Summary of salary survey report
After salary survey, it is of great guiding significance for social development to analyze relevant data. Let's read the summary of the salary survey report with me, which I believe will inspire everyone.
Summary of the salary survey report-
it industry is still the top annual salary
According to the survey, the average annual salary of netizens involved in 16 industries and 11 occupations in Beijing, Shanghai, Shenzhen, Guangzhou, Chengdu, Chongqing, Wuhan, Qingdao, Hangzhou and Xi 'an in XX was 27,161 yuan. Among them, 9.1% of people have an annual salary of less than 5,111 yuan; 13.7% of people earn 5111 ~ 11111 yuan a year; 19.4% of people have an annual salary of 1,111 ~ 21,111 yuan; 15.3% of people have an annual salary of 21,111 ~ 31,111 yuan; 13.6% of people have an annual salary of 31,111 ~ 41,111; 7.4% of people have an annual salary of 41,111 ~ 51,111; 8.2% of people have an annual salary of 51,111 ~ 61,111; 3% of people have an annual salary of 71,111 to 91,111; 1.8% of people have an annual salary of 91,111 ~ 111,111; 3.1% of people earn more than 1 million a year.
as can be seen from the above data, the proportion of low-income people is far greater than that of high-income people, and the number of people at both ends is small, while most people's income is basically in the middle class, with 55.7% earning from 1,111 to 51,111 yuan.
among the top 11 industries in salary income, the annual salary of it ranks first, with a value of 29,948 yuan. XX is a cold winter in it industry, but it ranks first in the industry. It can be seen that winter is coming and spring will be more brilliant. The media/advertising industry ranked second, with an average annual salary of 28,239 yuan. The following industries and their average annual salary are ranked as finance/insurance (28,218 yuan), commerce/trade (25,841 yuan), consulting/law (24,414 yuan), construction/real estate (23,149 yuan), medicine/health care (22,799 yuan), education/research (19,746 yuan) and machinery/machinery. Chemical industry (18945 yuan), minerals/metallurgy (13931 yuan), catering/tourism (11613 yuan), textile/clothing (11181 yuan), transportation/transportation (9251 yuan).
Business managers earn the most
According to the survey, the professional annual salary in business and management is the highest, with an average of 41,218 yuan. Followed by technology (36,221 yuan), sales (35,965 yuan), editors/journalists/translators (23,598 yuan), lawyers/legal workers (11,341 yuan), public relations/marketing/advertising (21,361 yuan), logistics/logistics (13,756 yuan) and finance/auditing (21,361 yuan).
according to the city, the average annual salary of sales workers in Shenzhen is the highest, reaching 68,111 yuan. Business and management workers, Guangzhou ranked first, about 63183 yuan, followed by Shenzhen, 62183 yuan. For public relations/marketing/advertising professionals, Guangzhou beat Beijing with 51,833 yuan (35,151 yuan). Editor/reporter/translator, Beijing is no exception, with an annual salary of 56,111 yuan, and Shenzhen, the second place, was dumped to 31,111 yuan. The high-paying income of finance/audit is still generated in the economic center of Shanghai, with an average annual salary of 43,333 yuan.
There is a big income gap among cities
In this survey, Shenzhen and Shanghai rank in the top two with an average annual salary of 52,631 yuan and 51,215 yuan respectively, while Beijing ranks third with 47,356 yuan and Guangzhou ranks fourth with 43,362 yuan. The remaining six cities are all less than 41,111 yuan.
among the four cities with the largest number of respondents, the industries with the highest income in each city are different. The industry with the highest income in Beijing is it, with an average annual salary of 51,125 yuan. The "consulting/legal" industry in Shanghai ranks first, with an average annual salary of 53,254 yuan; The lawyer/legal worker industry with the highest salary in Guangzhou has an annual salary of more than 51,111 yuan. In Shenzhen, the highest-paid industries are "education/research" and "medicine/health care", with an average annual salary of more than 61,111 yuan. Summary of salary survey report II
I. Contents of salary adjustment
The purpose of this salary adjustment is to simplify the salary structure of enterprises and employees on the principle of not reducing or affecting the annual salary standard of employees, and then to clarify the salary standard of each post and standardize the salary system of the company according to the principle of determining people according to their posts and rewarding them according to their posts, so that the company can share its operating results with all employees on a reasonable and legal basis. This salary adjustment has two key points:
1.1? Adjust the internal salary structure of the enterprise
The original salary structure of the enterprise is:
(1) The salary standard of the business system and middle-level management positions is 51% of their annual salary standard, 31% of the annual salary standard is issued as the quarterly performance appraisal base, and 21% of the annual salary standard is issued as the year-end bonus base. Salary composition formula:
annual standard salary = post salary (annual salary standard 51%)+ quarterly performance salary (annual salary standard 31%)+ year-end bonus (annual salary standard 21%)
monthly salary = post salary
(2) non-business system posts
post salary standard is 61% and 31% of their annual salary standard. Salary composition formula:
annual standard salary = post salary (annual salary 61%)+ quarterly performance salary (annual salary 31%)+ year-end bonus (annual salary 11%)
monthly salary = post salary
The adjusted salary structure is:
post salary is 81% of its annual salary, and 21% of annual salary is the base of year-end bonus. The salary composition formula is:
annual standard salary = post salary (annual salary standard 81%)+ year-end bonus (annual salary standard 21%)
monthly salary = post salary (annual salary standard 81%)+ transportation subsidy
1.2? Adjust the payment form of performance appraisal
After this salary structure adjustment, the original quarterly performance salary will be included in the employee's post salary, and the original performance appraisal scheme will be extended for quarterly performance appraisal. The annual salary standard will still be 31% as the employee's performance appraisal base, and the departments that exceed the quarterly assessment indicators will be paid in the form of performance bonuses, and then the department heads will make secondary distribution according to the assessment dimensions such as post importance, job achievement and effort, and vice versa. The formula of department performance accounting is as follows:
department performance = total base of department performance * (department performance appraisal score -111%)
II. Salary adjustment analysis
2.1? Analysis of the adjusted salary structure of enterprises
2.1.1 Influence on the changes of social security and housing accumulation fund of employees and enterprises
According to the relevant regulations of Wuhan Social Security Bureau, the base of employees' social security declaration is based on the total wages of employees in enterprises, with 11% of employees' monthly salary base, plus 7 yuan's large medical insurance, and 32.2% of private enterprises' monthly salary base. According to the relevant documents of the National Bureau of Statistics "Provisions on the Composition of Total Wages", the total wages consist of six parts: hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. Excluded items include subsidies for workers' living difficulties, subsidies for collective welfare undertakings, subsidies for heating in winter, subsidies for commuting and other expenses related to labor insurance and workers' welfare, and various expenditures for labor protection. The following will be based on the relevant national laws and regulations, combined with the enterprise's own situation, on a reasonable and legal basis, to analyze the changes in social security and housing provident fund of employees and enterprises after the salary structure adjustment:
According to the comparison and analysis of the employee social security payment base before and after the salary adjustment, It is calculated that:
monthly per capita social security per capita housing accumulation fund in category form
before adjustment, after adjustment, after adjustment,
employee account deposit is 757.65 yuan 1117.12 yuan 347.57 yuan 514.11 yuan
enterprise payment expenditure is 559.59 yuan 827.54 yuan 173.79 yuan 257.11 yuan
through the above system. As a result, the monthly social security deposit of employees after the salary structure adjustment is 359.37 yuan higher than that before the adjustment, with a monthly increase of 32.17%. The monthly deposit amount of housing provident fund increased by 166.43 yuan per capita compared with that before adjustment, and the per capita monthly increase was 32.38%. However, the monthly social security contributions of enterprises for employees increased by 267.95 yuan per capita compared with that before adjustment, and the monthly contributions increased by 47.88% per capita; The monthly contribution to employee housing provident fund is 83.21 yuan higher than that before adjustment, and the monthly contribution per capita is 47.88%. Then the statistics are classified by post:
① After the salary structure adjustment, the monthly social security deposit of middle-level employees increased by an average of 668.13 yuan, with an average monthly increase of 59.549%; Its monthly housing accumulation fund deposit amount increased by 319.27 yuan on average, with an average monthly increase of 59.926%. The monthly social security payment for employees in middle-level post enterprises is 497.93 yuan higher than that before adjustment, with a monthly increase of 59.94%. The monthly contribution of enterprises to employees' housing provident fund is 258 yuan higher than that before adjustment, with a monthly increase of 59.94%.
② After the salary structure adjustment, the monthly social security deposit of business posts increased by 384.69 yuan per capita, with a monthly increase of 59.125% per capita; Its monthly housing accumulation fund deposit amount increased by 178.11 yuan per capita, with a monthly increase of 59.673% per capita. The amount of social security contributions paid by enterprises in business posts per month is 286.73 yuan higher than that before adjustment, with a monthly increase of 59.69%. The monthly contribution of enterprises to employees' housing provident fund increased by 149.19 yuan per capita compared with that before adjustment, with a monthly increase of 59.69%.
③ After the salary structure adjustment, the monthly social security deposit of non-business posts increased by 218.8 yuan per capita, with a monthly increase of 33.878% per capita; Its monthly housing accumulation fund deposit amount increased by 96.67 yuan per capita, with a monthly increase of 34.278% per capita. The amount of social security contributions paid by non-business enterprises for employees per month is 1.55.64 yuan higher than that before adjustment, with a monthly increase of < P > 34.17%. The monthly contribution of enterprises to employees' housing provident fund increased by 48.34 yuan per capita compared with that before adjustment, with a monthly increase of 34.17% per capita.
2.1.2 ? The generation of personal income tax and the change of annual salary standard of each post
According to the provisions of the individual income tax law, since March 2118, the actual salary and salary income earned by taxpayers should be calculated and paid by applying the expense deduction standard of 2,111 yuan per month stipulated in the new tax law. However, because the part of employee's salary that pays the basic endowment insurance premium and housing accumulation fund fee is exempt from personal income tax, it can be charged before tax and then paid in accordance with the relevant provisions of individual tax. It can be seen that the declaration base of employee social security and housing provident fund directly affects the monthly tax payment of individuals. According to statistics, after deducting the contributions of social security and housing provident fund from employees' post salary, the employees who need to pay personal income tax according to law account for 39.71% of all employees in the company, and the employees' year-end bonus income will also bear the corresponding tax according to the relevant regulations on personal income tax payment. In this way, after employees bear personal income tax on the basis of constant standard annual salary, it will definitely affect their post annual salary. The specific calculation results are as follows:
The highest amount of personal income tax paid by all employees in the company (excluding the floating income of employees) is 15,978.21 yuan, which leads to the decrease of personal annual salary standard by 11.196%; The lowest is 166.5 yuan, which leads to a decrease of 1.833% in personal annual salary standard. The average annual personal income tax paid by all employees of the company (excluding employees' floating income) is 1,518.76 yuan, and the average annual salary of all employees has decreased by 2.677%. Then, according to the different positions, the statistics are classified: ① The average annual personal income tax paid by middle-level management positions (excluding employees' floating income) is about 3,357.9 yuan, and its annual salary standard has dropped by 5.359% on average; ② Personal income tax (excluding employees' floating income) paid by business posts in the whole year is about 816.25 yuan, and its annual salary standard drops by 2.191% on average; ③ The average annual personal income tax paid by non-business posts (excluding employees' floating income) is about 358.717 yuan, and its annual salary standard drops by 1.249% on average. (For specific data, please refer to "Detailed Table of Changes of Annual Salary Standard of Employees after Monthly Income Deduction")
2.1.3? Changes related to employees' salary
(1) Changes of year-end bonus for employees in non-business positions
In the original salary structure of enterprises, the year-end bonus for employees in non-business positions accounts for 11% of their annual salary standard. After adjusting the salary structure on the basis of unchanged annual salary standard, the base of year-end bonus will be 21% of the annual salary standard. According to the principles and methods of awarding year-end bonuses to enterprises, and combining with the operating conditions of enterprises, the following situations are analyzed:
① If the year-end coefficient of enterprises is "1", after the year-end base of non-business posts is adjusted, the annual salary of their posts will increase by the same amount as before. (The calculation results do not consider the individual performance of employees throughout the year)
②? If the year-end coefficient of the enterprise is "1.5", The changes of year-end base of non-business positions after adjustment and before adjustment are as follows:
standard monthly salary of state annual salary+percentage of final annual salary of performance year-end bonus
before adjustment, 833,111 yuan 749,711 yuan 124,951 yuan 874,651 yuan 5%
after adjustment, 833,111 yuan 66411 yuan 249,911 yuan 916,311 yuan 11%
According to the above data, it is concluded that after the salary structure adjustment, the final annual salary of non-business department posts has increased by 41,651 yuan compared with that before the salary structure adjustment, with a per capita increase of 1,436.2 yuan and an increase of 5% compared with that before the adjustment. (for specific data, please refer to "comparison table before and after salary adjustment in non-business system")
③? If the company's year-end coefficient is negative, then the changes before and after the company's salary adjustment can be imagined, but if this possibility occurs, then the focus of the company will not be to measure the changes in employee salary.
(2) salary changes of probationary employees
According to the enterprise salary system, the employment cost of probationary employees is calculated, and the specific data are as follows:
Note on the salary increase ratio of probationary salary standard for middle-level positions before the adjustment of annual salary standard for post categories.