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14. Whether overtime pay should be included in labor pension contribution wages? How about the year-end bonuses and special payment for 3 Festivals?

  1. Overtime pay is the compensation obtained from work so it belongs to wage and should be included in the monthly contribution wage for reporting.
     
  2. Year-end bonuses and special payment for 3 Festivals are not regular benefits so it should not be included in the monthly contribution wage for reporting.
     
Last Update:2019-08-06
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