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Xác định quỹ tiền lương kế hoạch trong DNNN

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Xác định quỹ tiền lương kế hoạch trong DNNN

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Làm thế nào để xác định quỹ tiền lương kế hoạch trong Công ty trách nhiệm hữu hạn một thành viên do nhà nước làm chủ sở hữu?

Trả lời:

Điều 5 Nghị định số 50/2013/NĐ-CP quy định các căn cứ để xác định quỹ tiền lương kế hoạch như sau:

1. Căn cứ kế hoạch sản xuất, kinh doanh và dự kiến mức độ thực hiện các chỉ tiêu gắn với tiền lương theo quy định tại Điều 6 Nghị định số 50/2013/NĐ-CP, công ty quyết định quỹ tiền lương kế hoạch và tạm ứng tiền lương không vượt quá 80% quỹ tiền lương thực hiện của năm trước liền kề để trả cho người lao động.

2. Tùy theo điều kiện thực tế, công ty xác định đơn giá tiền lương tương ứng với chỉ tiêu kế hoạch sản xuất, kinh doanh hoặc đơn vị sản phẩm, dịch vụ để điều hành hoạt động sản xuất, kinh doanh của công ty.