最(zui)(zui)低工(gong)(gong)(gong)(gong)資標(biao)(biao)準是保(bao)障勞動者最(zui)(zui)低工(gong)(gong)(gong)(gong)資收入的(de)法律制(zhi)度，是一種(zhong)適用于全(quan)行業(ye)的(de)國家(jia)標(biao)(biao)準。按照(zhao)統一要求，最(zui)(zui)低工(gong)(gong)(gong)(gong)資的(de)測算(suan)有兩(liang)種(zhong)方法：比重法與恩格爾系數法，兩(liang)種(zhong)方法均(jun)參(can)考(kao)上年度當地人(ren)均(jun)生活費用、職(zhi)(zhi)工(gong)(gong)(gong)(gong)個人(ren)社保(bao)公(gong)積金費用、全(quan)市平(ping)均(jun)工(gong)(gong)(gong)(gong)資、經(jing)濟(ji)發展(zhan)水平(ping)、失業(ye)率(lv)、贍(shan)養系數等六個指標(biao)(biao)，根據不(bu)同(tong)的(de)測算(suan)公(gong)式(shi)，綜合確定當地最(zui)(zui)低工(gong)(gong)(gong)(gong)資標(biao)(biao)準。最(zui)(zui)低工(gong)(gong)(gong)(gong)資標(biao)(biao)準的(de)月薪(xin)針對全(quan)日制(zhi)職(zhi)(zhi)工(gong)(gong)(gong)(gong)，而時(shi)(shi)(shi)薪(xin)針對非(fei)全(quan)日制(zhi)職(zhi)(zhi)工(gong)(gong)(gong)(gong)。按照(zhao)相關(guan)法律條(tiao)款的(de)規(gui)定，非(fei)全(quan)日制(zhi)工(gong)(gong)(gong)(gong)作指一天(tian)工(gong)(gong)(gong)(gong)作不(bu)超(chao)過4個小時(shi)(shi)(shi)，一周不(bu)超(chao)過24小時(shi)(shi)(shi)，因此(ci)不(bu)能按照(zhao)全(quan)日制(zhi)工(gong)(gong)(gong)(gong)作的(de)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)進行折算(suan)。

在(zai)勞動(dong)者(zhe)提供正常勞動(dong)的(de)(de)情況下(xia)，用人單位(wei)應支(zhi)付給勞動(dong)者(zhe)的(de)(de)工資在(zai)剔(ti)除下(xia)列(lie)各項以后，不得低于其所在(zai)地的(de)(de)最低工資標(biao)準。下(xia)列(lie)項目(mu)不作為最低工資的(de)(de)組(zu)成部分，單位(wei)應按規定另行支(zhi)付：

一(yi)、加(jia)班(ban)費用：延長法定工作時間的工資。

二、特殊(shu)津貼：中班(ban)、夜班(ban)、高溫、低溫、井下(xia)、有毒(du)有害等特殊(shu)工作環境、條(tiao)件(jian)下(xia)的津貼。

三、法定福利：主要包括：對勞動者進行培訓的費用；按國家勞動安全衛生規定發給勞動者的費用和用品，以及用人單位自身規定的工作用品（如工作著裝等）；按國家住房制度改革規定由用人單位為勞動者繳納的住房公積金；用人單位為勞動者支付的醫療衛生費、喪葬撫恤救濟金、探親路費、計劃生育補貼、生活困難補助、冬季取暖補貼、防暑降溫費等。