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十四五劳动报酬有四方面
释义
法律分析:货币工资,用人单位以货币形式直接支付给劳动者的各种工资、奖金、津贴、补贴等物报酬,即用人单位以免费或低于成本价提供给劳动者的各种物品和服务等会保险,指用人单位为劳动者直接向政府和保险部门支付的失业、养老、人身、医疗、家庭财产等保险金。
法律依据:《中华人民共和国个人所得税法》 第二条 下列各项个人所得,应纳个人所得税:
(一)工资、薪金所得
(二)劳务报酬所得
(三)稿酬所得
(四)利息、股息、红利所得
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更新时间:2026/7/27 0:35:51