Ⅰ. Wage & Time工資工時

1. Acceptable timing records可接受的考勤記錄：

①.   IC swipe card timing records

IC卡刷卡考勤記錄。

②.   Paper card timing records with signatures from employees monthly.

打卡鐘打卡考勤記錄，但需要員工每月在工卡上簽名確認。

③. Manual timing records with accurate starting and ending time (including overtime recording), and signed by employees daily.

手工考勤記錄，但需要準確記錄員工的上下班（包括加班）的時間，并由員工每天簽名確認。

2. Notice in timecard preparing準備工卡時注意：

①. There should be no 7 consecutive working day records

不能有連續(xù)７天上班記錄。

③.   Total work days, total overtime hours and total overtime hours on rest days should be clearly stated in the timecard for easy checking.

把上班的總天數(shù)，平時加班的總時數(shù)，休息日加班的總時數(shù)清楚寫在工卡上，方便算工資和檢查。

③. The total overtime hours should not exceed 36 hours per month if the factory has no Overtime Waiver from local labor bureau; On condition that the factory has got the document from the labor bureau, the overtime hours can reach as much as 72 hours per month (Regular 8 hours plus 2 hours of overtime from Monday to Friday, 8 hours for Saturday and rest on Sunday).

若沒有向勞動局申請延長加班的批文，則加班時間每月不能超過36小時，若申請加班批文后，每月加班     時間可以達到72小時（周一至周五，每天正常上班8小時，加班2小時，周六加班8小時，周日休息）.

④.   There should be no united timing records on timecards, i.e., unvaried starting time and ending time for several consecutive days for the several employees.

不能有統(tǒng)一的打卡記錄，即不能有某些員工有連續(xù)幾天的上下班時間都是一樣的。

3. Payroll工資表

It is suggested that the payroll is calculated on the basis of timerate which is easier to be carried out, while piece-rate pay is troublesome, especially the overtime pay of piece-rate.

工資表最好是以計時工資為基礎(chǔ)來做，避免以計件工資來算，因為計時工資簡單容易做，而計件工資則復雜麻煩，特別是加班工資不好算。

①.   The payroll form can be designed in accordance with practical situations, but overtime compensation should be separated from regular working time pay.

工資表按工廠實際情況設(shè)計表格，但一定要把正常上班工資與加班工資分列出來。

②.   Close attention should be paid to deductions in payroll, if any. For example: each worker will be deducted RMB 100 per month as housing charge. Now supposed 8 workers share a room, then the factory will charge every room RMB 800 per month. If the local rent of room at the same level is more than RMB 800/month, then the deduction in this factory is reasonable; if the local rent of room at the same level is less than RMB 800/month, then the deduction is unreasonable, and the factory has to reduce the deduction until acceptable.

工資表內(nèi)若涉及扣款，則要注意所扣款數(shù)是否合理，例如：扣員工住宿費每人每月100元，每個房間8人，則工廠每月每個房間就收員工800元的房租.若同一等級的房間在當?shù)氐淖饨鸶哂?00元/月，則工廠的扣款是合理的;若同一等級的房間在當?shù)氐淖饨鸬陀?00元，則工廠的扣款就不合理，那么工廠就要減少扣款數(shù)至合理。

③.   There should be signatures on the payroll from workers.

工資表上要有員工本人簽名。

④.   Date indicating wage paid should be clearly stated on the cover of payroll. Wage must be paid every month within 30 days. Example: Wage of July must be paid before August 30th.

工資表上要有發(fā)工資日期。工廠不能壓工人工資超過30天，例如8月30日前應(yīng)該發(fā)完7月份的工資。

Ⅰ. Wage & Time工資工時

1. Acceptable timing records可接受的考勤記錄：

①.   IC swipe card timing records

IC卡刷卡考勤記錄。

②.   Paper card timing records with signatures from employees monthly.

打卡鐘打卡考勤記錄，但需要員工每月在工卡上簽名確認。

③. Manual timing records with accurate starting and ending time (including overtime recording), and signed by employees daily.

手工考勤記錄，但需要準確記錄員工的上下班（包括加班）的時間，并由員工每天簽名確認。

2. Notice in timecard preparing準備工卡時注意：

①. There should be no 7 consecutive working day records

不能有連續(xù)７天上班記錄。

③.   Total work days, total overtime hours and total overtime hours on rest days should be clearly stated in the timecard for easy checking.

把上班的總天數(shù)，平時加班的總時數(shù)，休息日加班的總時數(shù)清楚寫在工卡上，方便算工資和檢查。

③. The total overtime hours should not exceed 36 hours per month if the factory has no Overtime Waiver from local labor bureau; On condition that the factory has got the document from the labor bureau, the overtime hours can reach as much as 72 hours per month (Regular 8 hours plus 2 hours of overtime from Monday to Friday, 8 hours for Saturday and rest on Sunday).

若沒有向勞動局申請延長加班的批文，則加班時間每月不能超過36小時，若申請加班批文后，每月加班     時間可以達到72小時（周一至周五，每天正常上班8小時，加班2小時，周六加班8小時，周日休息）.

④.   There should be no united timing records on timecards, i.e., unvaried starting time and ending time for several consecutive days for the several employees.

不能有統(tǒng)一的打卡記錄，即不能有某些員工有連續(xù)幾天的上下班時間都是一樣的。

3. Payroll工資表

It is suggested that the payroll is calculated on the basis of timerate which is easier to be carried out, while piece-rate pay is troublesome, especially the overtime pay of piece-rate.

工資表最好是以計時工資為基礎(chǔ)來做，避免以計件工資來算，因為計時工資簡單容易做，而計件工資則復雜麻煩，特別是加班工資不好算。

①.   The payroll form can be designed in accordance with practical situations, but overtime compensation should be separated from regular working time pay.

工資表按工廠實際情況設(shè)計表格，但一定要把正常上班工資與加班工資分列出來。

②.   Close attention should be paid to deductions in payroll, if any. For example: each worker will be deducted RMB 100 per month as housing charge. Now supposed 8 workers share a room, then the factory will charge every room RMB 800 per month. If the local rent of room at the same level is more than RMB 800/month, then the deduction in this factory is reasonable; if the local rent of room at the same level is less than RMB 800/month, then the deduction is unreasonable, and the factory has to reduce the deduction until acceptable.

工資表內(nèi)若涉及扣款，則要注意所扣款數(shù)是否合理，例如：扣員工住宿費每人每月100元，每個房間8人，則工廠每月每個房間就收員工800元的房租.若同一等級的房間在當?shù)氐淖饨鸶哂?00元/月，則工廠的扣款是合理的;若同一等級的房間在當?shù)氐淖饨鸬陀?00元，則工廠的扣款就不合理，那么工廠就要減少扣款數(shù)至合理。

③.   There should be signatures on the payroll from workers.

工資表上要有員工本人簽名。

④.   Date indicating wage paid should be clearly stated on the cover of payroll. Wage must be paid every month within 30 days. Example: Wage of July must be paid before August 30th.

工資表上要有發(fā)工資日期。工廠不能壓工人工資超過30天，例如8月30日前應(yīng)該發(fā)完7月份的工資。

Ⅲ. Social Insurance社會保險

①.   Insurance categories include: endowment insurance, occupational injury insurance, unemployment insurance, hospitalization insurance and maternity insurance.

保險種類有養(yǎng)老，工傷，醫(yī)療，失業(yè)和生育保險。



②.   If the facility is incapable to buy all the five insurances for all employees (i.e., insufficient insurance categories or not all employees insured), then the factory must provide the following documents for verification:

A.      Proof buying insurance for employees—after tax receipt or insurance-paid receipt from authorized bank.

B.      Proved document offered by the local government saying that your factory has purchased insurance for employees as required. The document must clearly state that how many categories of insurances the factory has bought for how many employees and that this action has fully met the requirements from local government.

若不能為所有員工提供以上五種保險（即缺少任何一種保險或有員工未有買保險），則要提供以下資料：

a.          為員工買保險的交費證明—完稅證/銀行交費單。

b.    當?shù)卣�府部門開具的證明，證明工廠已按當?shù)氐囊�求為員工購買保險，證明應(yīng)清楚說明為多少員工和購買了那些險種，已符合當?shù)卣�府的要求�?/B>

Ⅳ. Factory Regulations工廠的規(guī)章制度

①.   If any worker violates factory regulations, no fines should be made. It is best to give oral education, warning, etc.

若員工違反了工廠的規(guī)章制度，不能以罰款來處罰，最好是以口頭警告，記小過，記大過來處罰。



②.   No money or certificates should be required as “Deposits” by the factory.

不能收取“入廠押金”，也不能扣留或抵押員工的證件。



③.   Annual leave with pay is suggested to be stipulated in the factory regulations and be reflected in the payroll. 5 days for over one-year but under five-year workers; 7 days for over five-year but under ten-year workers; 10 days for over ten-year but under twenty-year workers and 14 days for over twenty-year workers.

廠規(guī)最好能提及帶薪年休假，工作滿一年未滿五年者5天，滿五年未滿十年者7天，滿十年未滿二十年者10天，滿二十年以上者14天，同時要在工資上反映出來.