1. Labor fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaging in various non-employment services. It differs from wages and salaries in that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment.

2. Legal basis: Article 16 of People's Republic of China (PRC) Labor Law.

A labor contract is an agreement between a laborer and an employer to establish a labor relationship and clarify the rights and obligations of both parties. To establish labor relations, a labor contract shall be concluded.

Second, what is the difference between labor costs and wages?

1. From the perspective of applicable law, wage expenditure refers to the wages paid by the employer and the employee after signing the labor contract according to Article 16 of the Labor Law of People's Republic of China (PRC); Labor remuneration is generally the remuneration obtained by signing contracts according to the relevant provisions of the Civil Code of People's Republic of China (PRC), such as contracts, technical contracts, intermediary contracts, etc. Employees who sign labor contracts enjoy the rights and obligations of the Labor Law of People's Republic of China (PRC) and have relations with the employing units. In addition to paying wages, the employer shall also fulfill the obligation to pay social insurance; However, there is no such relationship in labor remuneration, and its labor is independent and free, and its behavior is regulated by the Civil Code of People's Republic of China (PRC).

2. From the management point of view, employees who pay wages are recorded in the roster of enterprise employees, and enterprises attend or sign in every day, while those who pay labor remuneration are generally not so managed. The nanny employed by the company does not belong to the relationship stipulated in the Labor Law of People's Republic of China (PRC). For example, general companies prohibit employees from taking part-time jobs, while nannies usually serve several companies or customers at the same time and charge one customer on time.

3. From the perspective of financial accounting, the payment of wages and salaries is generally accounted for by the "accounts payable" account; Labor remuneration is generally accounted for by such subjects as "production cost", "management expense" and "sales expense".

4. From the perspective of tax management, the payment of wages and salaries should be paid according to the actual expenses incurred in wages and salaries, and the personal income tax on wages and salaries should be withheld and remitted in accordance with regulations; Taxpayers need to obtain corresponding labor invoices to pay labor remuneration, and withhold and remit personal income tax on labor remuneration according to regulations. The taxation methods of the two expenditures are completely different.