How should overtime pay be calculated according to the national standard?

The official method of calculating overtime pay.

Calculation of the base of overtime pay.

Overtime pay is 150% of the employee's salary on weekdays, 200% on weekends, and 300% on national holidays. However, this is only the proportion set by the state, and the key to the amount of overtime pay is the wage base.

The base amount of overtime pay for employees may be determined through consultation between the enterprise and the employees, otherwise the enterprise shall determine the wages due to the workers for their normal work. The wage base for calculating overtime wages shall first be determined in accordance with the wage standards corresponding to the position of the employee as agreed in the labor contract. If there is no stipulation in the labor contract or collective contract, the employee representative may negotiate with the employer through collective wage negotiation, and the result of the negotiation shall be to sign a collective wage agreement (if the employer has been approved to implement the irregular working hours system, the above provisions shall not be implemented).

If there is no agreement between the employer and the employee, the calculation base of the leave pay shall be determined at 70% of the employee's monthly salary for normal attendance. The daily wage is calculated by dividing the base number by the average number of days worked per month.

Compensatory time off or overtime pay.

The Labor Law stipulates that if an employee is assigned to work on a rest day and cannot arrange a compensatory break, he shall be paid a wage remuneration of not less than 200 yuan of the wage. It can be seen that after working overtime on rest days, the enterprise can first arrange compensatory leave, and only pay overtime pay of not less than 200 wages when it is unable to arrange compensatory leave.

In other words, after working overtime on weekends, the decision on whether to arrange compensatory time off or pay overtime pay is up to the enterprise, and employees have no choice. According to the relevant laws and regulations, the employer must pay overtime wages only for overtime work on weekdays and evenings and national holidays. There are a total of 7 days off for the National Day, but from the current national regulations, only October 1st, 2nd, and 3rd are national holidays, and the remaining 4 days are exchanged for weekends before and after.

Therefore, the overtime of 1 3 days is the overtime of the national holiday, and the overtime pay must be paid (calculated according to 300), and the other 4 days are overtime on weekends, and the enterprise decides whether to arrange compensatory time off or overtime pay.

Four types of overtime that cannot be refused.

In general, overtime work is subject to the consent of the employee, but the law also stipulates that overtime work in the following four situations is mandatory, and the employee should not be consulted.

The occurrence of natural disasters, accidents or other reasons that seriously threaten the safety and health of the people and state property and require urgent treatment;

Failure of production equipment, transportation lines, and public facilities, affecting production and public interests, and must be repaired in a timely manner;

It is necessary to use statutory holidays or public holidays to overhaul and maintain equipment during the shutdown period;

In order to complete the emergency tasks of national defense, or to complete other emergency production tasks arranged by the superior in the state plan, as well as commercial, supply and marketing enterprises in the peak season.

You can report directly to the labor inspection department of the local labor bureau.

Your unit didn't pay you overtime, do you dare to report it? ? It's better to save it, this society is inherently unfair!

Legal analysis: overtime pay stipulated by the state: 150% of the salary in general, 200% of the salary for overtime on weekends and weekends, and 300% of the salary for overtime on national holidays.

Legal basis: Labor Law of the People's Republic of China Article 44 In any of the following circumstances, the employer shall pay the employee a wage remuneration higher than the wage for the working hours of the employee in accordance with the following standards: (1) if the employee is arranged to work longer hours, the employer shall pay the wage remuneration not less than 150% of the wage; (2) If a worker is assigned to work on a rest day and is unable to take a compensatory rest in peace, he shall be paid a salary remuneration of not less than 200 percent of the wage; (3) Where a worker is assigned to work on a statutory holiday, he or she shall be paid a wage remuneration of not less than 300 percent of his wages.

First of all, the number of monthly salary days in China is days, and the formula for calculating overtime wages is as follows:

Overtime pay for working hours on working daysOvertime pay for extended working hours on working days = overtime pay calculation base Overtime hours are multiple.

Overtime pay on rest days and overtime pay on rest days = overtime pay calculation base 2 times the number of overtime days on holidays.

Overtime pay on statutory holidays and holidaysOvertime pay on statutory holidays = Overtime pay calculation base 3 times the number of overtime days on statutory holidays.

[Extended content].The calculation base of overtime pay shall be determined in accordance with the wages due to the normal labor provided by the employee within the statutory working hours, and the monthly overtime pay of the worker shall not be included in the calculation base of the overtime pay of the next month. When there is an agreement in the labor contract, the wage standard agreed in the labor contract shall be used as the basis for calculating overtime pay. If the actual wage standard is higher than the original agreed wage standard, the actual wage standard may be used as the calculation base for calculating overtime pay.

Overtime pay stipulated by the state: 150% of the salary in general, 200% of the salary for overtime on weekends and weekends, and 300% of the salary for overtime on national holidays.

The base amount of overtime pay for employees can be determined by the enterprise and the employees through consultation, otherwise the enterprise shall determine the wages due to the workers for normal work, and the amount of overtime pay shall be calculated according to the wage base.

Article 44 of the Labor Law In any of the following circumstances, the employer shall pay the employee a wage remuneration higher than the wage for normal working hours according to the following standards:

1) Where a worker is arranged to work longer hours, a wage remuneration of not less than 150 percent of the wage shall be paid;

2) If a worker is assigned to work on a rest day and cannot be arranged for a compensatory holiday, a wage remuneration of not less than 200 percent of the wage shall be paid;

(3) Where a worker is assigned to work on a statutory holiday, he or she shall be paid a wage remuneration of not less than 300 percent of his wages.

The calculation standard of overtime pay can be dealt with in three situations, as follows:

1. Calculation method of daily overtime wage: daily wage = monthly wage income is used for salary calculation in the case of absence, less than one month of work, etc.);

2. Calculation method of hourly wage: hourly wage = monthly wage income (;

3. Calculation of overtime pay on holidays: three salaries for overtime on holidays (monthly salary income, double salary for overtime on public holidays (monthly salary income).

Legal basis. Labor Contract Law of the People's Republic of China

Article 44 Under any of the following circumstances, the employer shall pay the wages and remuneration higher than the wages and remuneration of the workers during normal working hours in accordance with the following standards:

1) Where a worker is arranged to work longer hours, he shall be paid a wage remuneration of not less than 150 percent of his wages;

2) If a worker is assigned to work on a rest day and cannot be arranged for a compensatory holiday, a wage remuneration of not less than 200 percent of the wage shall be paid;

3) If a worker is assigned to work on a statutory holiday, he or she shall be paid a remuneration of not less than 300 percent of the wage.

The state stipulates that the calculation of overtime pay is: the remuneration of the employee for extended hours shall not be less than 150% of the salary; If the employee is assigned to work on a rest day and cannot arrange a compensatory break, he shall be paid a remuneration of not less than 200% of the wage; Employees who are scheduled to work on statutory holidays shall be paid no less than 300% of their wages.

Legal basis.

Article 13 of the Interim Regulations on the Payment of Wages.

If the employer arranges the employee to work outside the statutory standard working hours according to actual needs after the employee has completed the work quota or prescribed work tasks, the employer shall pay the employee according to the following standards:

1) If the employer arranges for the employee to work longer than the standard working hours set by the Japanese law and Xiangji in accordance with the law, the employer shall pay the employee's wages at a rate not lower than 150% of the employee's hourly wage as stipulated in the labor contract;

2) If the employer arranges for the employee to work on a rest day in accordance with the law, but cannot arrange a compensatory break, the employer shall pay the employee's wages at a rate not lower than 200% of the employee's daily or hourly wage as stipulated in the labor contract;

3) If the employer arranges for the employee to work on statutory holidays and holidays in accordance with the law, the employer shall pay the employee wages at a rate not lower than 300% of the employee's daily or hourly wage as stipulated in the labor contract.

Overtime pay stipulated by the state: 150% of the salary in general, 200% of the salary for overtime on weekends and weekends, and 300% of the salary for overtime on national holidays.

Overtime pay refers to the remuneration received by an employee for continuing to work or work beyond the prescribed working hours according to the needs of the employer's production and work. Workers who work overtime, work longer hours, and increase the amount of work they work should be paid reasonably.

For workers, overtime pay is a form of compensation for excessive work; For employers, paying overtime pay can effectively inhibit employers from arbitrarily extending working hours and protect the legitimate rights and interests of employees. In February 2012, the Tax Service Department of the State Administration of Taxation stated that overtime pay on holidays was taxable in accordance with the law.