如何从企业人工成本认识拨缴工会经费

• 作 者: 陈传明
• 机 构: 四川省自贡硬质合金有限责任公司工会,
• 出 处: 中国工会财会
• 发表日期: 2014年12期
• 关键词: 企业人工成本 工资总额 劳动保护费用 人工成本 社会保险费用 职工教育经费 职工薪酬 福利费用 职工工资 企业会计

一、工会经费是企业人工成本中不可分割的重要组成部分人工成本是企业使用劳动者所产生的一切费用的总和,包括:职工工资、社会保险费用、职工福利费用、职工教育经费、劳动保护费用、职工住房费用和其他人工成本支出。企业会计准则——应用准则第九号职工薪酬已对此做出了明确解释和界定。其中职工教育费按工资总额的1.5%计提和使用,属人工成本组成项目;而工会经费同样按工资总额的2%计拨,理所当然

First, the union funds are an integral part of the enterprise labor costs Labor costs are the sum of all the expenses incurred by enterprises using the workers, including the wages of employees, social insurance expenses, employee welfare expenses, employee education expenses, labor protection expenses , Staff housing costs and other labor costs. Accounting Standards for Business Enterprises - No. 9 Employee Compensation Guidelines have been clearly explained and defined. Among them, the staff education fee is accrued and used according to 1.5% of the total salary, which is a part of the labor cost; while the union funds are similarly allocated according to 2% of the total salary, for granted