Legal analysis: The VAT invoice rate for catering expenses is 6%. Small-scale taxpayers who provide catering services for 12 consecutive months with sales of less than 5 million yuan are subject to a 3% VAT rate; General taxpayers who provide catering services for 12 consecutive months with sales of 5 million yuan (including 5 million yuan) are subject to the VAT rate of 6%.

legal basis: article 31 of the labor contract law, the employing unit shall pay the laborer labor remuneration in full and on time in accordance with the labor contract and state regulations.

if the employer is in arrears or fails to pay the labor remuneration in full, the employee may apply to the local people's court for a payment order according to law, and the people's court shall issue a payment order according to law.