travel money, food allowance while traveling Transport subsidy (car or shuttle bus provided, cash for bus or taxi, and so on) Personal services such as baths, haircuts Books, newspapers, magazines provided for employees Meals provided, food allowance Housing subsidy (dormitory provided, or directly subsidized rent or purchase of housing) Individual income tax deducted from earnings and paid directly by enterprise to

government Social insurance funds (pension, medical, unemployment insurance funds, and housing

purchase fund) deducted from the employee’s wage and paid by the work unit to government on behalf of the employee Money for rent and utilities (electricity, water) Money given for fixed line or mobile phone Clothing subsidy Subsidy compensating workers for lack of vacation time Earnings during approved leaves of absence, pay for time not worked (regular vacation,

compassionate leave, to visit relatives, family-planning operation, national or societal duty, study leave, leave due to sickness or injury) Anything that has the nature or spirit of labor earnings, even if it is not spelled out in the

regulations

SOURCE: Laodong gongzi; tongji taizhang [Labor wages; statistical accounts] (Beijing, Beijing Municipality Statistical Bureau, 2004), pp. 2-1 to 2-5.

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