最(zui)(zui)低(di)工(gong)(gong)(gong)資標準是保障勞動者最(zui)(zui)低(di)工(gong)(gong)(gong)資收入的(de)(de)法律(lv)制度，是一(yi)(yi)種(zhong)(zhong)適用于全(quan)(quan)行業(ye)的(de)(de)國家標準。按照(zhao)(zhao)統一(yi)(yi)要求，最(zui)(zui)低(di)工(gong)(gong)(gong)資的(de)(de)測算有(you)兩種(zhong)(zhong)方(fang)法：比(bi)重法與(yu)恩格(ge)爾系(xi)數法，兩種(zhong)(zhong)方(fang)法均(jun)參考上年(nian)度當(dang)地人均(jun)生活費用、職(zhi)工(gong)(gong)(gong)個人社保公積金費用、全(quan)(quan)市平均(jun)工(gong)(gong)(gong)資、經濟(ji)發展水平、失(shi)業(ye)率、贍養系(xi)數等六(liu)個指標，根(gen)據不(bu)同(tong)的(de)(de)測算公式，綜合確定當(dang)地最(zui)(zui)低(di)工(gong)(gong)(gong)資標準。最(zui)(zui)低(di)工(gong)(gong)(gong)資標準的(de)(de)月薪(xin)針(zhen)對(dui)全(quan)(quan)日制職(zhi)工(gong)(gong)(gong)，而時(shi)薪(xin)針(zhen)對(dui)非(fei)(fei)全(quan)(quan)日制職(zhi)工(gong)(gong)(gong)。按照(zhao)(zhao)相關法律(lv)條款的(de)(de)規(gui)定，非(fei)(fei)全(quan)(quan)日制工(gong)(gong)(gong)作(zuo)指一(yi)(yi)天工(gong)(gong)(gong)作(zuo)不(bu)超過4個小(xiao)時(shi)，一(yi)(yi)周不(bu)超過24小(xiao)時(shi)，因此不(bu)能按照(zhao)(zhao)全(quan)(quan)日制工(gong)(gong)(gong)作(zuo)的(de)(de)工(gong)(gong)(gong)時(shi)進行折算。

在(zai)勞動者提(ti)供正(zheng)常(chang)勞動的情況下，用人(ren)單位應支付給勞動者的工資在(zai)剔除下列各項以后，不得低(di)于其所在(zai)地的最低(di)工資標準(zhun)。下列項目不作為最低(di)工資的組成部(bu)分，單位應按規定另(ling)行支付：

一、加班費用：延長法定工(gong)作(zuo)時間的工(gong)資。

二、特(te)殊津貼：中(zhong)班、夜班、高溫(wen)、低溫(wen)、井下、有(you)毒有(you)害(hai)等特(te)殊工作環境、條(tiao)件下的津貼。

三、法定福利：主要包括：對勞動者進行培訓的費用；按國家勞動安全衛生規定發給勞動者的費用和用品，以及用人單位自身規定的工作用品（如工作著裝等）；按國家住房制度改革規定由用人單位為勞動者繳納的住房公積金；用人單位為勞動者支付的醫療衛生費、喪葬撫恤救濟金、探親路費、計劃生育補貼、生活困難補助、冬季取暖補貼、防暑降溫費等。