Definition of continuous and non-continuous salaries and benefits and a list of each of them
Fixed benefits paid according to job:
Fixed benefits paid according to the job are things that are not generally paid and are given to a few workers if they perform their main duties and under certain conditions. For example, if a number of workers are working in the mine, the extreme difficulty of the work is assigned only to them.
Note:
In workshops that do not have a job classification and evaluation plan, fixed benefits paid according to the job are benefits that are paid according to the nature of the job or work environment and to restore wages during normal working hours. Such as hard work benefits, superintendent benefits, overtime, etc.
In the workshops where the job classification plan has been implemented, the group and basic wages constitute the basic wages.
B- Definitions and points related to benefits:
The amounts that are paid to the workers, except for the basic salary, are considered as benefits and are divided into continuous and non-continuous benefits according to the continuity of payment, and according to the type of payment, they are divided into cash and non-cash.
Be careful that welfare benefits and incentives such as housing allowances, groceries, family support, bonus for increased production and annual profit are not considered as fixed wages and basic wages, and for this reason, in calculations such as years of service or salary increases, Fixed wages are not added.
Distribution of benefits based on continuity of payment:
The basis of division in this case is the continuation of benefits. With this in mind, the benefits are broken down as follows:
Ongoing benefits:
Continuous benefits are things that are paid to workers in several months in a row along with the basic salary and are usually mentioned in the salary decree of individuals.
Some of the ongoing benefits include:
Children’s right – right to housing – right to come and go – extraordinary bad weather – deprivation of life facilities – place of service – employment outside the center – border – working environment conditions – shift work – on-call – recruitment
Non-continuing benefits:
Non-continuing benefits are those that do not have a fixed payment schedule and may be paid to workers every few months.
Some non-continuing benefits include:
Overtime – bonus for doing work – holiday – year-end bonus – cost of clothing – expenses paid for treatment and treatment – productivity – severance compensation – extraordinary work-related travel – buyback of service – buyback of leave
Distribution of benefits by type of payment:
The basis of division in this case is the type of benefit payment. With this in mind, the benefits are broken down as follows:
Cash benefits:
Cash benefits are things that are paid to people in cash or deposited into their accounts. These benefits include all benefits such as child rights, mission rights, leave requests, and generally include all benefits except non-cash benefits. .
Non-cash benefits:
Non-cash benefits are benefits that are paid to workers in non-cash, such as food delivered on special occasions such as Nowruz or Ramadan, clothing, housing or car use.
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Financial Tax Group of Iran Consultants Authority
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This post is written by Arambnamkhda