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工(gong)(gong)(gong)(gong)資指導線制(zhi)度主要在于引導企業建立(li)職(zhi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資正常增長機制(zhi)。工(gong)(gong)(gong)(gong)資增長有(you)利(li)于調動職(zhi)工(gong)(gong)(gong)(gong)的(de)積極(ji)性、主動性、創造(zao)性，對(dui)于促進消費、拉動內需、提(ti)高企業效(xiao)益(yi)具有(you)積極(ji)作用(yong)。企業應當貫徹(che)按勞分配(pei)、同工(gong)(gong)(gong)(gong)同酬原則(ze)，根據本(ben)單(dan)位經(jing)濟效(xiao)益(yi)增長情(qing)況(kuang)，建立(li)職(zhi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資正常增長機制(zhi)。

在政府(fu)發(fa)布(bu)工(gong)資(zi)(zi)指(zhi)導線30日內，企業(ye)應(ying)當與職(zhi)(zhi)工(gong)進行工(gong)資(zi)(zi)集體(ti)協(xie)商，制定(ding)職(zhi)(zhi)工(gong)工(gong)資(zi)(zi)調(diao)整方案，向人力(li)資(zi)(zi)源社會保障部門(men)備案。開展工(gong)資(zi)(zi)集體(ti)協(xie)商，應(ying)當根據工(gong)資(zi)(zi)指(zhi)導線，分析(xi)企業(ye)經濟效益、職(zhi)(zhi)工(gong)工(gong)資(zi)(zi)水平、勞動生產率和(he)人工(gong)成(cheng)本等指(zhi)標，兼(jian)顧企業(ye)的(de)承受(shou)能(neng)力(li)、發(fa)展目(mu)標等因(yin)素，合理確定(ding)工(gong)資(zi)(zi)增長幅度和(he)工(gong)資(zi)(zi)水平。

此(ci)前(qian)，根據省統計(ji)局、省人(ren)社(she)廳公布(bu)的上年度(du)全(quan)省在崗(gang)職工(gong)(gong)平均(jun)工(gong)(gong)資(zi)(zi)(zi)（每(mei)月4850元(yuan)）標準(zhun)，日照市確定了2016年6月至(zhi)2017年5月期間企業社(she)保繳費基數（即(ji)繳費工(gong)(gong)資(zi)(zi)(zi)）的上下限：月繳費工(gong)(gong)資(zi)(zi)(zi)上限為14549元(yuan)，下限為2910元(yuan)。與去(qu)年相比有所(suo)提高。

目前，日照市參保(bao)企業(ye)(ye)職工(gong)(gong)(gong)需繳納(na)(na)基本養老(lao)、醫療、失業(ye)(ye)、工(gong)(gong)(gong)傷和生育等(deng)共5項(xiang)社會保(bao)險(xian)費(fei)，以職工(gong)(gong)(gong)上(shang)年度月平均工(gong)(gong)(gong)資收入為基數，按企業(ye)(ye)最低負擔26.7%、職工(gong)(gong)(gong)合計(ji)負擔10.5%的比例(li)繳納(na)(na)。

參保職工月(yue)工資(zi)收(shou)入低(di)于全(quan)省上年度在崗(gang)職工月(yue)平均(jun)工資(zi)60%的，按(an)60%確定(ding)為基(ji)(ji)數；高于全(quan)省上年度在崗(gang)職工月(yue)平均(jun)工資(zi)300%的，按(an)300%確定(ding)為繳費基(ji)(ji)數；居于300%至60%之間的，以本人(ren)實發工資(zi)為繳費基(ji)(ji)數。

由此核定(ding)企業(ye)職工(gong)社保(bao)費(fei)的(de)每月(yue)繳(jiao)(jiao)費(fei)額，上限(xian)為(wei)：單(dan)位(wei)最(zui)低負擔3884.58元(yuan)，職工(gong)負擔1527.66元(yuan)，合計繳(jiao)(jiao)費(fei)額為(wei)5412.24元(yuan)；下限(xian)為(wei)：單(dan)位(wei)最(zui)低負擔776.97元(yuan)，職工(gong)負擔305.55元(yuan)，合計繳(jiao)(jiao)費(fei)額為(wei)1082.52元(yuan)。