員工(gong)(gong)(gong)(gong)離(li)職(zhi)補(bu)(bu)償金的計算(suan)基(ji)數是(shi)什(shen)么？勞動合同(tong)法第四十七條(tiao)規定，員工(gong)(gong)(gong)(gong)離(li)職(zhi)的補(bu)(bu)償金是(shi)以員工(gong)(gong)(gong)(gong)在職(zhi)年(nian)限(xian)為依(yi)據，以員工(gong)(gong)(gong)(gong)離(li)職(zhi)前十二個(ge)月的平均工(gong)(gong)(gong)(gong)資為基(ji)數進行計算(suan)。但(dan)問題來了(le)(le)，這個(ge)平均工(gong)(gong)(gong)(gong)資的計算(suan)是(shi)按(an)照基(ji)本工(gong)(gong)(gong)(gong)資還(huan)是(shi)全(quan)額工(gong)(gong)(gong)(gong)資？是(shi)應(ying)(ying)發工(gong)(gong)(gong)(gong)資還(huan)是(shi)實發工(gong)(gong)(gong)(gong)資？可能并不(bu)清(qing)楚(chu)。所以國家在勞動合同(tong)法實施條(tiao)例第二十七條(tiao)進行了(le)(le)補(bu)(bu)充說明，離(li)職(zhi)補(bu)(bu)償金中的月工(gong)(gong)(gong)(gong)資是(shi)按(an)照員工(gong)(gong)(gong)(gong)應(ying)(ying)得工(gong)(gong)(gong)(gong)資計算(suan)，包括了(le)(le)計時工(gong)(gong)(gong)(gong)資、計件工(gong)(gong)(gong)(gong)資以及獎金、津貼和(he)補(bu)(bu)貼等一切(qie)貨(huo)幣性收(shou)入。
總結一(yi)下離職(zhi)補償(chang)金(jin)的計算(suan)基數是(shi)員(yuan)工(gong)離職(zhi)前(qian)十二個(ge)月(yue)(yue)全(quan)額(e)應(ying)發工(gong)資的平均值，記住(zhu)兩個(ge)關鍵詞全(quan)額(e)，也就是(shi)包含(han)了(le)所有收入(ru)，應(ying)發也就是(shi)不需要扣除個(ge)稅社(she)(she)保等費用。另外(wai)再提醒一(yi)下，如果(guo)涉及到N+1額(e)外(wai)補償(chang)的，這(zhe)里(li)額(e)外(wai)的一(yi)個(ge)月(yue)(yue)代通知金(jin)，它的計算(suan)標準是(shi)員(yuan)工(gong)離職(zhi)前(qian)一(yi)個(ge)月(yue)(yue)的收入(ru)不是(shi)平均值，且不受社(she)(she)平工(gong)資三倍(bei)封(feng)頂的約束。
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