摘要
因国家对工资总量宏观调控所延伸的工资构成制度成为司法实践中判断是否属于工资的重要依据,其优点是简单,其弊端是逻辑上存有缺陷,其结果是工资成为约定的名义工资、劳动者权益受损及用人单位行为脱法。工资立法应当明确工资的法律定义,在观念上从工资由工资、奖金、绩效、补贴等组成的工资总额构成转换为工资定义的形式要素和工资内容的逻辑结构,实现对价观念与具体认定标准的统一;在制度上实现工资与非工资的区分,为厘清经济补偿基数、最低工资、社保工资基数、税基工资等提供规范基础。
The wages formation system as the extension of the national macroeconomic regulation and control of the total payroll has become an important basis for the judicial practice to determine whether a payment belongs to the wages. It is simple, useful, but logically flawed. As a result, the wages becomes nominal by contract, labor rights have been infringed, and the employer acts wrongfully. We should define the wages as an important terminology in wage legislation, in which the concept that total wage constitutes of salary, bonus, performance, subsidies, and so on, converse to the elements of wage form and the logical structure of wage content. Under the definition of wages, it ought to achieve the unity of wage consider- ation and exactly identified standards and the distinction between wages and non - wages, and provide legal sources for wage base in economic compensation, minimum wage, social security or tax.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2013年第5期108-119,共12页
Science of Law：Journal of Northwest University of Political Science and Law
基金
国家社科规划基金项目12CFX088)
关键词
工资构成
工资定义
基本工资
工作工资
特别工资
wage formation
the definition of wages
basic wage
work wage
special wage
