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href="http://www.szmdbiao.com/fanwenwang/ziliao/" title="資料大全">資料大全</a></span> <span id="khdij4wf0" class="source"><a target="_blank" href="http://www.szmdbiao.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="khdij4wf0" class="content"> <div id="khdij4wf0" class="excellent_articles_box"> <ul> <li id="khdij4wf0" class="excellent_articles_title">相關推薦</li> </ul> </div> <p>經(jīng)濟補償?shù)降兹绾斡嬎?/p><p>　　2002年6月，章宏與一家企業(yè)簽訂了期限為三年的勞動合同，約定擔任銷售部經(jīng)理，每月基本工資5000元，市內(nèi)交通補貼500元、國家各類補貼計200元、職務津貼300元、服務費800元，<h3><a href='http://www.szmdbiao.com/fanwenwang/ziliao/16049.html' title="經(jīng)濟補償?shù)降兹绾斡嬎?>經(jīng)濟補償?shù)降兹绾斡嬎?/a></h3>。章宏每月應得工資計6800元，扣除個人繳納的社會保險費、公積金、稅收，實際每月所得5000余元。 <br /> <br /> 除了上述的工資、補貼等外，公司員工還可以享受下面的津貼和福利：每年冬、夏兩季在12月和6月各發(fā)放防寒津貼和高溫津貼1000元；銷售經(jīng)理根據(jù)所負責地區(qū)的銷售業(yè)績可享受提成獎金，提成獎金按季度考核發(fā)放；章宏可享受的手機通訊費補貼每月800元；公司還每月向他支付住房補貼1000元，由其自行在外借房住宿。 <br /> <br /> 章宏工作半年來銷售業(yè)績一直不錯，每季度的提成獎金均在2萬元以上。但由于電子產(chǎn)品市場競爭激烈，2003年起該公司的市場份額逐漸減少，他與公司負責其它地區(qū)的銷售經(jīng)理達成共識，都感到銷售越來越難做是因為產(chǎn)品比較落后。2003年11月底，章宏鄭重向總經(jīng)理致信，詳細分析了造成銷售下降的原因，并提出了改進的建議。不料總經(jīng)理看后，認為章宏在公司面臨困難的時不但不認真工作，反而找茬兒，破壞公司的內(nèi)部團結，并當即要求人事部與章宏解除勞動合同。12月11日，人事部向章宏發(fā)出了解除勞動合同的通知書，并稱愿依法支付解除合同的<a class="channel_keylink" href="http://www.szmdbiao.com/lunwen/jingji/" title="經(jīng)濟">經(jīng)濟</a>補償金。<br /> <br /> 人事部堅持只有寫進勞動合同的工資和津貼才是作為補償金計算基數(shù)；而章宏認為提成獎金、所有的津貼、住房補貼都是自己的收入來源，而且經(jīng)濟補償金是應發(fā)工資的合計，而不應扣除稅收和自己承擔的社會保險費、公積金，<h4><a href='http://www.szmdbiao.com/fanwenwang/ziliao/' title="資料共享平臺">資料共享平臺</a></h4>《<a href='http://www.szmdbiao.com/fanwenwang/ziliao/16049.html' title="經(jīng)濟補償?shù)降兹绾斡嬎?>經(jīng)濟補償?shù)降兹绾斡嬎?/a>》(<a href='http://www.szmdbiao.com/' title="http://www.szmdbiao.com">http://www.szmdbiao.com</a>)。雙方各執(zhí)己見終未達成一致，公司于12月30日向他送達了退工通知單。 <br /> <br /> 2004年1月15日，章宏向勞動爭議仲裁委員會提出申訴，要求公司按國家規(guī)定支付解除合同的經(jīng)濟補償金。 <br /> <br /> 仲裁委員會計算了他在解除合同的前十二個月中全部工資性收入，包括每月固定收入（工資及各類補貼、津貼）5411.8元、提成獎金合計67399.7元（已扣稅）、防寒和高溫津貼2000元，故月平均工資性收入應當為11195.11元。經(jīng)仲裁委員會調解，公司實際向章宏支付了11200元。<br /> <br /> 這個爭議告訴我們，按有關規(guī)定經(jīng)濟補償金的計發(fā)標準應當以解除或終止勞動合同前勞動者十二個月的平均工資性收入來計算。而工資性收入應當包括計時工資、計件工資、資金、津貼和補貼、延長工作時間的工資報酬以及特殊情況下支付的工資等。但不應包括住房補貼和手機通訊費，因為住房補貼是公司提供給員工的福利而不是應得的工資性收入；而手機通訊費未以津貼的形式發(fā)放給職工，而是按規(guī)定予以報銷的，這說明單位沒有它列入工資支付總額。同時，經(jīng)濟補償金應當以職工實際工資性收入為計算標準，而不應以應發(fā)工資為準，即扣除社會保險金、公積金、稅收之后的所得。章宏要求以應發(fā)工資計算，并且房貼、手機通訊費報銷款均應計算在內(nèi)，這也是不對的。 </p><script>s("content_relate");</script><p>【經(jīng)濟補償?shù)降兹绾斡嬎恪肯嚓P文章：</p><p><a target="_blank" href="http://www.szmdbiao.com/fanwenwang/ziliao/21090.html" title="簡歷有詐被辭仍需給經(jīng)濟補償">簡歷有詐被辭仍需給經(jīng)濟補償</a><span>05-13</span></p><p><a target="_blank" href="http://www.szmdbiao.com/fanwenwang/ziliao/428822.html" title="到底該如何面試技術崗位人員？">到底該如何面試技術崗位人員？</a><span>09-26</span></p><p><a target="_blank" href="http://www.szmdbiao.com/fanwenwang/ziliao/21385.html" 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