【中文版】

职工薪酬是指企业为获得职工提供的服务而给予的各种形式的报酬以及其他相关支出。它主要包括工资、奖金、津贴、补贴、社会保险费、住房公积金等，是企业成本的重要组成部分。

职工薪酬的确定应当遵循公平、公正、透明、激励的原则，既要考虑企业的经济效益和支付能力，又要兼顾职工的合法权益和福利待遇。合理的薪酬制度可以激发职工的工作热情和创造力，提高企业的竞争力和可持续发展能力。

在确定职工薪酬时，企业应当根据职工岗位的性质、工作量、责任等因素进行分类分级，并结合市场行情和企业自身情况制定相应的薪酬标准和支付方式。同时，企业应当建立健全的薪酬管理制度，确保薪酬管理的科学性和规范性。

职工薪酬的支付应当及时、足额，不得拖欠或克扣。企业应当遵守国家相关法律法规和政策规定，依法为职工缴纳社会保险费和住房公积金等法定福利费用。

总之，职工薪酬是企业与职工之间的重要纽带，合理的薪酬制度可以促进企业与职工的共同发展，提高企业的综合实力和竞争力。

【英文版】

Employee compensation refers to the various forms of remuneration and other related expenses provided by the enterprise for obtaining services from employees. It mainly includes wages, bonuses, allowances, subsidies, social insurance fees, housing provident fund, etc., and is an important part of the enterprise's costs.

The determination of employee compensation should follow the principles of fairness, justice, transparency, and encouragement. It should take into account the economic benefits and payment capabilities of the enterprise, as well as the legitimate rights and welfare benefits of employees. A reasonable compensation system can stimulate employees' work enthusiasm and creativity, improve the competitiveness and sustainable development ability of enterprises.

When determining employee compensation, enterprises should classify and grade employees based on the nature of their positions, the amount of work, responsibilities, and other factors, and formulate corresponding compensation standards and payment methods in combination with market conditions and the company's own situation. At the same time, enterprises should establish a sound compensation management system to ensure the scientificness and standardization of compensation management.

Employee compensation shall be paid promptly and in full, without any arrears or deductions. Enterprises should comply with relevant national laws, regulations, and policies to pay social insurance fees and housing provident fund for employees in accordance with legal requirements.

In summary, employee compensation is an important link between enterprises and employees. A reasonable compensation system can promote the common development of enterprises and employees, and enhance the comprehensive strength and competitiveness of enterprises.