《勞(lao)動(dong)法》第48條規(gui)定，國(guo)家實(shi)行(xing)最(zui)低(di)(di)工資(zi)保障(zhang)制度，最(zui)低(di)(di)工資(zi)的具體標(biao)準(zhun)由省、自治區、直轄市人民政府規(gui)定。原勞(lao)動(dong)保障(zhang)部頒(ban)布(bu)《最(zui)低(di)(di)工資(zi)規(gui)定》，明確最(zui)低(di)(di)工資(zi)標(biao)準(zhun)每兩年至少調(diao)(diao)整一次(ci)。《國(guo)務院批(pi)轉發改委(wei)等部門關于(yu)深化收(shou)入分配(pei)制度改革的若干(gan)意(yi)見的通知》要求，根(gen)據經濟發展、物價(jia)變動(dong)等因素，適時(shi)調(diao)(diao)整最(zui)低(di)(di)工資(zi)標(biao)準(zhun)。

廣(guang)東(dong)省(sheng)(sheng)人(ren)民政府發(fa)布(bu)《廣(guang)東(dong)省(sheng)(sheng)人(ren)民政府關于調(diao)(diao)整(zheng)我省(sheng)(sheng)企業職(zhi)工(gong)(gong)最低(di)(di)工(gong)(gong)資(zi)(zi)(zi)(zi)標(biao)(biao)(biao)(biao)準(zhun)的通知(zhi)》(以下簡(jian)稱“通知(zhi)”)，從2021年(nian)12月1日(ri)起，對廣(guang)東(dong)省(sheng)(sheng)企業職(zhi)工(gong)(gong)最低(di)(di)工(gong)(gong)資(zi)(zi)(zi)(zi)標(biao)(biao)(biao)(biao)準(zhun)和非全(quan)日(ri)制(zhi)職(zhi)工(gong)(gong)小(xiao)(xiao)時最低(di)(di)工(gong)(gong)資(zi)(zi)(zi)(zi)標(biao)(biao)(biao)(biao)準(zhun)進行(xing)調(diao)(diao)整(zheng)。其中(zhong)，廣(guang)州最低(di)(di)工(gong)(gong)資(zi)(zi)(zi)(zi)標(biao)(biao)(biao)(biao)準(zhun)調(diao)(diao)整(zheng)為(wei)(wei)2300元/月，非全(quan)日(ri)制(zhi)職(zhi)工(gong)(gong)小(xiao)(xiao)時最低(di)(di)工(gong)(gong)資(zi)(zi)(zi)(zi)標(biao)(biao)(biao)(biao)準(zhun)調(diao)(diao)整(zheng)為(wei)(wei)22.2元/小(xiao)(xiao)時。

最低工資標準計算方法

最低(di)(di)工(gong)(gong)資標準是指勞(lao)(lao)(lao)動(dong)(dong)者(zhe)在(zai)法(fa)定(ding)(ding)工(gong)(gong)作(zuo)時(shi)間內或(huo)依法(fa)簽(qian)訂的勞(lao)(lao)(lao)動(dong)(dong)合同約定(ding)(ding)的工(gong)(gong)作(zuo)時(shi)間內提供了正常(chang)勞(lao)(lao)(lao)動(dong)(dong)的前提下,用人單位(wei)依法(fa)應當支(zhi)付的最低(di)(di)勞(lao)(lao)(lao)動(dong)(dong)報酬(chou)。其組(zu)成不包含以下項目：一(yi)是延長工(gong)(gong)作(zuo)時(shi)間工(gong)(gong)資；二是勞(lao)(lao)(lao)動(dong)(dong)者(zhe)在(zai)中班(ban)、夜班(ban)、高(gao)溫(wen)(wen)、低(di)(di)溫(wen)(wen)、井下、有毒有害(hai)等特殊工(gong)(gong)作(zuo)環(huan)境、條件下的津貼；三是法(fa)律(lv)、法(fa)規和國家規定(ding)(ding)的勞(lao)(lao)(lao)動(dong)(dong)者(zhe)福利(li)待遇等。

最(zui)低(di)工(gong)(gong)資(zi)標(biao)準(zhun)是按(an)照原勞動(dong)保(bao)障部《最(zui)低(di)工(gong)(gong)資(zi)規定》要求，采(cai)取比重法（即月最(zui)低(di)工(gong)(gong)資(zi)標(biao)準(zhun)＝最(zui)低(di)人均(jun)收(shou)入戶(hu)月生活費(fei)支出(chu)水平×每一就業(ye)者的贍(shan)養系(xi)數(shu)(shu)+調(diao)(diao)整數(shu)(shu)，其(qi)中調(diao)(diao)整數(shu)(shu)主要考慮個(ge)人繳納(na)的養老、失(shi)業(ye)、醫療保(bao)險(xian)和(he)住房公積金的最(zui)低(di)費(fei)用）進行測算(suan)，并綜合(he)考慮GDP、在(zai)崗職工(gong)(gong)平均(jun)工(gong)(gong)資(zi)增(zeng)長、居民消(xiao)費(fei)價格指(zhi)數(shu)(shu)和(he)周(zhou)邊(bian)省市最(zui)低(di)工(gong)(gong)資(zi)標(biao)準(zhun)，以及企業(ye)承受能力等方(fang)面的因素進行調(diao)(diao)整修正后得出(chu)。

廣東省企業職工最低工資標準分類

一、廣東省一類地區（廣州、深圳）

非全日制職工(gong)小(xiao)時(shi)最(zui)低工(gong)資標準為22.2元/小(xiao)時(shi)。

廣州全日制月最低工資標準為2300元/月。

深圳全日制月最低(di)工資標準為(wei)2360元(yuan)/月。

二、廣東省二類地區（珠海、佛山、東莞、中山）

非全日制職(zhi)工小(xiao)(xiao)時最低工資(zi)標準為(wei)18.1元(yuan)/小(xiao)(xiao)時。

全日制(zhi)月最低工(gong)資標準為1900元/月。

三、廣東省三類地區（汕頭、惠州、江門、肇慶、湛江）

非全(quan)日制職工(gong)小時(shi)最(zui)低工(gong)資標準為17元(yuan)/小時(shi)。

全(quan)日制月(yue)最低工資標準為1720元/月(yue)。

四、廣東省四類地區（韶關、河源、梅州、汕尾、陽江、茂名、清遠、潮州、揭陽、云浮）

非(fei)全(quan)日制職工小(xiao)時最低工資標(biao)準(zhun)為16.1元/小(xiao)時。

全日(ri)制(zhi)月最低工資標準為1620元/月。