转:用人单位拆解工资降低员工加班费的办法
<p class="MsoNormal" style="margin:0cm 0cm 0pt"><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">为降低工资支付成本，各企业纷纷想出</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">妙招</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">，诸如将原来的基本工资拆分为若干组成部分，以减少基本工资或者底薪的金额，从而实现少支付加班工资的目的。在意图规避法律风险的时候，有可能陷入新的风险。在进行工资结构设计时，我们需要知道的一个法律常识是，加班工资是以标准工资作为计算基数的，而标准工资绝不意味着就是许多企业人所理解的</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">基本工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">或者</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">底薪</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><br /></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"> <span class="ttag">劳动合同法</span>实施后，一些企业精于算计出新招</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><br /></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"> 本报讯记者余晓玲报道：</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">我们企业将我们原来的工资拆分成了底薪加职务工资加岗位工资等，计算<span class="ttag">加班费</span>则只按底薪为基数，我们的加班费今年大大减少了。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">在近日东莞市内举行的一场综合性招聘会上，一家五金制造厂的员工<personname wst="on" productid="李">李</personname>先生向记者反映。<personname wst="on" productid="李">李</personname>先生表示，企业的做法太不合理，于是节后就开始出来寻觅新的工作岗位，而且他最关心的就是工资待遇和加班费的计算问题。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><br /></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"> 据<personname wst="on" productid="李">李</personname>先生介绍，他是茶山镇一家精密五金制造厂的技术工，去年月工资是</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">1700</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">多元。平常加班，加班费一个小时</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">10</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">块多钱，去年《劳动合同法》颁布后，公司</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">6</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">7</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">月份就将他的月工资调整为底薪</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">1300</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元，其余以加班费计算。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">公司调整工资后，就意味着我要加班几十个小时才能拿到我原来的工资。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><personname wst="on" productid="李"><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">李</span></personname><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">先生对记者说，今年开年公司又出台了新政策，将底薪调整为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">720</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元，其余设了职务津贴和岗位津贴，加起来虽然也有</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">1000</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">多元，但企业已经明确，今后的加班费将只以底薪为计算基数。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">这样平常加班费一个小时就只有</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">6</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">块多钱了。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”<br /></font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"> 据记者了解到，采用这种做法的企业并不在少数。塘厦一家模具厂员工<personname wst="on" productid="刘">刘</personname>先生也打来电话向记者反映，他的月工资正常情况下是</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">1200</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">多元，但厂里在计发加班费时只按</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">690</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元计算。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">这种现象在劳动合同法实施后很明显，主要是企业想逃避支付员工过高的加班费。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">广东格雷兄弟律师事务所的徐律师表示。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><br /></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"> 据记者了解，劳动合同有明确约定工资数额的，加班费的计算基数应当以劳动合同约定的工资作为加班费计算基准。如果劳动合同的工资项目分为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">基本工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">岗位工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">职务工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">等，应当以各项工资的总和作为基数计发加班费，不能以</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">基本工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">岗位工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">或</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">“</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">职务工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">”</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">单独一项作为计算基数。如果劳动合同没有明确约定工资数额，或者合同约定不明确时，应当以实际工资作为计算基数。凡是用人单位直接支付给职工的工资、奖金、津贴、补贴等都属于实际工资。而在以实际工资都可作为加班费计算基数时，加班费、伙食补助和劳动保护补贴等应当扣除，不能列入计算范围。</span></p><p class="MsoNormal" style="margin:0cm 0cm 0pt"><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'"></span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">(</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">本文来源：金羊网</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman">-</font></span><span style="font-family:宋体;mso-bidi-font-size:10.5pt;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">羊城晚报</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><font face="Times New Roman"> )<p></p></font></span></p>
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