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当涂县最低工资标准的演变及适用
2015-11-09 16:34:00
人民网讯 2015年10月28日,安徽省人民政府办公厅发文《关于调整全省最低工资标准的通知》皖政办[2015]57号,再次调整了我省各地最低工资标准。为了便于我县用人单位人力资源部门(HR)把握好适用最低工资标准时的注意事项,了解我县最低工资的演变过程,特将相关最低工资问题进行一次梳理,供大家参考。

最低工资标准的概念:是指劳动者在法定工作时间内履行了正常劳动义务的前提下,由其所在用人单位支付的最低劳动报酬。最低工资不包括延长工作时间的工资报酬,以货币形式支付的的住房和用人单位支付的伙食补助,中班、夜班、高温、低温、井下、有毒、有害等特殊工作环境和劳动条件下的津贴,国家法律、法规、规章规定的社会保险福利待遇。

最低工资标准是国家为了保护劳动者的基本生活,在劳动者提供正常劳动的情况下,而强制规定用人单位必需支付给劳动者的最低工资报酬。《劳动法》第四十八条规定,国家实行最低工资保障制度。用人单位支付劳动者的工资不得低于当地最低工资标准。最低工资标准每年会随着生活费用水平、职工平均工资水平、经济发展水平的变化而由政府进行调整。

确定最低工资标准一般要考虑的因素有:当地城镇居民生活费用支出、职工个人缴纳社会保险费、住房公积金、职工平均工资、失业率、经济发展水平等。确定的方法通常有比重法和恩格尔系数法。比重法是确定一定比例的最低人均收入户为贫困户,再统计出其人均生活费用支出水平,乘以每一就业者的赡养系数,加上一个调整数。恩格尔系数法就是根据有关数据,计算出最低食物支出标准,除以恩格尔系数,再乘以赡养系数,加上调整数。

几个与最低工资标准相关问题的适用:

一、劳动者在法定工作时间内履行了正常劳动义务的,用人单位支付的工资不能低于最低工资标准。

二、签订劳动合同时,双方约定的工资不能低于最低工资标准。

三、劳动者试用期间的工资不得低于最低工资标准。

四、非全日制用工,小时工资不得低于最低小时工资标准。

五、解除、终止劳动合同给予劳动者经济补偿时,适用劳动者本人解除、终止前十二个月的平均工资,但劳动者本人解除、终止前十二个月的平均工资计算结果不能低于最低工资标准。

六、实行年薪制、按考核周期支付工资、以完成一定任务计发工资等预付部分工资的,预付的部分工资不能低于最低工资标准。

七、劳动者病、非因公负伤期间工资不得低于最低工资标准的80%。

八、非因劳动者原因,用人单位停产超过一个工资支付周期的,未被安排工作的劳动者生活费不低于最低工资标准的70%。

九、失业保险金随最低工资标准调整而调整,具体按照低于最低工资标准、高于城市居民最低生活保障标准的水平,由地方政府确定。

十、法律、法规规定的其他适用最低工资标准情形的。

附:当涂县最低工资标准演变统计表

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