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Calculation of Institutional Working Hours
制度工作时间的计算
Annual working days: The calculation method has been adjusted from the original one to
Conversion of Daily Wages and Hourly Wages
In accordance with Article 51 of the Labor Law, employers shall pay wages in accordance with the law during legal holidays. That is, when calculating daily wages and hourly wages, the 13 days of legal holidays stipulated by the state shall not be excluded. Accordingly, the calculation of daily wages and hourly wages is as follows:
Calculation of Wage Compensation for Unused Annual Leave
未休年休假工资报酬的计算
Enterprises and other units that arrange for employees to work on legal holidays in accordance with the law shall pay employees an additional wage compensation of not less than 300% of the daily or hourly wage standard stipulated in the labor contract.
If enterprises, institutions, and other units really need to work and, with the consent of employees, fail to arrange annual leave for employees or arrange fewer days of annual leave than the number of days of annual leave that should be taken, wage compensation shall be paid in accordance with the law for the number of days of annual leave that should have been taken but not taken. To calculate the daily wage income for wage compensation for unused annual leave, enterprises and other units shall calculate it by dividing the employee's monthly wage by the monthly payroll days (21.75 days), and public institutions shall calculate it by dividing the employee's annual wage income by the annual payroll days (261 days). The employee's hourly wage income shall be calculated by dividing the employee's daily wage income by 8 hours.
来源：光明网
