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重点内容：1. 工资分配应当遵循按劳分配原则，实行同工同酬；
2. “同工同酬”是指用人单位对于从事相同工作，付出等量劳动且取得相同劳绩的劳动者，应支付同等的劳动报酬。
适用情形：在中华人民共和国境内的企业、个体经济组织（以下统称用人单位）和与之形成劳动关系的劳动者。国家机关、事业组织、社会团体和与之建立劳动合同关系的劳动者。
依 据：1. 《中华人民共和国劳动法》；
2. 《劳动部办公厅关于印发〈关于〈劳动法〉若干条文的说明〉的通知》（劳办发〔1994〕289号）。
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重点内容：实行男女同工同酬。在工资、津贴、奖金和其他福利待遇方面，妇女应与男子同等对待。在确定劳动定额和报酬标准时，不得附加歧视妇女的条件。
依 据：《重庆市妇女权益保障条例》。
Wage distribution
Highlights: 1. Wage distribution shall follow the principle of distribution according to work and equal pay for equal work;
2. "Equal pay for equal work" means that employers shall pay equal remuneration for equal work to those who perform the same work, put in an equal amount of labor and achieve the same results.
Scope of application: All enterprises and individual economic organizations (hereinafter referred to as "employers") within the boundary of the People's Republic of China and those who have formed labor relations therewith. State organs, institutional organizations and societies as well as workers who form an employment contract relationship therewith.
Legal basis: 1. Labor Law of the People's Republic of China;
2. Notice of the General Office of the Ministry of Labor on the Issuance of Explanations on Several Articles of the Labor Law (LBF[1994] No. 289).
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Highlights: Implementation of equal pay for equal work. Women shall be treated equally with men in respect of wages, allowances, bonuses, and other benefits. In determining labor quotas and remuneration standards, conditions that discriminate against women shall not be added.
Legal basis: Regulations of Chongqing Municipality on the Protection of the Rights and Interests of Women.
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