員工工資發放是(shi)按員工當月(yue)出勤(qin)，其(qi)實這(zhe)種說(shuo)法不嚴謹，而薪酬專(zhuan)業術語是(shi)按員工當月(yue)計(ji)薪天數發放工資，員工每(mei)月(yue)的(de)計(ji)薪天數，這(zhe)往往是(shi)困擾(rao)薪酬人員的(de)一大難題，如何(he)精準(zhun)的(de)計(ji)算計(ji)薪天數？首先，對涉及薪酬核算的(de)幾個(ge)時(shi)間概念，要有(you)準(zhun)確的(de)認識，分別是(shi)以下(xia)三項：
第一項，法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)。國(guo)家現行規定(ding)的(de)法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)是(shi)十(shi)(shi)(shi)一天(tian)(tian)半(ban)，這十(shi)(shi)(shi)一天(tian)(tian)半(ban)是(shi)雷(lei)打不(bu)動(dong)的(de)，不(bu)可調休(xiu)，不(bu)可替換(huan)，不(bu)必(bi)出勤而(er)工資照發。二零二三年國(guo)慶長(chang)假(jia)做個示例，這次放(fang)假(jia)從(cong)九(jiu)月(yue)(yue)(yue)(yue)二十(shi)(shi)(shi)九(jiu)放(fang)到(dao)(dao)十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)六號共計八(ba)天(tian)(tian)，所(suo)有放(fang)假(jia)日(ri)(ri)(ri)(ri)期背后的(de)本質，其中(zhong)九(jiu)月(yue)(yue)(yue)(yue)二十(shi)(shi)(shi)九(jiu)中(zhong)秋節(jie)(jie)(jie)，十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)一到(dao)(dao)三號國(guo)慶節(jie)(jie)(jie)，這四(si)(si)(si)天(tian)(tian)是(shi)雷(lei)打不(bu)動(dong)的(de)法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)，九(jiu)月(yue)(yue)(yue)(yue)三十(shi)(shi)(shi)號是(shi)正常假(jia)日(ri)(ri)(ri)(ri)，因十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)一號本身周(zhou)日(ri)(ri)(ri)(ri)，又正好是(shi)法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)，法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)是(shi)不(bu)占用周(zhou)末(mo)，故周(zhou)日(ri)(ri)(ri)(ri)順延至十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)四(si)(si)(si)號，十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)五到(dao)(dao)六號與原十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)七(qi)(qi)到(dao)(dao)八(ba)號周(zhou)末(mo)進行調換(huan)，相當于(yu)十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)五到(dao)(dao)六號變成(cheng)了周(zhou)末(mo)，簡單(dan)就是(shi)四(si)(si)(si)天(tian)(tian)法(fa)(fa)(fa)定(ding)節(jie)(jie)(jie)日(ri)(ri)(ri)(ri)加上九(jiu)月(yue)(yue)(yue)(yue)三十(shi)(shi)(shi)、十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)四(si)(si)(si)到(dao)(dao)六號的(de)四(si)(si)(si)天(tian)(tian)周(zhou)末(mo)假(jia)日(ri)(ri)(ri)(ri)，共同組成(cheng)了二零二三年國(guo)慶八(ba)天(tian)(tian)的(de)節(jie)(jie)(jie)假(jia)日(ri)(ri)(ri)(ri)，而(er)十(shi)(shi)(shi)月(yue)(yue)(yue)(yue)七(qi)(qi)到(dao)(dao)八(ba)號因為調換(huan)，變成(cheng)了正常的(de)工作(zuo)日(ri)(ri)(ri)(ri)。
第二(er)項，當月(yue)計行天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)，也就是發放工(gong)(gong)資的(de)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)。當月(yue)計薪(xin)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)等(deng)于工(gong)(gong)作(zuo)日(ri)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)，加上法(fa)定(ding)(ding)節(jie)(jie)日(ri)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)，要(yao)注(zhu)意法(fa)定(ding)(ding)節(jie)(jie)日(ri)是實際(ji)不出勤，但仍要(yao)按出勤發放工(gong)(gong)資的(de)，還是拿二(er)零二(er)三(san)年十(shi)(shi)(shi)(shi)月(yue)為(wei)(wei)例，當月(yue)自(zi)然(ran)(ran)日(ri)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)三(san)十(shi)(shi)(shi)(shi)一(yi)天(tian)(tian)(tian)(tian)(tian)，其中法(fa)定(ding)(ding)節(jie)(jie)日(ri)一(yi)到(dao)三(san)號共三(san)天(tian)(tian)(tian)(tian)(tian)，周末假日(ri)四到(dao)六號以及十(shi)(shi)(shi)(shi)四十(shi)(shi)(shi)(shi)五(wu)、二(er)一(yi)、二(er)二(er)、二(er)八、二(er)九(jiu)，合計九(jiu)天(tian)(tian)(tian)(tian)(tian)，那么剩下的(de)工(gong)(gong)作(zuo)日(ri)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)就等(deng)于自(zi)然(ran)(ran)日(ri)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)三(san)十(shi)(shi)(shi)(shi)一(yi)天(tian)(tian)(tian)(tian)(tian)減(jian)去法(fa)定(ding)(ding)節(jie)(jie)日(ri)三(san)天(tian)(tian)(tian)(tian)(tian)減(jian)去周末九(jiu)天(tian)(tian)(tian)(tian)(tian)等(deng)于十(shi)(shi)(shi)(shi)九(jiu)天(tian)(tian)(tian)(tian)(tian)，而十(shi)(shi)(shi)(shi)月(yue)計薪(xin)天(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)(shu)等(deng)于工(gong)(gong)作(zuo)日(ri)十(shi)(shi)(shi)(shi)九(jiu)天(tian)(tian)(tian)(tian)(tian)，加法(fa)定(ding)(ding)節(jie)(jie)日(ri)三(san)天(tian)(tian)(tian)(tian)(tian)為(wei)(wei)二(er)十(shi)(shi)(shi)(shi)二(er)天(tian)(tian)(tian)(tian)(tian)。
第三項，當月(yue)進(jin)行(xing)出(chu)(chu)(chu)(chu)勤天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)。代(dai)表(biao)員(yuan)(yuan)工(gong)在當月(yue)計(ji)(ji)勤天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)中的(de)實際出(chu)(chu)(chu)(chu)勤時間(jian)，公式為當月(yue)計(ji)(ji)行(xing)出(chu)(chu)(chu)(chu)勤天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)等于(yu)工(gong)作日(ri)實際出(chu)(chu)(chu)(chu)勤天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)，加(jia)上法定(ding)節日(ri)天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)。比如二(er)(er)(er)零二(er)(er)(er)三年十(shi)(shi)月(yue)，員(yuan)(yuan)工(gong)在十(shi)(shi)九個工(gong)作日(ri)中實際出(chu)(chu)(chu)(chu)勤十(shi)(shi)五天(tian)(tian)(tian)(tian)，員(yuan)(yuan)工(gong)十(shi)(shi)月(yue)計(ji)(ji)薪天(tian)(tian)(tian)(tian)數(shu)(shu)(shu)等于(yu)工(gong)作日(ri)實際出(chu)(chu)(chu)(chu)勤十(shi)(shi)五天(tian)(tian)(tian)(tian)加(jia)法定(ding)節日(ri)三天(tian)(tian)(tian)(tian)為十(shi)(shi)八天(tian)(tian)(tian)(tian)，也就(jiu)是該員(yuan)(yuan)工(gong)在十(shi)(shi)月(yue)份需要按(an)十(shi)(shi)八天(tian)(tian)(tian)(tian)出(chu)(chu)(chu)(chu)勤來計(ji)(ji)發工(gong)資(zi)，員(yuan)(yuan)工(gong)十(shi)(shi)月(yue)進(jin)行(xing)二(er)(er)(er)十(shi)(shi)二(er)(er)(er)天(tian)(tian)(tian)(tian)進(jin)行(xing)出(chu)(chu)(chu)(chu)勤十(shi)(shi)八天(tian)(tian)(tian)(tian)，用十(shi)(shi)八除以二(er)(er)(er)十(shi)(shi)二(er)(er)(er)就(jiu)可以換算出(chu)(chu)(chu)(chu)該員(yuan)(yuan)工(gong)當月(yue)工(gong)資(zi)了。
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