Circular on Issues Relevant to the Deduction of Wages, Salaries and Employee Benefit Expenses by Enterprises
关于企业工资薪金及职工福利费扣除问题的通知
The Circular addresses the issues of wages and salaries, total payroll, and deduction of employee benefit expenses.
(Issued by the State Administration of Taxation on January 4 2009 and effective as of January 1 2008.)
(国家税务总局於二零零九年一月四日发布,自二零零八年一月一日起执行。)
Guo Shui Han [2009] No.3
国税函 〔2009〕 3号
Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans:
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
With a view to effectively and thoroughly implementing the Implementing Regulations for the PRC Enterprise Income Tax Law (the Regulations), we hereby notify you on issues relevant to the deduction of wage, salary and employee benefit expenses by enterprises as follows:
为有效贯彻落实《中华人民共和国企业所得税法实施条例》（以下简称《实施条例》），现就企业工资薪金和职工福利费扣除有关问题通知如下：
1. Issue of Reasonable Wages and Salaries
一、关于合理工资薪金问题
For the purposes of Article 34 of the Regulations, the term “reasonable wages and salaries” means the wages and salaries actually paid by an enterprise to its employees in accordance with the wage and salary system formulated by the shareholders' general meeting, board of directors, remuneration committee or the relevant management body. When confirming the reasonableness of wages and salaries, the tax authority may do so by considering the following principles:
《实施条例》第三十四条所称的“合理工资薪金”，是指企业按照股东大会、董事会、薪酬委员会或相关管理机构制订的工资薪金制度规定实际发放给员工的工资薪金。税务机关在对工资薪金进行合理性确认时，可按以下原则掌握：
(1) whether the enterprise has formulated a relatively compliant employee wage and salary system;
（一）企业制订了较为规范的员工工资薪金制度；
(2) whether the employee wage and salary system formulated by the enterprise is consistent with the level in the industry and the region;
（二）企业所制订的工资薪金制度符合行业及地区水平；
(3) whether the wages and salaries paid by the enterprise during a certain period are relatively fixed, and whether the revision of wages and salaries is done in an orderly fashion;
（三）企业在一定时期所发放的工资薪金是相对固定的，工资薪金的调整是有序进行的；
(4) whether the enterprise has performed in accordance with the law its obligation of withholding individual income tax on the wages and salaries it has actually paid; and
（四）企业对实际发放的工资薪金，已依法履行了代扣代缴个人所得税义务。
(5) whether the relevant wage and salary arrangement has as its objective the reduction or evasion of taxes.
（五）有关工资薪金的安排，不以减少或逃避税款为目的；
2. Issue of Total Payroll
二、关于工资薪金总额问题
For the purposes of Articles 40, 41 and 42 of the Regulations, the term “total payroll” means the sum of wages and salaries actually paid by an enterprise in accordance with Article 1 hereof, but excluding the enterprise's employee benefit expenses, employee education funds, labour union funds, social insurance premiums such as old-age insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums, and contributions to the housing reserve. The wages and salaries of an enterprise of a state-owned nature may not exceed the limit imposed by the relevant governmental departments. Any amount in excess thereof may not be included in the enterprise's total payroll nor be deducted when calculating the tax payable by the enterprise.
《实施条例》第四十、四十一、四十二条所称的“工资薪金总额”，是指企业按照本通知第一条规定实际发放的工资薪金总和，不包括企业的职工福利费、职工教育经费、工会经费以及养老保险费、医疗保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金。属于国有性质的企业，其工资薪金，不得超过政府有关部门给予的限定数额；超过部分，不得计入企业工资薪金总额，也不得在计算企业应纳税所得额时扣除。
3. Issue of Deduction of Employee Benefit Expenses
三、关于职工福利费扣除问题
An enterprise's employee benefit expenses as specified in Article 40 of the Regulations include the following:
《实施条例》第四十条规定的企业职工福利费，包括以下内容：
(1) for enterprises whose social functions have yet to be detached, the equipment, facility and personnel expenses incurred by their internal welfare departments, including the equipment, facility, repair and maintenance expenses of collective welfare departments such as employee cafeterias, employee bathrooms1, hair salons, medical clinics, daycare centres, sanatoria, etc. and the wages, salaries, social insurance premiums, housing reserve contributions, service remuneration, etc. of the working personnel of the welfare departments;
（一）尚未实行分离办社会职能的企业，其内设福利部门所发生的设备、设施和人员费用，包括职工食堂、职工浴室、理发室、医务所、托儿所、疗养院等集体福利部门的设备、设施及维修保养费用和福利部门工作人员的工资薪金、社会保险费、住房公积金、劳务费等。
(2) the various subsidies and non-monetary benefits paid to employees for health, living, housing, transportation, etc., including the expenses paid by an enterprise for medical treatment sought by employees while away on business, the medical expenses of employees of enterprises that have not implemented medical schemes, medical subsidies for immediate family supported by employees, heating subsidies, employee heatstroke prevention and cooling expenses, employee distress subsidies, relief expenses, employee cafeteria fund subsidies, employee transport subsidies, etc.; and
（二）为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通补贴等。
(3) other employee benefit expenses incurred in accordance with other provisions, including funeral subsidies, pensions for the family of disabled or deceased employees, settling-in allowances, home leave travel expenses, etc.
（三）按照其他规定发生的其他职工福利费，包括丧葬补助费、抚恤费、安家费、探亲假路费等。
4. Issue of Accounting for Employee Benefit Expenses
四、关于职工福利费核算问题
Separate accounts shall be kept for the employee benefit expenses incurred by an enterprise and the accounting of such benefits shall be carried out accurately. If an enterprise fails to keep separate accounts or carry out the accounting of the expenses accurately, the tax authority shall order the enterprise to rectify the matter within a specified period of time. If the enterprise fails to rectify the matter by the specified deadline, the tax authority may reasonably determine the employee benefit expenses incurred by the enterprise.
企业发生的职工福利费，应该单独设置账册，进行准确核算。没有单独设置账册准确核算的，税务机关应责令企业在规定的期限内进行改正。逾期仍未改正的，税务机关可对企业发生的职工福利费进行合理的核定。
5. This Circular shall be effective as of January 1 2008.
clp reference:3230/09.01.04prc reference:国税函 〔2009〕 3号promulgated:2009-01-04effective:2008-01-01五、本通知自2008年1月1日起执行。
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