員(yuan)(yuan)(yuan)工(gong)(gong)(gong)離(li)職(zhi)(zhi)補償(chang)金(jin)的(de)(de)(de)計算(suan)(suan)基數(shu)是什么？勞(lao)動合同法(fa)第四十七條(tiao)(tiao)(tiao)規定，員(yuan)(yuan)(yuan)工(gong)(gong)(gong)離(li)職(zhi)(zhi)的(de)(de)(de)補償(chang)金(jin)是以員(yuan)(yuan)(yuan)工(gong)(gong)(gong)在職(zhi)(zhi)年限為依據，以員(yuan)(yuan)(yuan)工(gong)(gong)(gong)離(li)職(zhi)(zhi)前十二個月的(de)(de)(de)平均工(gong)(gong)(gong)資為基數(shu)進(jin)行(xing)計算(suan)(suan)。但(dan)問題來了，這(zhe)個平均工(gong)(gong)(gong)資的(de)(de)(de)計算(suan)(suan)是按照(zhao)基本工(gong)(gong)(gong)資還是全額工(gong)(gong)(gong)資？是應發(fa)(fa)工(gong)(gong)(gong)資還是實(shi)(shi)發(fa)(fa)工(gong)(gong)(gong)資？可能并不(bu)清楚。所以國(guo)家在勞(lao)動合同法(fa)實(shi)(shi)施(shi)條(tiao)(tiao)(tiao)例(li)第二十七條(tiao)(tiao)(tiao)進(jin)行(xing)了補充說(shuo)明，離(li)職(zhi)(zhi)補償(chang)金(jin)中的(de)(de)(de)月工(gong)(gong)(gong)資是按照(zhao)員(yuan)(yuan)(yuan)工(gong)(gong)(gong)應得工(gong)(gong)(gong)資計算(suan)(suan)，包括了計時工(gong)(gong)(gong)資、計件工(gong)(gong)(gong)資以及(ji)獎金(jin)、津貼和補貼等一切貨幣性收入。
總結一(yi)下(xia)離職補(bu)償(chang)金(jin)的(de)計算(suan)基數是員工離職前(qian)十二個月全(quan)額應發工資的(de)平均值，記住兩個關鍵(jian)詞全(quan)額，也(ye)就是包含了所有收入，應發也(ye)就是不(bu)需要扣除個稅社保等費用。另(ling)外再提醒(xing)一(yi)下(xia)，如果涉(she)及(ji)到N+1額外補(bu)償(chang)的(de)，這里額外的(de)一(yi)個月代(dai)通知金(jin)，它的(de)計算(suan)標(biao)準(zhun)是員工離職前(qian)一(yi)個月的(de)收入不(bu)是平均值，且不(bu)受社平工資三倍封頂的(de)約束。
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