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工(gong)(gong)資指導線制(zhi)度主要在(zai)于(yu)引導企業(ye)建(jian)立職工(gong)(gong)工(gong)(gong)資正(zheng)(zheng)常(chang)增長(chang)機(ji)制(zhi)。工(gong)(gong)資增長(chang)有利于(yu)調動職工(gong)(gong)的積極性(xing)、主動性(xing)、創造性(xing)，對于(yu)促(cu)進消費、拉動內需、提高企業(ye)效益(yi)具有積極作用。企業(ye)應當貫徹(che)按勞分(fen)配、同工(gong)(gong)同酬原則，根據(ju)本單(dan)位經濟效益(yi)增長(chang)情況(kuang)，建(jian)立職工(gong)(gong)工(gong)(gong)資正(zheng)(zheng)常(chang)增長(chang)機(ji)制(zhi)。

在政府發(fa)布工(gong)(gong)(gong)(gong)資(zi)(zi)指導(dao)線(xian)30日內，企業(ye)應(ying)當與職工(gong)(gong)(gong)(gong)進(jin)行工(gong)(gong)(gong)(gong)資(zi)(zi)集(ji)體(ti)協(xie)商，制(zhi)定職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資(zi)(zi)調(diao)整方案，向人力資(zi)(zi)源社會(hui)保障部門(men)備案。開展工(gong)(gong)(gong)(gong)資(zi)(zi)集(ji)體(ti)協(xie)商，應(ying)當根(gen)據工(gong)(gong)(gong)(gong)資(zi)(zi)指導(dao)線(xian)，分析企業(ye)經濟效益(yi)、職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資(zi)(zi)水平(ping)、勞動生(sheng)產率和人工(gong)(gong)(gong)(gong)成本等(deng)指標，兼顧企業(ye)的承受能力、發(fa)展目標等(deng)因素，合(he)理確定工(gong)(gong)(gong)(gong)資(zi)(zi)增長幅度和工(gong)(gong)(gong)(gong)資(zi)(zi)水平(ping)。

此前，根(gen)據省統計局、省人(ren)社廳公布的上年度全省在(zai)崗職(zhi)工(gong)(gong)(gong)平均工(gong)(gong)(gong)資（每月(yue)4850元）標準，日照(zhao)市確定了2016年6月(yue)至2017年5月(yue)期(qi)間(jian)企業社保繳費(fei)基數（即繳費(fei)工(gong)(gong)(gong)資）的上下限(xian)：月(yue)繳費(fei)工(gong)(gong)(gong)資上限(xian)為(wei)14549元，下限(xian)為(wei)2910元。與去年相比有所提(ti)高。

目(mu)前，日照市參(can)保企業職工(gong)(gong)需(xu)繳(jiao)(jiao)納(na)基本養老、醫療、失(shi)業、工(gong)(gong)傷和生育等共5項(xiang)社會保險費，以(yi)職工(gong)(gong)上(shang)年(nian)度月(yue)平均(jun)工(gong)(gong)資收入(ru)為基數，按企業最(zui)低(di)負(fu)擔26.7%、職工(gong)(gong)合計負(fu)擔10.5%的(de)比例繳(jiao)(jiao)納(na)。

參保職(zhi)工(gong)月工(gong)資收入低于全(quan)省上年度在崗職(zhi)工(gong)月平均工(gong)資60%的，按60%確(que)定為(wei)基數；高(gao)于全(quan)省上年度在崗職(zhi)工(gong)月平均工(gong)資300%的，按300%確(que)定為(wei)繳費(fei)基數；居于300%至(zhi)60%之間的，以本人(ren)實發工(gong)資為(wei)繳費(fei)基數。

由此核定企業(ye)職(zhi)工社(she)保費的每月繳費額，上限(xian)為(wei)：單位最低負(fu)(fu)擔(dan)(dan)3884.58元(yuan)(yuan)，職(zhi)工負(fu)(fu)擔(dan)(dan)1527.66元(yuan)(yuan)，合計繳費額為(wei)5412.24元(yuan)(yuan)；下限(xian)為(wei)：單位最低負(fu)(fu)擔(dan)(dan)776.97元(yuan)(yuan)，職(zhi)工負(fu)(fu)擔(dan)(dan)305.55元(yuan)(yuan)，合計繳費額為(wei)1082.52元(yuan)(yuan)。