How to calculate the basic salary of workers? Avoid these common misconceptions!

As Taiwan's labor consciousness rises,Basic salary of workersThe calculation method and related misunderstandings have become the focus of social attention. Since it involves personal labor rights and interests, both workers and employers should clearly understand the correct salary calculation methods, legal regulations and common misconceptions. This article will provide a complete analysis of the calculation of basic wages for workers, the difference between monthly wages and hourly wages, overtime allowances, national holidays, and common misunderstandings in these items.

Labor Basic Wage Regulations and Applicable Targets

How is the basic wage of workers determined?

according to"Labor Standards Act”,Basic salary of workersIt refers to the minimum wage standard announced by the government and applies to all workers protected by the Labor Standards Act. Starting from January 1, 2024, the minimum monthly wage will be 28,590 yuan and the hourly wage will be 190 yuan.Employers are not allowed to pay wages lower than the basic wage for any reason or under any pretext.

Who is eligible for monthly salary or hourly wage?

Monthly salary systemApplicable to workers who agree to calculate their wages on a monthly basis;Hourly wage systemIt is used for flexible working hours workers or part-time and temporary workers who are paid on an hourly basis.The basic salary law guarantees equality, and any salary system shall not be lower than the announced standard.

The calculation method of basic wages for workers is revealed

Basic salary calculation for salaried workers

Basic salary of salaried workers, the agreed monthly amount shall not be lower than the announced monthly salary. The common algorithms are as follows:

1. For those who plan to work for the whole month:
   • Directly calculated on a monthly basis.
2. For those who are less than a full month:
   • Calculated based on number of attendance days/number of days eligible for pay in that month × monthly salary.

Calculation of hourly wage workers

Hourly paid jobs are usuallyActual hours worked multiplied by the posted hourly wagecalculate. If there are night shifts, holidays, or overtime, relevant allowances must also be calculated and the basic hourly wage cannot be the entire payment.

How to convert monthly salary into average hourly wage

ClarifyMonthly salary system weekday hourly wage, which helps to accurately calculate overtime pay. The Ministry of Labor announced that the daily wage of workers paid on a monthly basis is usually based on monthly salary/(30 days × 8 hours). For example:

(Some employers use monthly salary/240 for calculation, which is in line with the law, but overtime calculation should be based on the correct basis.)

Analysis of common misunderstandings about basic wages for workers

Misconception 1: Mistaking monthly salary for total monthly income

Key points: The basic salary is only the minimum wage guarantee and does not include overtime, allowances, bonuses, etc.!

Myth 2: Mistakenly believing that overtime pay should be based on an hourly wage of 120 or 190 yuan

Overtime pay should be calculated based on the normal hourly wage, not directly calculated based on the announced hourly wage value. The hourly wage of the monthly salary must be converted using the formula "monthly salary/30/8", and overtime pay is calculated based on this additional amount.

Misconception 3: Mistaking full-time statutory working hours for 240 hours per month

Monthly working hours are calculated as 30 days x 8 hours = 240 hoursIt is for the convenience of rough calculation. In fact, the number of days in a month depends on the natural day, and sometimes there will be slight differences due to holidays or changes in the number of days in the month. Therefore, formal salary calculation must be based on actual working hours and statutory working hours standards.

Myth 4: Salaries are not deducted according to law for leave that is less than a full month or for personal leave

If a worker does not work a full month, the compensation must be calculated based on the ratio of actual attendance to eligible days.Absentee days, personal leave and sick leave should all be deducted according to regulations and cannot be given in full.

Basic wages, special allowances and deductions for workers

Are special allowances included in basic salary?

Wages include holiday allowances, overtime pay, food expenses, etc., but dividends, bonuses, and transportation allowances are not included in the wage calculation in principle.If there is an agreement on the split, the contract shall prevail.

Salary deductions and tax, labor insurance and health insurance calculation

Deductions for labor insurance, labor retirement, income tax, etc.Contributions must be made based on the higher of basic salary or actual wages.Remember not to lower the amount you report to circumvent the law.

Calculation of seniority, bonus and dividend

In principle, seniority and various bonuses shall not be calculated based on a basis lower than the basic salary.Dividends or bonuses are excluded and are not mandatory as a salary base.

How to file a complaint and protect your rights when encountering a dispute?

If a worker finds that his employer has not paidBasic salary of workersor related allowances, can be applied to local Labor Bureauor complain to the Ministry of Labor. In addition to the general legal reporting channels, you can also consult professional unionor assistance from labor groups.

【Strengthen reminder】Every worker has the right to request a detailed salary statement that clearly states the salary composition, attendance and overtime hours. If there are any objections, it is recommended to negotiate with the employer first; if the negotiation fails, evidence should be retained and then official assistance should be sought.

With legal regulations that protect workers' basic wages and working hours as the cornerstone, it not only safeguards the rights and interests of both consumers and businesses, but also makes the labor market more transparent. Faced with increasingly stringent laws, understanding the regulations and accurately calculating wages have become a compulsory subject for employers and workers. Use correct knowledge to avoid common misunderstandings and your labor rights and interests will be protected.