《勞動法》第48條規(gui)定(ding)，國(guo)家實行最(zui)(zui)低(di)(di)工(gong)(gong)(gong)資(zi)保障制(zhi)度，最(zui)(zui)低(di)(di)工(gong)(gong)(gong)資(zi)的(de)具體標(biao)準由(you)省、自(zi)治(zhi)區、直轄(xia)市人民政府規(gui)定(ding)。原勞動保障部(bu)頒布(bu)《最(zui)(zui)低(di)(di)工(gong)(gong)(gong)資(zi)規(gui)定(ding)》，明確最(zui)(zui)低(di)(di)工(gong)(gong)(gong)資(zi)標(biao)準每兩年至少(shao)調(diao)整一次。《國(guo)務院批轉發改委等(deng)部(bu)門(men)關于深化收入分配制(zhi)度改革的(de)若干意見的(de)通知》要(yao)求，根據經濟發展、物價變動等(deng)因素，適(shi)時調(diao)整最(zui)(zui)低(di)(di)工(gong)(gong)(gong)資(zi)標(biao)準。

廣(guang)(guang)(guang)東(dong)省人民(min)政(zheng)府(fu)(fu)發布《廣(guang)(guang)(guang)東(dong)省人民(min)政(zheng)府(fu)(fu)關于(yu)調整我(wo)省企業職(zhi)工(gong)(gong)(gong)(gong)最低(di)工(gong)(gong)(gong)(gong)資(zi)標(biao)準(zhun)的(de)通知》(以(yi)下簡稱“通知”)，從(cong)2021年12月1日(ri)起(qi)，對廣(guang)(guang)(guang)東(dong)省企業職(zhi)工(gong)(gong)(gong)(gong)最低(di)工(gong)(gong)(gong)(gong)資(zi)標(biao)準(zhun)和非(fei)全日(ri)制(zhi)職(zhi)工(gong)(gong)(gong)(gong)小時(shi)最低(di)工(gong)(gong)(gong)(gong)資(zi)標(biao)準(zhun)進行(xing)調整。其中，廣(guang)(guang)(guang)州最低(di)工(gong)(gong)(gong)(gong)資(zi)標(biao)準(zhun)調整為2300元/月，非(fei)全日(ri)制(zhi)職(zhi)工(gong)(gong)(gong)(gong)小時(shi)最低(di)工(gong)(gong)(gong)(gong)資(zi)標(biao)準(zhun)調整為22.2元/小時(shi)。

最低工資標準計算方法

最低工(gong)資標準是(shi)(shi)指(zhi)勞(lao)(lao)(lao)動(dong)者(zhe)在(zai)法定工(gong)作時間(jian)內(nei)或依法簽訂的(de)勞(lao)(lao)(lao)動(dong)合同(tong)約定的(de)工(gong)作時間(jian)內(nei)提(ti)供了(le)正常勞(lao)(lao)(lao)動(dong)的(de)前提(ti)下,用人單位依法應(ying)當支付的(de)最低勞(lao)(lao)(lao)動(dong)報酬。其組成(cheng)不包含以下項目(mu)：一是(shi)(shi)延長工(gong)作時間(jian)工(gong)資；二(er)是(shi)(shi)勞(lao)(lao)(lao)動(dong)者(zhe)在(zai)中(zhong)班、夜(ye)班、高溫(wen)(wen)、低溫(wen)(wen)、井下、有毒有害等特(te)殊工(gong)作環境、條件下的(de)津貼；三是(shi)(shi)法律、法規(gui)和(he)國家規(gui)定的(de)勞(lao)(lao)(lao)動(dong)者(zhe)福利待(dai)遇等。

最(zui)低工(gong)(gong)資(zi)標(biao)(biao)準(zhun)是按照原勞動保(bao)障部《最(zui)低工(gong)(gong)資(zi)規定》要(yao)求(qiu)，采取比重法（即月最(zui)低工(gong)(gong)資(zi)標(biao)(biao)準(zhun)＝最(zui)低人均收入戶(hu)月生活費(fei)支出水(shui)平(ping)×每一就(jiu)業(ye)者的贍養系數(shu)+調整(zheng)(zheng)數(shu)，其中調整(zheng)(zheng)數(shu)主要(yao)考慮個人繳納的養老、失業(ye)、醫療保(bao)險和住(zhu)房公積金的最(zui)低費(fei)用）進(jin)行測(ce)算，并綜(zong)合考慮GDP、在崗職工(gong)(gong)平(ping)均工(gong)(gong)資(zi)增長、居民消費(fei)價格指數(shu)和周邊省市最(zui)低工(gong)(gong)資(zi)標(biao)(biao)準(zhun)，以及(ji)企業(ye)承受能力等(deng)方面的因素進(jin)行調整(zheng)(zheng)修正后得出。

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(zhi)職工小(xiao)時最低工資標(biao)準為22.2元/小(xiao)時。

廣州全(quan)日制月(yue)最(zui)低(di)工資標準為2300元/月(yue)。

深圳全日制(zhi)月最(zui)低工資標準為2360元/月。

二、廣東省二類地區（珠海、佛山、東莞、中山）

非全(quan)日(ri)制職工小時(shi)最低(di)工資標準(zhun)為(wei)18.1元/小時(shi)。

全日制(zhi)月(yue)最低工資標準為1900元(yuan)/月(yue)。

三、廣東省三類地區（汕頭、惠州、江門、肇慶、湛江）

非全日制(zhi)職工(gong)(gong)小時最低工(gong)(gong)資(zi)標準為17元/小時。

全日制月最低工資標準為1720元(yuan)/月。

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）

非全日制職工(gong)小時(shi)最低工(gong)資標準為16.1元(yuan)/小時(shi)。

全(quan)日制月最低工(gong)資標準為1620元/月。