摘要
研究工资,首先要解决的一个问题就是工资定义及工资构成的认定问题。我国工资概念之劳动立法建构应区别于统计、税收口径工资总额构成与用人单位内部个别工资构成,采取工资定义加工资构成的形式,将抽象性规定与列举性规定相结合,将认定工资的标准引入到工资定义中,以涵摄及排除性规定明确工资构成。可考虑将工资概念定义为,是由用人单位定期直接向劳动者以货币形式支付的固定性劳动报酬,一般由基本工资、工作工资、其他工资三部分构成。除现行立法中所做的工资构成的例外性规定外,还应将以下几项排除于工资构成:支付周期多于一个月的奖金;以购物卡形式发放的福利;劳动者直接受自顾客的服务费。
The first problem of studying salary is the salary definition and structure. Distinguishing from the salary structure defined by statistics department, tax department and employers, the salary concept in labor law should adopt the form of salary definition and structure which combine abstract provisions with enumerative provisions. The salary definition should introduce the standard and the salary structure should make clear the limits.It can be considered that the salary is fixed labor remuneration paid by the employer in the form of money, which is made up of three parts: basic salary, working wage and other wages. In addition to the exceptions provided in the current legislation, something like the bonus whose payment period is more than one month, the welfare which is in the form of the shopping card, the service fee from the customers and other non-fixed, non-periodic, non-monetary payment items should be eliminated.
作者
宋紫薇
Song Ziwei(Teaching Department,Shanghai Trade Union Polytechnic,Shanghai 200000)
出处
《山东工会论坛》
2019年第5期31-38,共8页
Shandong Trade Unions＇ Tribune
关键词
工资
概念
解释论
salary
concept
interpretivism
