字号调整
2017年度上海市职工工资性收入申报工作启动啦!
申报数据怎么算？
申报结果会影响缴费基数吗？
三个问题帮助您理解申报内容。
一问：工资总额是什么？
答：工资总额是指各单位在一定时期内直接支付给本单位全部职工的劳动报酬总额，主要由六个部分组成：
计时工资
计件工资
奖金
津贴和补贴
加班加点工资
特殊情况下支付的工资
二问：职工月平均工资收入如何确定？
答：职工月平均工资收入是指单位在一定时期内直接支付给某职工个人的劳动报酬总额，平均到每个月的金额。
三问：缴费基数如何理解？
答：缴费基数是指根据单位申报，经职工个人确认的上年度月平均工资收入，并按照上海市上年度全市职工月平均工资的300%和60%作为职工缴费基数的上限和下限确定。
温馨提示
凡是国家统计局有关文件没有明确规定不作为工资总额统计项目的，都要纳入社会保险缴费基数统计范畴！
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