Circular on Issues Concerning the Annual Average Monthly Working Hours of Staff and Workers and the Pro Rata Calculation of Their Wages
关于职工全年月平均工作时间和工资折算问题的通知
The Circular elaborates on the calculation of working days and hours and pro rata calculation of daily wage and hourly wage.
(Issued by the Ministry of Labour and Social Security on January 3 2008.)
(劳动和社会保障部于二零零八年一月三日发布。)
Lao She Bu Fa [2008] No.3
劳社部发[2008]3号
Labour and social security departments (bureaux) of the provinces, autonomous regions and municipalities directly under the central government:
各省、自治区、直辖市劳动和社会保障厅（局）：
Pursuant to the Measures on National Holidays for Festivals and Commemoration Days (Order of the State Council No.513), the number of holidays to which all citizens are entitled has been increased from the original 10 days to 11 days. Accordingly, the annual average number of working days and the pro rata method of calculating the wages of staff and workers have separately been revised as follows:
根据《全国年节及纪念日放假办法》（国务院令第513号）的规定，全体公民的节日假期由原来的10天增设为11天。据此，职工全年月平均制度工作天数和工资折算办法分别调整如下：
1. Calculation of working days and hours
一、制度工作时间的计算
Working days per year: 365 days – 104 days (rest days) – 11 days (statutory holidays) = 250 days.
年工作日：365天-104天（休息日）-11天（法定节假日）＝250天
Working days per quarter: 250 days ÷ 4 quarters = 62.5 days/quarter.
季工作日：250天÷4季＝62.5天/季
Working days per month: 250 days ÷ 12 months = 20.83 days/month.
月工作日：250天÷12月＝20.83天/月
Calculation of number of working hours: multiply the number of working days per month, quarter or year by 8 hours per day.
工作小时数的计算：以月、季、年的工作日乘以每日的8小时。
2. Pro rata calculation of daily wage and hourly wage
二、日工资、小时工资的折算
In accordance with Article 51 of the Labour Law, employers are required to pay wages for statutory holidays in accordance with the law, that is, the 11 days of statutory holidays specified by the state shall not be left out when doing a pro rata calculation of the daily wage or hourly wage. Accordingly, the pro rata calculation of the daily wage and hourly wage shall be as follows:
按照《劳动法》第五十一条的规定，法定节假日用人单位应当依法支付工资，即折算日工资、小时工资时不剔除国家规定的11天法定节假日。据此，日工资、小时工资的折算为：
Daily wage: wage income for the month ÷ number of payable days in the month.
日工资：月工资收入÷月计薪天数
Hourly wage: wage income for the month ÷ (number of payable days in the month × 8 hours).
小时工资：月工资收入÷（月计薪天数×8小时）。
Number of payable days in the month = (365 days – 104 days) ÷ 12 months = 21.75 days.
月计薪天数＝（365天-104天）÷12月＝21.75天
3. The Circular on Issues Concerning the Annual Average Monthly Working Hours of Staff and Workers and the Pro Rata Calculation of Their Wages (Lao She Bu Fa [2000] No.8) issued by the Ministry of Labour and Social Security on March 17 2000 is repealed simultaneously.
clp reference:2410/08.01.03 prc reference:劳社部发[2008]3号 promulgated:2008-01-03三、2000年3月17日劳动保障部发布的《关于职工全年月平均工作时间和工资折算问题的通知》（劳社部发[2000]8号）同时废止。
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