What does the total wages of employees refer to as follows:

The total wages of employees refer to the total labor remuneration paid directly to all employees of the unit during the reporting period (quarter or year). Including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages, and wages paid under special circumstances. It is the sum of the total wages of employees on the job, the total wages of labor dispatch personnel and the total wages of other employees.

Total wages refer to the pre-tax wages, including the housing, water, electricity, housing accumulation fund and individual contributions of social insurance funds directly withheld or remitted by the unit from individual wages.

whether the total wages are included in the cost or not, whether they are paid in cash or in kind, they should be included in the calculation range of the total wages. The total wages are the actual amount of accounting subjects and the debit amount.

the statistics of total wages should follow the principle of "actual payment". Take the salary payment time as statistics, such as the year-end bonus, which was paid by some units in December, and the annual report of that year should be included in the statistics.

although some companies have a payment plan in December, they didn't actually pay it, but only paid it in January of the following year, so the annual report of that year can't be included in the statistics, but should be counted in the following year.

if the salary in December 218 is not paid until January 1th, 219, the statistics of the total salary in the first quarter of 219 are the salaries paid in December 218, January 219 and February 219. In the first quarter, there may be the year-end bonus in 218 and the opening benefit of the Spring Festival in 219.