導讀
WHAT DOSE IT MEAN? 這意味著什么？
Providing payment to an individual for services rendered Sufficient wages and benefits are essential for meeting the basic needs of employees and their families
WHAT DO YOU NEED TO DO? 你需要做些什么？
Everyone who works has the right to just and favorable remuneration ensuring an existence worthy of human dignity Business must ensure payment of the minimum or prevailing wages and any other legally or contractually required benefits Businesses can do this by providing:
? accurate recording and calculation of regular and overtime hours and payments
? Prompt and correct payment of earned wages in compliance with local laws
? ensuring wage and payment information is transparent and well understood by workers
BUSINESS BENEFITS OF PROVIDING APPROPRIATE AND TIMELY COMPENSATION
Wages and benefits are an important component of a successful business and a viable local communityAlthough there is a perception that reducing wages will make a company more profitable, workers who are
well compensated are typically more motivated and therefore more productive, thereby negating any
potential savings. Additionally, paying sufficient wages makes it easier to attract and retain qualified,
skilled, and productive workers.
KEY TERMS
Base Wage: Base wage is a remuneration received for a given work period, as an hour, week or month, but not including additional pay, such as for overtime work
Overtime Wage: Compensation for overtime work, typically at a premium rate as is legally required
Legally mandated benefits: those benefits, such as annual leave social insurance and medical care which must be provided to employees by law
Prevailing Wage: Wages and benefits paid to the majority of workers within a particular area and trade Prevailing wages are typically published by regulatory agencies such as local or national departments of labor or their equivalents
Worker’s basic Needs: Basic needs include essential expenses such as food, clean water, clothes, shelter, transport, education and some discretionary income, as well as the workers’ costs for legally required social benefits if applicable (e g health care, medical insurance, unemployment insurance, retirement plan, etc )
Fair Wage: Compensation sufficient to meet workers’ basic needs and provide some discretionary income
文件記錄
Proper documentation is important for providing evidence of compliance with the law and the standards above
You must keep the following documents on file and available to auditors and other authorized personnel:
? remuneration policies
? authentic and accurate payroll records for all employees
? Pay slips (stubs) or bank transfer documents
? employment contracts
? records of deductions deposits to legally required fund / account
? documentation of all payments of wages and benefits paid in cash signed by the worker
? attendance, work hours records, leave records
? termination, dismissal documents and others as required by local law
BEST PRACTICES
ELECTRONIC PAYROLL REGISTERS
Use electronic payroll registers that automatically calculate payroll entries based on hours of work rather
than manual or handwritten payroll registers. Electronic registers typically minimize the possibility for
errors in wage and benefits calculation. Less errors mean increased efficiency (less time on corrections and
complaints) and increased trust from workers.
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