<p class="MsoNormal" style="text-indent:20pt;mso-char-indent-count:2.0"><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">李某在一家私营服装企业从事缝纫工作,公司对缝纫岗位实行的是综合计算工时工作制和计件工资制度,规定职工轮班作业,每做好一件服装发给工资</span><span lang="EN-US" style="font-size:10pt">20</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元。李某一般每月工资为</span><span lang="EN-US" style="font-size:10pt">1200</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元左右,效率高时可以得到</span><span lang="EN-US" style="font-size:10pt">1600</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元。有一段时间,公司由于赶制一批时装,经与工会和职工协商,安排李某等人在休息日加班。之后,公司以李某每月工资</span><span lang="EN-US" style="font-size:10pt">1200</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元为基数,折算出其平均小时工资标准,并据此向其发放加班工资。李某觉得公司的做法不合理,因为在加班期间,他急公司之所急,工作十分努力,工作效率与平时最高相仿,因此他认为公司应该以每月</span><span lang="EN-US" style="font-size:10pt">1600</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元为基数计算加班工资。为此,李某向当地劳动争议仲裁委员会咨询。</span><span lang="EN-US" style="font-size:10pt"><p></p></span></p><p class="MsoNormal" style="text-indent:20pt;mso-char-indent-count:2.0"><span lang="EN-US" style="font-size:10pt"><p> </p></span></p><p class="MsoNormal" style="text-indent:20pt;mso-char-indent-count:2.0"><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">评析:李某所在公司的做法是错误的。关于计算加班加点工资的基数问题,劳动部颁布的《工资支付暂行规定》</span><span lang="EN-US" style="font-size:10pt">(</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">劳部发</span><span lang="EN-US" style="font-size:10pt">[1994</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">〕</span><span lang="EN-US" style="font-size:10pt">489</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">号</span><span lang="EN-US" style="font-size:10pt">]</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">第</span><span lang="EN-US" style="font-size:10pt">13</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">条作了明确规定:实行计件工资的劳动者,在完成计件定额任务后,由用人单位安排延长工作时间的,应分别按照不低于其本人法定工作时间计件单价的</span><span lang="EN-US" style="font-size:10pt">150%</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="font-size:10pt">200%</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">、</span><span lang="EN-US" style="font-size:10pt">300%</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">支付其工资。李某所在公司对李某实行的是计件工资制度,但是在发放加班工资时,却改为按照计时工资制度计算,已是错误</span><span lang="EN-US" style="font-size:10pt">;</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">而且在确定计算基数时,不顾李某工作效率的实际情况,以其效率较低时的工资收入为基数,变相减少其加班工资,更是错上加错。正确的做法是,根据李某在加班期间的实际产量,按照计件单价</span><span lang="EN-US" style="font-size:10pt">20</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">元</span><span lang="EN-US" style="font-size:10pt">/</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">件的</span><span lang="EN-US" style="font-size:10pt">200%</span><span style="font-size:10pt;font-family:宋体;mso-ascii-font-family:'times new roman';mso-hansi-font-family:'times new roman'">的标准,向其支付加班工资。</span><span lang="EN-US" style="font-size:10pt"><p></p></span></p>