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工(gong)(gong)(gong)(gong)資指導線制度主要在于引導企(qi)業建立職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資正(zheng)常增長(chang)機(ji)制。工(gong)(gong)(gong)(gong)資增長(chang)有利于調動(dong)職工(gong)(gong)(gong)(gong)的積極(ji)性、主動(dong)性、創造性，對于促進消費、拉動(dong)內需、提高企(qi)業效益(yi)具有積極(ji)作用。企(qi)業應當貫徹按勞(lao)分配、同工(gong)(gong)(gong)(gong)同酬原(yuan)則(ze)，根據本單位經(jing)濟效益(yi)增長(chang)情況(kuang)，建立職工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資正(zheng)常增長(chang)機(ji)制。

在政府發布工資指導線30日內，企業(ye)應當(dang)(dang)與職(zhi)(zhi)工進行工資集體協商，制定(ding)職(zhi)(zhi)工工資調整方案(an)(an)，向人力(li)資源社會保障部門(men)備(bei)案(an)(an)。開展(zhan)(zhan)工資集體協商，應當(dang)(dang)根(gen)據工資指導線，分析(xi)企業(ye)經濟效(xiao)益、職(zhi)(zhi)工工資水(shui)平、勞動生產率和人工成本等(deng)指標，兼(jian)顧(gu)企業(ye)的(de)承(cheng)受能(neng)力(li)、發展(zhan)(zhan)目標等(deng)因素，合理確定(ding)工資增(zeng)長幅度和工資水(shui)平。

此前，根據(ju)省統(tong)計局、省人社(she)廳公(gong)布的上年(nian)(nian)度全省在崗職工平均工資（每(mei)月(yue)4850元(yuan)）標準，日照市(shi)確定(ding)了2016年(nian)(nian)6月(yue)至2017年(nian)(nian)5月(yue)期間企(qi)業(ye)社(she)保繳費(fei)(fei)基數（即繳費(fei)(fei)工資）的上下限(xian)(xian)：月(yue)繳費(fei)(fei)工資上限(xian)(xian)為14549元(yuan)，下限(xian)(xian)為2910元(yuan)。與去年(nian)(nian)相比有所提高。

目前(qian)，日照市參(can)保(bao)企業職(zhi)工(gong)(gong)需繳(jiao)納(na)基本(ben)養老、醫療、失業、工(gong)(gong)傷和生(sheng)育等共5項社會保(bao)險費，以(yi)職(zhi)工(gong)(gong)上年度月平(ping)均工(gong)(gong)資收入為基數，按企業最(zui)低負(fu)擔(dan)26.7%、職(zhi)工(gong)(gong)合計負(fu)擔(dan)10.5%的比例繳(jiao)納(na)。

參保(bao)職(zhi)工(gong)月(yue)(yue)工(gong)資(zi)收(shou)入低于全省上(shang)年度(du)在(zai)崗職(zhi)工(gong)月(yue)(yue)平(ping)均(jun)工(gong)資(zi)60%的(de)(de)，按(an)60%確定為基(ji)(ji)數；高于全省上(shang)年度(du)在(zai)崗職(zhi)工(gong)月(yue)(yue)平(ping)均(jun)工(gong)資(zi)300%的(de)(de)，按(an)300%確定為繳費(fei)基(ji)(ji)數；居于300%至60%之間的(de)(de)，以本(ben)人實發工(gong)資(zi)為繳費(fei)基(ji)(ji)數。

由此(ci)核定(ding)企業職工社保(bao)費(fei)(fei)的每月繳費(fei)(fei)額，上限為(wei)：單(dan)位(wei)最低負擔(dan)3884.58元，職工負擔(dan)1527.66元，合(he)計(ji)繳費(fei)(fei)額為(wei)5412.24元；下限為(wei)：單(dan)位(wei)最低負擔(dan)776.97元，職工負擔(dan)305.55元，合(he)計(ji)繳費(fei)(fei)額為(wei)1082.52元。