In the process of implementing labor laws, Ms. Le Thi Kim (character's name has been changed) has difficulty determining "the actual hourly salary paid for work on a normal working day" to calculate "overtime wages".
According to Ms. Kim, the company has sent an official dispatch requesting guidance from the direct management agency but has not yet received a response. Therefore, the company respectfully hopes that the authorities will consider and guide to create conditions for the enterprise to comply with the provisions of the law.
Ms. Kim said that according to the Company's Internal Regulations approved by the Management Board of Industrial Parks of Binh Duong province, the selected standard is 26 days/month. The unit price of daily wages is determined by the monthly salary divided by 26, and the unit price of hourly wages is calculated by the unit price of the day divided by 8 working hours.
However, when applying the above regulation in February (a month with only 24 actual working days), the company is not sure whether to calculate the unit price of daily salary by dividing it by 24 (the actual number of working days of the month) or still dividing it by 26 (the standard approved in the company's regulations).
"We hope to soon receive specific guidance and response from the Agency to ensure that the calculation of meritorious services and salaries for employees is in accordance with relevant legal regulations" - Ms. Kim expressed.
Regarding Ms. Kim's reflection and recommendation, the Ministry of Home Affairs has responded on the Electronic Information Portal.
Pursuant to Point a, Clause 1, Article 55 of Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on working conditions and labor relations, stipulating the actual salary paid for the work on a normal working day, determined by the actual salary paid for the work of the month or week or day the employee worked overtime divided by the total actual working hours corresponding in the month or week or day the employee worked overtime (not exceeding the normal working days in the month and the normal working hours in 1 day, 1 week as prescribed by law by the enterprise and not including the number of overtime hours worked).
Based on the above regulations, overtime wages are determined based on the actual salary paid for the work of employees divided by the actual working time of employees chosen by the enterprise.
"The company will base on the above regulations to implement. If necessary, the Company should contact the local labor management agency to consider and respond according to its authority" - the Ministry of Home Affairs suggested.
