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Create: 2025-03-11 Update: 2025-07-02 23:41:15

و‌ در آخر مزد ثابت ❗️

🔻طبق ماده ۳۶ : مزد ثابت، عبارست است از مجموع مزد شغل و مزایای ثابت پرداختی به تبع شغل.

▪️تبصره ۱: در کارگاههائی که دارای طرح طبقه بندی و ارزیابی مشاغل نیستند، منظور از مزایای ثابت پرداختی به تبع شغل، مزایایی است که برحسب ماهیت شغل یا محیط کار و برای ترمیم مزد در ساعات عادی کار پرداخت می‌گردد. از قبیل مزایای سختی کار، مزایای سرپرستی، فوق العاده شغل و غیره.

▪️تبصره :۲ در کارگاه هائیکه طرح طبقه بندی مشاغل به مرحله اجراء درآمده است، مزد گروه و پایه، مزد مبنا را تشکیل می‌دهد.

▪️تبصره ۳: مزایای رفاهی و انگیزه ای از قبیل کمک هزینه مسکن، خواربار و کمک عائله مندی، پاداش افزایش تولید و سود سالانه جزو مزد ثابت و مزد مبنا محسوب نمی‌شود.

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@hesabdarshidcom

آموزش حسابداری | حسابدارشید

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و‌ در آخر مزد ثابت ❗️

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