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工(gong)資(zi)(zi)指導(dao)線(xian)制度主要在(zai)于引導(dao)企業(ye)建立(li)職(zhi)工(gong)工(gong)資(zi)(zi)正常增(zeng)長(chang)機(ji)制。工(gong)資(zi)(zi)增(zeng)長(chang)有利于調(diao)動(dong)(dong)職(zhi)工(gong)的積(ji)極性、主動(dong)(dong)性、創造性，對(dui)于促進消費、拉動(dong)(dong)內需(xu)、提高企業(ye)效(xiao)益具有積(ji)極作(zuo)用。企業(ye)應當貫(guan)徹按勞分(fen)配、同工(gong)同酬原(yuan)則(ze)，根據本單位經濟效(xiao)益增(zeng)長(chang)情況，建立(li)職(zhi)工(gong)工(gong)資(zi)(zi)正常增(zeng)長(chang)機(ji)制。

在政(zheng)府(fu)發(fa)布工(gong)(gong)(gong)(gong)資(zi)(zi)指導線30日內，企(qi)業應當與職工(gong)(gong)(gong)(gong)進行工(gong)(gong)(gong)(gong)資(zi)(zi)集體(ti)協商(shang)，制定職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資(zi)(zi)調(diao)整方(fang)案，向人力(li)資(zi)(zi)源社會(hui)保障部門備案。開(kai)展(zhan)工(gong)(gong)(gong)(gong)資(zi)(zi)集體(ti)協商(shang)，應當根(gen)據工(gong)(gong)(gong)(gong)資(zi)(zi)指導線，分(fen)析企(qi)業經(jing)濟效(xiao)益、職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資(zi)(zi)水(shui)平、勞動生產(chan)率和人工(gong)(gong)(gong)(gong)成本等(deng)指標，兼顧企(qi)業的承受能力(li)、發(fa)展(zhan)目標等(deng)因素，合理確定工(gong)(gong)(gong)(gong)資(zi)(zi)增長幅度和工(gong)(gong)(gong)(gong)資(zi)(zi)水(shui)平。

此前，根據省(sheng)統計局、省(sheng)人社廳公布的上(shang)年(nian)度全省(sheng)在(zai)崗職工(gong)(gong)平均工(gong)(gong)資(zi)（每月(yue)(yue)4850元）標準，日照市確(que)定了2016年(nian)6月(yue)(yue)至2017年(nian)5月(yue)(yue)期間企業社保繳費(fei)基(ji)數（即繳費(fei)工(gong)(gong)資(zi)）的上(shang)下限：月(yue)(yue)繳費(fei)工(gong)(gong)資(zi)上(shang)限為14549元，下限為2910元。與去年(nian)相比(bi)有所提(ti)高。

目前，日照(zhao)市(shi)參保企業(ye)職(zhi)工(gong)需(xu)繳納基本(ben)養老、醫(yi)療(liao)、失業(ye)、工(gong)傷和生育等(deng)共5項社會保險費(fei)，以職(zhi)工(gong)上(shang)年度月平均工(gong)資收(shou)入為基數(shu)，按(an)企業(ye)最(zui)低負擔26.7%、職(zhi)工(gong)合計負擔10.5%的(de)比(bi)例繳納。

參保職工(gong)(gong)(gong)月工(gong)(gong)(gong)資(zi)收(shou)入低于(yu)全省上年度(du)在崗(gang)職工(gong)(gong)(gong)月平均工(gong)(gong)(gong)資(zi)60%的(de)(de)，按60%確定為(wei)基數；高于(yu)全省上年度(du)在崗(gang)職工(gong)(gong)(gong)月平均工(gong)(gong)(gong)資(zi)300%的(de)(de)，按300%確定為(wei)繳費(fei)基數；居于(yu)300%至60%之間的(de)(de)，以本(ben)人實發工(gong)(gong)(gong)資(zi)為(wei)繳費(fei)基數。

由(you)此核定企(qi)業職工(gong)社保費的每月(yue)繳(jiao)費額(e)，上限為：單位最低負(fu)(fu)擔3884.58元(yuan)，職工(gong)負(fu)(fu)擔1527.66元(yuan)，合(he)計繳(jiao)費額(e)為5412.24元(yuan)；下限為：單位最低負(fu)(fu)擔776.97元(yuan)，職工(gong)負(fu)(fu)擔305.55元(yuan)，合(he)計繳(jiao)費額(e)為1082.52元(yuan)。