Accrued Compensation

The components of accrued compensation are listed below:



(In thousands)	June 30, 2013		December 31, 2012
Accrued social insurance ⁽¹⁾	$	20,135	$	19,842
Accrued salary/wages	5,393		4,862
Accrued vacation/holiday	2,202		2,048
Accrued bonus ⁽²⁾	3,076		4,181
Accrued commission	470		478
Accrued medical insurance claims	669		643
Other accrued compensation	1,060		1,344
Total accrued compensation	$	33,005	$	33,398

⁽¹⁾

Effective January 1, 2008, the Chinese Labor Contract Law was enacted in the PRC. This law mandated that PRC employers remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job injury insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on June 30, 2013 and December 31, 2012.

⁽²⁾

Accrued bonus includes an accrual for an extra month of salary ("13^th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13^th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13^th month salary was $0.4 million and $0.5 million at June 30, 2013 and December 31, 2012, respectively.