月薪制计时工资存在的问题及改进

发布时间：2018-03-30 14:31

本文选题：计时工资　切入点：正算法　出处：《财会月刊》2015年31期

【摘要】：事业单位采用的计时工资制度因计算方法的差异导致相同的工作天数不能取得相同的工资数额。计时工资应当用当月的实际工作天数占应工作天数的比例来计算,而不应用法定的月计薪天数21.75天计算工资;加班加点工资和法定假日工资应当采用月平均工作天数20.83天折算日工资和小时工资。
[Abstract]:The timing wage system adopted by public institutions, due to the difference in calculation methods, results in the same working days being unable to obtain the same amount of wages. The hourly wages shall be calculated by using the proportion of the actual working days of the current month to the number of days that should be worked. The overtime wage and the statutory holiday wage shall be converted into daily wages and hourly wages by the average working days of 20.83 days per month.
【作者单位】：北京工业大学通州分校;
【分类号】：F810.6;D630.3

【参考文献】