聽說過六(liu)天(tian)八(ba)(ba)小(xiao)時工作(zuo)制(zhi)(zhi)(zhi)嗎(ma)?也就是(shi)每(mei)周(zhou)單(dan)休周(zhou)日,一些企(qi)業還真就是(shi)這么(me)(me)干的,稱為特(te)(te)殊(shu)(shu)月(yue)(yue)薪(xin)制(zhi)(zhi)(zhi),具體操作(zuo)是(shi)在勞動合同(tong)中約定(ding)六(liu)天(tian)八(ba)(ba)小(xiao)時工作(zuo)制(zhi)(zhi)(zhi),而給(gei)出的薪(xin)資中注明已包含每(mei)周(zhou)六(liu)上班(ban)的加班(ban)費(fei),特(te)(te)殊(shu)(shu)月(yue)(yue)薪(xin)制(zhi)(zhi)(zhi)從合法性角(jiao)度(du)問(wen)題不大,但卻(que)給(gei)薪(xin)酬(chou)核算人(ren)員出了(le)道(dao)難題,一旦碰到法定(ding)節日或出現員工請(qing)休假時,到底(di)怎(zen)么(me)(me)計薪(xin),就讓人(ren)頭大了(le),分享特(te)(te)殊(shu)(shu)月(yue)(yue)薪(xin)制(zhi)(zhi)(zhi)薪(xin)酬(chou)核算的操作(zuo)技巧(qiao)。首先要理解特(te)(te)殊(shu)(shu)月(yue)(yue)薪(xin)制(zhi)(zhi)(zhi),本質上相當于(yu)五(wu)天(tian)八(ba)(ba)小(xiao)時工作(zuo)制(zhi)(zhi)(zhi)加提前約定(ding)周(zhou)六(liu)加班(ban)而已,那么(me)(me)接下來的破(po)解方法也就簡單(dan)了(le)。
首先把(ba)特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)制(zhi)(zhi)還(huan)原(yuan)回月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)制(zhi)(zhi),即(ji)把(ba)約定(ding)的總薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)拆分為(wei)兩部(bu)(bu)(bu)分,一部(bu)(bu)(bu)分是(shi)(shi)(shi)(shi)常(chang)(chang)(chang)規的五天八小(xiao)(xiao)時(shi)的薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi),另一部(bu)(bu)(bu)分是(shi)(shi)(shi)(shi)周(zhou)六(liu)(liu)加(jia)班費(fei)。比如特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)制(zhi)(zhi)約定(ding)總薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)是(shi)(shi)(shi)(shi)八千,假定(ding)周(zhou)六(liu)(liu)小(xiao)(xiao)時(shi)加(jia)班費(fei)標準為(wei)三(san)十(shi)元(yuan)每小(xiao)(xiao)時(shi),本(ben)月(yue)(yue)(yue)(yue)有四(si)(si)(si)個周(zhou)六(liu)(liu),那么當(dang)當(dang)月(yue)(yue)(yue)(yue)周(zhou)六(liu)(liu)加(jia)班費(fei)合計等(deng)于三(san)十(shi)元(yuan)每小(xiao)(xiao)時(shi)乘(cheng)以(yi)(yi)每天八小(xiao)(xiao)時(shi)乘(cheng)以(yi)(yi)四(si)(si)(si)周(zhou)等(deng)于九百(bai)六(liu)(liu)十(shi)元(yuan),而正常(chang)(chang)(chang)的月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)等(deng)于八千,減(jian)去九百(bai)六(liu)(liu)等(deng)于七(qi)零(ling)四(si)(si)(si)零(ling)元(yuan),及當(dang)月(yue)(yue)(yue)(yue)特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)八千,可(ke)以(yi)(yi)拆分為(wei)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)七(qi)零(ling)四(si)(si)(si)零(ling),加(jia)月(yue)(yue)(yue)(yue)度(du)周(zhou)末(mo)加(jia)班費(fei)九百(bai)六(liu)(liu)。需要注意由于每月(yue)(yue)(yue)(yue)周(zhou)末(mo)數(shu)不(bu)(bu)同(tong),所以(yi)(yi)每月(yue)(yue)(yue)(yue)拆分后(hou)的月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)制(zhi)(zhi)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)也(ye)(ye)會(hui)有所不(bu)(bu)同(tong)。接下來就(jiu)(jiu)簡單了(le)(le),把(ba)這(zhe)個特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)八千元(yuan)的員工視同(tong)為(wei)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)制(zhi)(zhi)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)七(qi)零(ling)四(si)(si)(si)零(ling)元(yuan)就(jiu)(jiu)可(ke)以(yi)(yi)了(le)(le),然后(hou)按常(chang)(chang)(chang)規的薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)核算(suan)方法進行核算(suan)就(jiu)(jiu)可(ke)以(yi)(yi)了(le)(le),這(zhe)種(zhong)將特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)還(huan)原(yuan)回月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)的方法,其實(shi)也(ye)(ye)就(jiu)(jiu)是(shi)(shi)(shi)(shi)還(huan)原(yuan)了(le)(le)特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)的本(ben)質,這(zhe)么一換算(suan)是(shi)(shi)(shi)(shi)不(bu)(bu)是(shi)(shi)(shi)(shi)就(jiu)(jiu)有一種(zhong)柳暗花明又一春的感(gan)覺,而特殊(shu)月(yue)(yue)(yue)(yue)薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)的薪(xin)(xin)(xin)(xin)(xin)資(zi)(zi)(zi)(zi)核算(suan)也(ye)(ye)就(jiu)(jiu)不(bu)(bu)再是(shi)(shi)(shi)(shi)難題了(le)(le)。
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