人力资源主管、经理、总监、薪酬经理、薪酬主管、员工关系经理、企业法务人士

课程背景

薪酬管理和工作时间管理是企业人力资源管理的重要内容，不仅有严格的劳动法进行规范而且涉及劳动者的切身利益，又涉及企业的成本和风险，有必要引起高度重视。

此外薪酬及工资概念本身也极具复杂性，工资总额、职工薪酬、劳动报酬、工资薪金这些概念如何区分？改变工资结构是否需要员工同意？经营效益不好能否降薪？产假工资如何补差？员工不辞而别工资如何发放？拖欠工资与恶意欠薪罪的界限？特殊工资奖金（如十三薪、提成、年终奖、年薪制的年终考核工资）遇到员工提前离职如何处理？违纪、不胜任如何调薪？不同工时制度如何管理？如何认定加班？加班费计算基数如何确定？如何避免和预防引发群体性争议等，这些问题长期困扰企业HR管理者。

课程对象

人力资源主管、经理、总监、薪酬经理、薪酬主管、员工关系经理、企业法务人士

课程大纲：

一、工资相关概念的廓清

l 劳动法上的“工资、劳动报酬”

l 社保审计上的“工资总额”

l 税法的上的“工资薪金”

l 会计准则上的“职工薪酬”

l 相关概念的区别与联系

Ⅰ、Clear Interpretation in Wage Related Concept

l "Wages, Labour remuneration" in labor law

l "Total wages" in social security auditing

l "Wages and salaries"in tax law

l "Employee compensation" in accounting standards

The distinction and connection of related concepts

二、各项工资基数的廓清

1、加班费计算基数

l 各地关于加班费计算基数的新规定

l 加班费计算基数如何确定，能否约定或规定计算基数？

l 加班费计算基数不合规，如何进行清理和调整？如何预防连环诉讼与集体争议

l 不定时和综合工时制加班费如何计算？平时加班能否调休？

2、病假工资计算基数

l 各地关于加班费计算基数的新规定

l 病假工资计算基数能否约定？能否直接先打7折？

l 病假工资能否按社会平均工资封顶支付？是否应执行企业平均工资40%托底

3、产假工资计算基数

l 产假待遇如何确定，如何合理确定员工的产前工资？

l 生育津贴低于产前工资，企业如何补差？补差额是否应扣税？

l 生育津贴低于单位平均工资但高于本人工资，单位是否应补差？

4、年休假工资计算基数

l 多年未休年休假，是否逐年确定员工的年休假工资计算？

l 法定年休假和福利年休假工资基数是否应一致？

5、经济补偿金涉及月工资基数

l 高温津贴、交通补贴、加班费是否纳入月工资计算

l 以消费卡发放的补贴、餐费是否纳入月工资基数

l 前12个月休病假、产假如何计算月平均工资

6、社保缴费涉及的月工资基数

l 加班费、年终奖是否计入月平均工资基数

l 商业保险、代为承担的社保个税是否纳入月工资基数

l 其他关联企业发放的工资是否纳入月工资基数

Ⅱ、Clear Interpretation various wage bases

1、Overtime Pay Base Figure for Calculations

l New regulations about overtime pay base figure for calculations in various regions

l How to determine the calculation base of overtime pay，could have agreement or stipulation in the calculation base？

l The calculation base of overtime pay is not in compliance，how to clean up and adjust？How to prevent serial litigation and collective controversy

l How to calculate the overtime fee of irregular and comprehensive working hours？Can I take shift leave for overtime work？

2、Sick Pay Calculation Base

l New regulations on calculating the base of overtime pay across the country

l Whether the calculating base of sick leave salary can be agreed？Could a 10 percent discount first？

l Whether sick pay can be capped pay by the social average wage？Whether the enterprise average wage should be implemented 40% as a base?

3、Maternity Leave Salary Calculation Base

l How does maternity leave pay decide，how to determine the antenatal salary of the employee reasonably？

l Maternity benefits are lower than prenatal wages，how does the company fill the gap？Whether pay the difference should be deducted？

l The maternity allowance is lower than the average salary but higher than the personal salary，Should the company make up the difference？

4、Annual Vacation Salary Calculation Base

l Many years without annual leave，whether annual vacation salary of employees is determined year by year？

l Whether the salary base of legal annual leave and welfare annual leave should be consistent？

5、Economic Compensation Involves A Monthly Wage Base

l Whether the high temperature allowance, traffic allowance and overtime pay are included in the monthly salary calculation

l Whether the subsidy and meal fee paid by the consumption card should be included in the monthly wage base, how to calculate the average monthly salary for the first 12 months of sick leave and maternity leave

6、Social Security Payment Involves the Monthly Wage Base

l Whether overtime pay and year-end bonus are included in the monthly average wage base

l Whether the social security tax of business insurance and vicarious taken, are included in tax monthly salary base

Whether the salary paid by other affiliated enterprises is included in the monthly salary base

三、工资调整与扣减

1、调整工资结构

l 固定工资改“固定+浮动”如何操作？发通知还是签变更协议？可否通过修改政策调薪？

2、改革奖金、提成方案

l 未经民主程序的薪酬改革是否有效？与劳动合同约定不一致怎么办？奖金政策必须员工签字吗？

3、不胜任降薪

l 如何举证证明调薪合理性？保证同工同酬就一定合理吗？是否必须出示薪资体系？

4、执行停工放假降薪

l 停工放假是否可轮流、分部门执行？是否应经过员工同意？停工期间员工泡病假发最低工资还是病假工资？

5、违纪降职降薪

l 违纪违规可否降薪？给予警告并降薪是否构成“双重处罚”？发通知还是签协议？

Ⅲ、Salary Adjustment and Deduction

1、Adjust Wage Structure

l How to operate fixed salary changes "fixed + floating"？Notify or sign the change agreement？Can change the policy to adjust the salary ？

2、Reform Bonus and Commission Plans

l whether it is effective that the salary reform is undemocratic？How to do if it is inconsistent with the labor contract？Does the bonus policy have to be signed by employees？

3、Incompetent Pay Cut

l How to prove the rationality of salary adjustment？Is it reasonable to guarantee equal pay for equal work？Is it necessary to produce a salary system？

4、Execute Shutdown Recess Pay Cut

l Whether the shutdown recess can take turns or execute according to different division？Should employee consent be obtained？During the shutdown, employees ask sick leave should give the minimum wage or sick pay？

5、Demotion and Pay Cut for Violating the Discipline

Can wages be reduced for violation of discipline and rules？Whether a warning and pay cut constitute a "double penalty"？Send a notice or sign an agreement？

四、特殊薪酬的支付

1、十三薪

l 员工提前离职能否约定不支付十三薪？是否必须按比例支付？

2、年终奖

l 年终考核前离职但工作满1年能否不发放年终奖？

3、年薪制的年终考核工资

l 年薪制员工提前离职能否取消考核工资？

4、提成

l 提成能否约定到款后支付提成，提前离职是否必须结清提成？

5、绩效奖金

l 绩效考核结论是否需要员工签字？员工拒签怎么办？司法实践如何审查绩效争议？

Ⅳ、Payment of Special Remuneration

1、Thirteen Salaries

l Whether early termination of employees could agree not to pay those thirteen salaries？

2、Year-end Bonus

l Whether could not give a year-end bonus when leave before the end of the year assessment but work for 1 year？

3、Annual Salary System for Year-end Assessment

l Whether the salary assessment can be cancelled when the annual salary system employee leaves the company in advance？

4、Commission

l Can it agrees to pay the commission after payment is done，whether it is necessary to settle the commission for early resignation？

5、Performance Bonus

l Whether the performance appraisal conclusion needs employee's signature？What if the employee refuses to sign？How does judicial practice examine performance disputes？

五、工资支付和凭证保管

1、最低工资的理解

l 实习生、退休返聘人员是否应执行最低工资？

l 最低工资能否包含交通补贴、电话补贴？

2、工资拖欠与恶意欠薪

l 未及时支付工资的风险（赔偿金、经济补偿金）

l 恶意欠薪罪的认定标准

l 工资缓发的操作程序

3、支付货币与支付主体

l 外籍员工能否以外币支付工资？外币改成人民币支付是否需要员工同意？

l 关联企业支付部分工资是否存在法律风险？

l 委托劳务公司代发工资是否存在税务风险？

4、工资单管理

l 银行代发工资是否仍需制作纸质工资单？

l 能否以电子工资单代替纸质工资单？

l 工资单无签字公司将存在哪些风险

5、离职时工资支付

l 员工不辞而别能否暂缓发放工资？

l 离职时能否协议离职后补发工资？

6、其他特殊情形下的工资支付

l 公司搬迁员工未随迁期间工资如何支付？

l 部门撤销岗位撤销后未提供劳动期间工资如何支付？

l 恢复劳动关系期间工资标准如何确定？

Ⅴ、Wage Payment and Document Custody

1、Understanding of the Minimum Wage

l Whether the trainee, retired rehired personnel should implement the minimum wage？

l Can the minimum wage include transportation subsidy and telephone subsidy?

2、Wage Arrears and Malicious Arrear

l The risk of not paying your salary on time（Compensation, economic compensation）

l The determination standard of the crime in malicious arrear

l Operating procedure for wage deferral

3、Payment Currency and Payment Subject

l Can foreign employees be paid in foreign currency? Whether it need the agreement of employees when change foreign currency into RMB for payment?

l Whether there is any legal risk in the payment of part wages by affiliated enterprises？

l Is there any tax risk in entrusting a labor service company to pay wages？

4、Payroll Management

l Does the bank pays wages on commission still need to make the paper pay slips?

l Can electronic pay slips replace paper pay slips?

l What are the risks for a company that no signature on the payroll?

5、Wage Payment in Departure Time

l Whether payment can be deferred when the staff left without saying a word？

l When employee leaving , could the employee get agreement that retroactive wage will be given after their leaving？

6、Wages Paid under Other Special Circumstances

l How does the salary be paid that during the period which the company's employees have not moved with them？

l How to pay the salary in this situation that the department cancel the job and after that employees do not provide labor？

l How to determine the wage standard during the resumption of labor relations？

六、工时加班管理疑难杂症解析

1、工时管理

l 合同约定标准工时，后审批不定时是否要变更合同？

l 合同约定不定时，但没审批或审批已过期不定时是否仍然有效？

l 综合工时加班费如何计算？能否跨周期调休？周期内提前离职如何核算加班？

2、加班认定与调休处理

l 平时加班执行1:1调休是否合法？员工事后能否主张1.5倍加班费？

l 公司执行调休6个月内未申请自动作废是否有效？

l 出差往返途中可否认定加班？

l 无考勤如何认定加班事实，是否无任何风险？

l 加班审批制度能规避加班费风险吗？

3、举证责任与追溯时效

l 加班事实的举证责任

l 加班费支付的举证责任

l 2年前的加班费已过期了吗？

Ⅵ、Difficult Miscellaneous Diseases Analysis in Overtime Hours Management

1、Man-hour Management

l Whether the contract need to be changed when the contract stipulates the standard working hours but change to irregular time after examination and approval？

l The contract agreement is in irregular time, but has not been approved or the approval has expired, is it still valid?

l How to calculate the comprehensive hours overtime fee？Can it be a vacation adjustment across the cycle？How to check overtime when leaving work ahead of schedule？

2、Overtime Determination and Vacation Adjust Management

l Whether it is legal to perform 1:1 vacation adjustment to overtime work at ordinary times？Can employees claim 1.5 times overtime pay after the event？

l Is it valid for the company perform that within 6 months, if employees do not apply for a sabbatical, it will be invalid automatically？

l Can it be deemed to be working overtime during the business trip？

l How to identify the fact of overtime without attendance, is there any risk?

l Can the overtime approval system avoid the risk of overtime pay？

3、The Burden of Proof and Trace the Aging

l The burden of proof in overtime fact

l The burden of proof in overtime payment

l Has the overtime pay of 2 years ago expired?

讲师介绍/Lecturer

洪律师

² 国内知名公司法、劳动法专家

² 律师事务所高级合伙人

² 现担任数十家全国性集团企业首席劳动法律顾问

² 毕业于华东政法大学

洪律师专长于公司法、劳动法与争议解决，同时熟知人力资源管理与用工成本实践（社保/财税），在跨区域员工关系治理、高管治理、竞业限制及商业秘密等领域有丰富的执业经验。2013年曾参与《劳动合同法修正案》《劳务派遣规定》《上海市工伤保险实施办法（修订）》等多部法规的立法专家讨论与建议工作，洪律师同时具有丰富的授课经验，包括甲骨文、法国空客、强生、联合利华、杜邦、拜耳、施耐德、索迪斯、宝马、卡夫食品、耐克、欧尚、日立、联想、腾讯、中欧管理工商学院、苏格兰皇家银行等多家世界500强、跨国企业及境内知名公司曾聆听其课程。

背景经验：

当成功为世界500强公司在华4000余人提供劳动关系规模转移安置综合解决方案

成功为某行业领先企业提供10000余人的劳务派遣综合解决方案

媒体采访：

曾接受上海电视台新闻综合频道、上海东方卫视、环球时报（英文版）、上海日报（英文版）、中国经营报、解放日报、上海人民广播电台、新金融观察、东方早报、新闻晨报等多家媒体采访就劳动关系热点问题发表专家意见。

出版物及其他：

《写给HR的社保法：社会保险风险控制与成本优化实务》（独著） 中国政法大学出版社，曾主笔专栏《模拟仲裁庭》，《劳动关系管理实务》。在诸多报刊杂志上发表劳动法专业文章，例如劳动报、人力资源管理、人力资源、上海劳动保障、人才市场报等。

研究课程：

l 《劳务派遣暂行规定》逐条解读与应对

l 《社保待遇新类型劳动争议与成本优化》

l 《集体劳动争议的预防及应对实务》

l 《离职管理中最棘手的85个问题及解决方案》

l 《劳务派遣新变化》

l 《劳动合同法》及《实施条例》解读与应对

l 《劳动合同解除技巧与合规管理》

l 《员工对抗行为调处技巧》

l 《逐条解读事业单位人事管理条例》

l 《后社保法时代的用工变革与HR转型》

l 《关于审理劳动争议案件适用法律若干问题的解释》

服务客户：

甲骨文、法国空客、强生、联合利华、杜邦、拜耳、施耐德、索迪斯、宝马、卡夫食品、耐克、欧尚、日立、联想、腾讯、中欧管理工商学院、安泰科技集团、托普索、德国默克、博士伦、中国金融在线、成都索贝、苏格兰皇家银行、约翰迪尔、百威、德国科隆、中海油、飞利浦、万通、广州本田、神龙汽车、长安铃木、中国银联、扬子巴斯夫、一汽马自达、中信银行、复兴医药、江铃汽车等多家世界500强、跨国企业及境内知名公司。