一张图看懂月工资以及病假工资计算

145 次阅读

 工时工资

全年工作日:365天-104天(休息日)-11天(法定节假日)=250天

季工作日:250天÷4季=62.5天/季

月工作日:250天÷12月=20.83天/月

平均每月计薪天数=(365天-104天)÷12月=21.75天

日工资:月工资÷月计薪天数

小时日工资:月工资÷(月计薪天数×8小时)

月工资=月薪÷21.75×月计薪天数×(出勤天数比例)(正算法)

月工资=月薪-月薪÷21.75x 缺勤天数×(出勤天数比例)(倒算法)

月计薪天数=(月出勤天数 + 法定节假日天数)

出勤天数比例=21.75÷(当月应出勤天数+法定节假日天数)

加班工资=月工资÷21.75×加班天数×所对应的倍数

病假工资

患病六个月内(疾病休假工资)

患病超过六个月(疾病救济费)

不满2年

满2年不满4年

满4年不满6年

满6年不满8年

满8年及以上

不满1年

满1年不满3年

满3年及以上

60%

70%

80%

90%

100%

40%

50%

60%

病假工资的日工资计算:用人单位按确定的疾病休假工资的计算基数,除以发生当月的计薪日。计薪日是指国家规定的制定工作日加法定休假日。

(1)职工疾病或非因工负伤休假日数应按实际休假日数计算,连续休假期内含有休息日、节假日的应予剔除;

(2)职工疾病休假或非因工负伤待遇高于本市上年度月平均工资的,可按本市上年度月平均工资计发(2016年上海市职工月平均工资为6504元);

(3)企业支付职工疾病休假期间的病假工资或疾病救济费不得低于当年本市企业职工最低工资标准的80%(2017年上海市企业职工最低工资标准为2300元,80%*2300=1840元);

(4)企业职工疾病休假工资或疾病救济费最低标准不包括应由职工个人缴交的养老、医疗、失业保险费和住房公积金。

 

备注:假期工资的计算基数为劳动者所在岗位相对应的正常出勤月工资,不包括年终奖,上下班交通补贴、工作餐补贴、住房补贴,中夜班津贴、夏季高温津贴、加班工资等特殊情况下支付的工资。具体按以下原则确定:

(1)劳动合同对劳动者月工资有明确约定的,按劳动合同约定的劳动者所在岗位相对应的月工资确定;实际履行与劳动合同约定不一致的,按实际履行的劳动者所在岗位相对应的月工资确定。

(2)劳动合同对劳动者月工资未明确约定,集体合同(工资专项集体合同)对岗位相对应的月工资有约定的,按集体合同(工资专项集体合同)约定的与劳动者岗位相对应的月工资确定。

(3)劳动合同、集体合同(工资专项集体合同)对劳动者月工资均无约定的,按劳动者正常出勤月依照《上海市企业工资支付办法》第二条规定的工资(不包括加班工资)的70%确定。

上海远业律师事务所范宁艺律师,13918296569。

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