上年(nian)度(du)用(yong)(yong)人(ren)單(dan)位(wei)在職(zhi)職(zhi)工(gong)年(nian)平均工(gong)資，按用(yong)(yong)人(ren)單(dan)位(wei)上年(nian)度(du)在職(zhi)職(zhi)工(gong)工(gong)資總額除以用(yong)(yong)人(ren)單(dan)位(wei)在職(zhi)職(zhi)工(gong)人(ren)數計算。

用人單位在(zai)職職工年平(ping)均工資(zi)的計算(suan)口(kou)徑，按照(zhao)國家統計局關于工資(zi)總額組成(cheng)的有(you)關規(gui)定執行。

用(yong)(yong)人(ren)單(dan)位(wei)在(zai)職職工(gong)，是指用(yong)(yong)人(ren)單(dan)位(wei)在(zai)編(bian)人(ren)員(yuan)或依法與用(yong)(yong)人(ren)單(dan)位(wei)簽訂(ding)1年(nian)以(yi)上（含1年(nian)）勞(lao)動(dong)合(he)同(tong)（服務協議）的(de)人(ren)員(yuan)。季節性(xing)用(yong)(yong)工(gong)應當折算為年(nian)平均用(yong)(yong)工(gong)人(ren)數(shu)。以(yi)勞(lao)務派(pai)遣(qian)用(yong)(yong)工(gong)的(de)，計(ji)入派(pai)遣(qian)單(dan)位(wei)在(zai)職職工(gong)人(ren)數(shu)。

用(yong)人單(dan)位(wei)(wei)在(zai)職職工(gong)平(ping)均(jun)工(gong)資(zi)未超過(guo)當地社會(hui)平(ping)均(jun)工(gong)資(zi)2倍（含）的，按(an)用(yong)人單(dan)位(wei)(wei)在(zai)職職工(gong)年平(ping)均(jun)工(gong)資(zi)計征殘疾人就(jiu)(jiu)業(ye)(ye)保障金；超過(guo)當地社會(hui)平(ping)均(jun)工(gong)資(zi)2倍的，按(an)當地社會(hui)平(ping)均(jun)工(gong)資(zi)2倍計征殘疾人就(jiu)(jiu)業(ye)(ye)保障金。當地社會(hui)平(ping)均(jun)工(gong)資(zi)按(an)照所在(zai)地城鎮(zhen)非(fei)私營(ying)單(dan)位(wei)(wei)就(jiu)(jiu)業(ye)(ye)人員平(ping)均(jun)工(gong)資(zi)和城鎮(zhen)私營(ying)單(dan)位(wei)(wei)就(jiu)(jiu)業(ye)(ye)人員平(ping)均(jun)工(gong)資(zi)加權計算。