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企业工资薪金和职工福利费税前扣除
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什么是停工留薪期?知识帖来了
蓝色柳林财税室· 2025-11-07 13:39
Group 1 - The "suspension with pay" period for employees injured at work or suffering from occupational diseases is generally not to exceed 12 months [2] - The duration of the suspension period is determined based on the recommendations from the medical institution treating the work injury, confirmed by the labor capacity appraisal committee [2] - The suspension period can be extended for serious injuries or special circumstances, but the extension cannot exceed 12 months [2] Group 2 - During the suspension with pay period, the employee's original salary and benefits remain unchanged and are paid monthly by the employer [4] - After the suspension period ends, if the employee still requires treatment, they will continue to receive work injury medical benefits [5] - Employees on suspension due to work injuries are not penalized regarding their annual leave entitlements, as such periods do not count against their annual leave [6]