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工资基数是基本工资吗
释义
工资基数可以理解为基本工资,基本工资的构成包括除奖金、加班加点工资以及特殊劳动补偿性津贴(如夜班津贴、高温、低温下、有毒有害津贴、流动施工津贴等)外的一切工资报酬。
法律依据:《山东省企业工资支付规定》第二十五条:根据本规定第二十条计算加班工资的工资基数和第二十四条第一款计算劳动者休假工资基数,应当按照劳动者上一月份提供正常劳动所得实际工资扣除该月加班工资后的数额确定。劳动者上一月份没有提供正常劳动的,按照向前顺推至其提供正常劳动月份所得实际工资扣除该月加班工资后的数额确定。
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