員(yuan)工(gong)(gong)(gong)(gong)(gong)離(li)職(zhi)補(bu)償(chang)金(jin)的(de)計算(suan)基(ji)數是(shi)(shi)什么？勞(lao)動(dong)合同(tong)法第(di)(di)四十七(qi)條(tiao)規定，員(yuan)工(gong)(gong)(gong)(gong)(gong)離(li)職(zhi)的(de)補(bu)償(chang)金(jin)是(shi)(shi)以員(yuan)工(gong)(gong)(gong)(gong)(gong)在職(zhi)年限為(wei)依據，以員(yuan)工(gong)(gong)(gong)(gong)(gong)離(li)職(zhi)前十二個月(yue)的(de)平均工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)為(wei)基(ji)數進(jin)行計算(suan)。但問題來了(le)(le)，這(zhe)個平均工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)的(de)計算(suan)是(shi)(shi)按(an)照(zhao)(zhao)基(ji)本工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)還(huan)是(shi)(shi)全(quan)額工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)？是(shi)(shi)應發工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)還(huan)是(shi)(shi)實發工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)？可能(neng)并不清楚。所以國家在勞(lao)動(dong)合同(tong)法實施條(tiao)例第(di)(di)二十七(qi)條(tiao)進(jin)行了(le)(le)補(bu)充說(shuo)明，離(li)職(zhi)補(bu)償(chang)金(jin)中的(de)月(yue)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)是(shi)(shi)按(an)照(zhao)(zhao)員(yuan)工(gong)(gong)(gong)(gong)(gong)應得(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)計算(suan)，包括了(le)(le)計時(shi)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)、計件工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)以及獎金(jin)、津貼和補(bu)貼等一切貨(huo)幣性收入。
總結一(yi)下離職補(bu)償(chang)金的計(ji)算(suan)基(ji)數是(shi)員工(gong)離職前十二個月(yue)(yue)全(quan)額(e)應發(fa)工(gong)資(zi)的平均值，記(ji)住兩個關鍵詞全(quan)額(e)，也(ye)就(jiu)是(shi)包含了所有收入，應發(fa)也(ye)就(jiu)是(shi)不(bu)需要扣除(chu)個稅(shui)社保等費用。另(ling)外(wai)再提醒一(yi)下，如果(guo)涉及到N+1額(e)外(wai)補(bu)償(chang)的，這里額(e)外(wai)的一(yi)個月(yue)(yue)代通(tong)知金，它的計(ji)算(suan)標準是(shi)員工(gong)離職前一(yi)個月(yue)(yue)的收入不(bu)是(shi)平均值，且不(bu)受社平工(gong)資(zi)三倍封頂的約束。
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