Base wage for premium wages = Monthly salary ÷ Monthly average prescribed working hours The monthly average prescribed working hours are the monthly average prescribed working hours when considered on a yearly basis, and are calculated by the following formula. Monthly average number of scheduled working hours = (365 days - number of annual holidays) x scheduled working hours per day 12 months Related article: Monthly prescribed working hours | Detailed explanation on how to calculate the average and the upper limit of overtime hours Suppose that the working conditions of the target employee A are set as "Monthly salary of 220,500 yen, prescribed working hours of 7 hours a day (9:00 to 17:00), annual holidays of 125 days.
First, the average monthly working hours are calculated as follows. (365 days - 125 days) x 7 hours ÷ 12 months = 140 hours From the above, we know that the monthly average scheduled working hours for employee A is 140 hours. Therefore, the base wage for employee A's premium wage is calculated as follows: 1,575 yen. 220,500 yen ÷ 140 hours = 1,575 yen 1-2. Various allowances are excluded from wages mobile number list that form the base of premium wages In the case of a monthly wage system, to calculate the wage per hour, which is the basis of premium wages for each worker, calculate by "(basic wage various allowances) prescribed working hours per month.
However, among the allowances, it is possible to exclude the types that are greatly affected by personal circumstances. Specifically, the following allowances can be excluded: family allowance Commuting allowance Separation allowance child education allowance housing allowance Temporary Wages Depending on Circumstances Wages paid at intervals of one month or longer Only the above 7 types can be excluded, but it is important to note that not all of the above apply. In particular, family, commuting, and housing allowances are not exempt if they are uniformly paid to each employee according to company regulations.
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