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25. Whether should the night shift snacks money and food allowance be included in labor pension’ monthly contribution wage reporting?

If the night shift snacks money issued by a business unit is based the employer’s sympathy toward night shift workers’ hard work and giving the money for the workers to buy snacks, and if the food allowance is issued as the meal expenses for the workers who missed their meal and it is also a gift with some kind of encouragement to the workers, those kind of pay do not belong to wage so they are not included in the report for monthly contribution wage. But the shift allowance and nigh shift allowance issued by business units are payments with wage characteristics even though they are issued under the name of “night shift snacks money” or “food allowance”. The main characteristics of these payments still belong to wage so they still need to be included in the report for monthly contribution wage. If the collectible unit has doubts regarding to whether its “night shift snacks money” and “food allowance” belong to wages, please contact the local labor administrative authority directly for identification.

Last Update:2019-08-06
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