Group 1 - The article discusses the conditions under which retired personnel can be re-employed and how their income is taxed, specifically highlighting that re-employed retirees must meet four criteria to be classified under "salary and wages" for personal income tax purposes [3] - It clarifies that income from short-term part-time work for retirees is classified as "labor remuneration income," while income from re-employment is classified as "salary and wages income" [4] - The company is required to withhold and report personal income tax for re-employed retirees, while retirement pensions are exempt from personal income tax according to relevant laws [4] Group 2 - The article outlines the guidelines for specific personnel, including retired individuals and students, to participate in work injury insurance starting from June 1, 2024 [9] - It specifies that various categories of workers, including seasonal workers and temporary workers, are included in the work injury insurance coverage [11] - The article emphasizes the need for companies to declare and pay work injury insurance fees monthly, based on the average salary of employees in the previous year [14]