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伤残职工可享哪些工伤待遇?知识帖请收好
蓝色柳林财税室· 2026-01-10 13:40
Group 1 - Employees with first to fourth degree disabilities due to work-related injuries can retain their employment relationship and enjoy various benefits, including a one-time disability compensation based on their disability level: 27 months of salary for first degree, 25 months for second degree, 23 months for third degree, and 21 months for fourth degree [3] - Monthly disability allowances are provided based on the employee's salary: 90% for first degree, 85% for second degree, 80% for third degree, and 75% for fourth degree. If the allowance is below the local minimum wage, the difference is covered by the work injury insurance fund [3] - Upon reaching retirement age, the disability allowance is stopped, and the employee will receive basic pension benefits, with any shortfall covered by the work injury insurance fund [3] Group 2 - Employees with fifth and sixth degree disabilities are entitled to a one-time disability compensation of 18 months of salary for fifth degree and 16 months for sixth degree [6] - They retain their employment relationship, and if suitable work cannot be arranged, the employer must pay a monthly disability allowance of 70% of salary for fifth degree and 60% for sixth degree, with any shortfall to meet the local minimum wage covered by the employer [6] Group 3 - Employees with seventh to tenth degree disabilities receive a one-time disability compensation of 13 months of salary for seventh degree, 11 months for eighth degree, 9 months for ninth degree, and 7 months for tenth degree [9] - If the employment contract ends or the employee voluntarily terminates it, they are entitled to a one-time work injury medical compensation from the work injury insurance fund and a one-time disability employment compensation from the employer, with specific standards set by local governments [9] Group 4 - During the leave period for work-related injuries, which generally does not exceed 12 months, employees maintain their original salary and benefits, paid monthly by the employer. After the disability assessment, original benefits are replaced by disability benefits [11] - If treatment is still needed after the leave period, employees can continue to receive work injury medical benefits [11]
【合规开票】商家不得基于这些理由拒绝开具发票!
蓝色柳林财税室· 2026-01-10 11:21
Group 1 - The article emphasizes that promotional activities such as discounts and coupons are part of a merchant's business strategy and should not be used as a reason to refuse issuing invoices [3] - According to the Tax Collection and Administration Law of the People's Republic of China, businesses and individuals are required to issue and use invoices during commercial transactions [3] - Merchants must issue invoices within the stipulated time frame; if they fail to do so, consumers can request a supplementary invoice if they provide proof of the transaction [3] Group 2 - During promotional periods, consumers who choose not to request an invoice can enjoy discounts or receive complimentary items [3] - Merchants are prohibited from using discounts or other incentives to induce consumers to forgo requesting invoices [3]