最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)標(biao)(biao)準(zhun)是(shi)保(bao)(bao)障(zhang)勞(lao)動者最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)收入的(de)法(fa)律制度，是(shi)一種適用于全(quan)(quan)行業(ye)的(de)國家標(biao)(biao)準(zhun)。按照統(tong)一要求，最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)的(de)測(ce)算(suan)有兩種方法(fa)：比重法(fa)與恩格(ge)爾系數(shu)(shu)法(fa)，兩種方法(fa)均參考(kao)上(shang)年度當地人(ren)均生活(huo)費用、職工(gong)(gong)(gong)(gong)(gong)個人(ren)社保(bao)(bao)公積(ji)金費用、全(quan)(quan)市平均工(gong)(gong)(gong)(gong)(gong)資(zi)、經濟(ji)發(fa)展(zhan)水平、失業(ye)率、贍養系數(shu)(shu)等六個指標(biao)(biao)，根據不同的(de)測(ce)算(suan)公式，綜合確定當地最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)標(biao)(biao)準(zhun)。最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)標(biao)(biao)準(zhun)的(de)月薪針對全(quan)(quan)日(ri)制職工(gong)(gong)(gong)(gong)(gong)，而時薪針對非全(quan)(quan)日(ri)制職工(gong)(gong)(gong)(gong)(gong)。按照相關(guan)法(fa)律條款的(de)規定，非全(quan)(quan)日(ri)制工(gong)(gong)(gong)(gong)(gong)作指一天工(gong)(gong)(gong)(gong)(gong)作不超(chao)過4個小時，一周不超(chao)過24小時，因此不能按照全(quan)(quan)日(ri)制工(gong)(gong)(gong)(gong)(gong)作的(de)工(gong)(gong)(gong)(gong)(gong)時進行折算(suan)。

在(zai)勞(lao)動(dong)(dong)者(zhe)提供正(zheng)常勞(lao)動(dong)(dong)的情況下(xia)(xia)，用人單(dan)位(wei)應支(zhi)(zhi)付給勞(lao)動(dong)(dong)者(zhe)的工資(zi)在(zai)剔除下(xia)(xia)列各項以后，不得低(di)于其所在(zai)地的最(zui)(zui)低(di)工資(zi)標準。下(xia)(xia)列項目不作(zuo)為最(zui)(zui)低(di)工資(zi)的組成部分，單(dan)位(wei)應按規定(ding)另行(xing)支(zhi)(zhi)付：

一、加班費(fei)用：延長法定工作(zuo)時間的(de)工資。

二、特殊津(jin)貼(tie)(tie)：中班(ban)、夜班(ban)、高溫、低溫、井下(xia)、有毒有害等特殊工作環(huan)境、條件下(xia)的津(jin)貼(tie)(tie)。

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。