員工(gong)(gong)(gong)(gong)離職補(bu)償金的計(ji)算(suan)基數是什么？勞動(dong)合(he)同法第四十(shi)七條規定，員工(gong)(gong)(gong)(gong)離職的補(bu)償金是以(yi)(yi)員工(gong)(gong)(gong)(gong)在(zai)職年限(xian)為依據，以(yi)(yi)員工(gong)(gong)(gong)(gong)離職前(qian)十(shi)二(er)個月(yue)的平均工(gong)(gong)(gong)(gong)資(zi)(zi)為基數進行計(ji)算(suan)。但問題來(lai)了(le)，這個平均工(gong)(gong)(gong)(gong)資(zi)(zi)的計(ji)算(suan)是按照基本工(gong)(gong)(gong)(gong)資(zi)(zi)還是全(quan)額(e)工(gong)(gong)(gong)(gong)資(zi)(zi)？是應發工(gong)(gong)(gong)(gong)資(zi)(zi)還是實發工(gong)(gong)(gong)(gong)資(zi)(zi)？可能并不(bu)清楚。所以(yi)(yi)國家在(zai)勞動(dong)合(he)同法實施(shi)條例(li)第二(er)十(shi)七條進行了(le)補(bu)充說明，離職補(bu)償金中的月(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)是按照員工(gong)(gong)(gong)(gong)應得(de)工(gong)(gong)(gong)(gong)資(zi)(zi)計(ji)算(suan)，包括了(le)計(ji)時工(gong)(gong)(gong)(gong)資(zi)(zi)、計(ji)件工(gong)(gong)(gong)(gong)資(zi)(zi)以(yi)(yi)及獎金、津(jin)貼(tie)和補(bu)貼(tie)等一切貨(huo)幣性(xing)收入(ru)。
總結(jie)一下(xia)離(li)(li)(li)職補(bu)償(chang)(chang)金(jin)的(de)計算基數是員(yuan)工離(li)(li)(li)職前(qian)十二個月全額應(ying)發工資的(de)平(ping)均值，記(ji)住兩個關鍵(jian)詞全額，也(ye)(ye)就是包含了所(suo)有收入，應(ying)發也(ye)(ye)就是不(bu)需(xu)要扣(kou)除個稅(shui)社(she)保等費用。另外再提醒一下(xia)，如果涉及到N+1額外補(bu)償(chang)(chang)的(de)，這里額外的(de)一個月代通知(zhi)金(jin)，它的(de)計算標準(zhun)是員(yuan)工離(li)(li)(li)職前(qian)一個月的(de)收入不(bu)是平(ping)均值，且不(bu)受社(she)平(ping)工資三(san)倍封頂的(de)約束。
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