員(yuan)(yuan)工(gong)(gong)(gong)工(gong)(gong)(gong)資發放是(shi)按員(yuan)(yuan)工(gong)(gong)(gong)當(dang)月出勤，其實這種說法不(bu)嚴謹，而(er)薪(xin)酬專業術語是(shi)按員(yuan)(yuan)工(gong)(gong)(gong)當(dang)月計(ji)(ji)(ji)薪(xin)天數發放工(gong)(gong)(gong)資，員(yuan)(yuan)工(gong)(gong)(gong)每月的(de)計(ji)(ji)(ji)薪(xin)天數，這往往是(shi)困(kun)擾薪(xin)酬人員(yuan)(yuan)的(de)一大(da)難題(ti)，如何精準的(de)計(ji)(ji)(ji)算計(ji)(ji)(ji)薪(xin)天數？首先，對涉(she)及薪(xin)酬核算的(de)幾個(ge)時間概念，要有準確(que)的(de)認識(shi)，分(fen)別是(shi)以下(xia)三(san)項：
第一(yi)項，法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)。國(guo)家現行規定(ding)的(de)(de)(de)法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)是(shi)(shi)(shi)(shi)十(shi)一(yi)天(tian)(tian)半，這(zhe)(zhe)十(shi)一(yi)天(tian)(tian)半是(shi)(shi)(shi)(shi)雷(lei)(lei)打(da)不(bu)(bu)(bu)動的(de)(de)(de)，不(bu)(bu)(bu)可(ke)調(diao)(diao)(diao)休，不(bu)(bu)(bu)可(ke)替(ti)換，不(bu)(bu)(bu)必出(chu)勤而工資(zi)照(zhao)發。二(er)(er)零二(er)(er)三(san)(san)(san)年國(guo)慶長假(jia)做個示例，這(zhe)(zhe)次放(fang)假(jia)從(cong)九(jiu)(jiu)月(yue)二(er)(er)十(shi)九(jiu)(jiu)放(fang)到(dao)十(shi)月(yue)六號(hao)(hao)(hao)共計(ji)八(ba)天(tian)(tian)，所有(you)放(fang)假(jia)日(ri)(ri)(ri)(ri)期(qi)背后的(de)(de)(de)本質(zhi)，其中(zhong)九(jiu)(jiu)月(yue)二(er)(er)十(shi)九(jiu)(jiu)中(zhong)秋節(jie)，十(shi)月(yue)一(yi)到(dao)三(san)(san)(san)號(hao)(hao)(hao)國(guo)慶節(jie)，這(zhe)(zhe)四(si)(si)天(tian)(tian)是(shi)(shi)(shi)(shi)雷(lei)(lei)打(da)不(bu)(bu)(bu)動的(de)(de)(de)法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)，九(jiu)(jiu)月(yue)三(san)(san)(san)十(shi)號(hao)(hao)(hao)是(shi)(shi)(shi)(shi)正(zheng)常假(jia)日(ri)(ri)(ri)(ri)，因十(shi)月(yue)一(yi)號(hao)(hao)(hao)本身周日(ri)(ri)(ri)(ri)，又(you)正(zheng)好是(shi)(shi)(shi)(shi)法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)，法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)是(shi)(shi)(shi)(shi)不(bu)(bu)(bu)占用周末，故周日(ri)(ri)(ri)(ri)順延至(zhi)十(shi)月(yue)四(si)(si)號(hao)(hao)(hao)，十(shi)月(yue)五到(dao)六號(hao)(hao)(hao)與原十(shi)月(yue)七(qi)到(dao)八(ba)號(hao)(hao)(hao)周末進(jin)行調(diao)(diao)(diao)換，相(xiang)當于十(shi)月(yue)五到(dao)六號(hao)(hao)(hao)變(bian)成了周末，簡單就(jiu)是(shi)(shi)(shi)(shi)四(si)(si)天(tian)(tian)法(fa)(fa)定(ding)節(jie)日(ri)(ri)(ri)(ri)加上九(jiu)(jiu)月(yue)三(san)(san)(san)十(shi)、十(shi)月(yue)四(si)(si)到(dao)六號(hao)(hao)(hao)的(de)(de)(de)四(si)(si)天(tian)(tian)周末假(jia)日(ri)(ri)(ri)(ri)，共同組成了二(er)(er)零二(er)(er)三(san)(san)(san)年國(guo)慶八(ba)天(tian)(tian)的(de)(de)(de)節(jie)假(jia)日(ri)(ri)(ri)(ri)，而十(shi)月(yue)七(qi)到(dao)八(ba)號(hao)(hao)(hao)因為調(diao)(diao)(diao)換，變(bian)成了正(zheng)常的(de)(de)(de)工作(zuo)日(ri)(ri)(ri)(ri)。
第(di)二(er)項，當月(yue)計行天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)，也(ye)就是發放工(gong)(gong)資的天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)。當月(yue)計薪(xin)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)等于工(gong)(gong)作(zuo)日(ri)(ri)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)，加上法(fa)定(ding)節日(ri)(ri)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)，要(yao)注意法(fa)定(ding)節日(ri)(ri)是實(shi)際(ji)不出勤(qin)，但仍(reng)要(yao)按(an)出勤(qin)發放工(gong)(gong)資的，還是拿二(er)零二(er)三(san)(san)年十(shi)月(yue)為例(li)，當月(yue)自(zi)然(ran)日(ri)(ri)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)三(san)(san)十(shi)一(yi)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)，其(qi)中法(fa)定(ding)節日(ri)(ri)一(yi)到(dao)三(san)(san)號共三(san)(san)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)，周末假日(ri)(ri)四到(dao)六號以及十(shi)四十(shi)五、二(er)一(yi)、二(er)二(er)、二(er)八(ba)、二(er)九，合計九天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)，那(nei)么(me)剩下(xia)的工(gong)(gong)作(zuo)日(ri)(ri)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)就等于自(zi)然(ran)日(ri)(ri)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)三(san)(san)十(shi)一(yi)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)減去法(fa)定(ding)節日(ri)(ri)三(san)(san)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)減去周末九天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)等于十(shi)九天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)，而十(shi)月(yue)計薪(xin)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)數(shu)(shu)(shu)等于工(gong)(gong)作(zuo)日(ri)(ri)十(shi)九天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)，加法(fa)定(ding)節日(ri)(ri)三(san)(san)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)為二(er)十(shi)二(er)天(tian)(tian)(tian)(tian)(tian)(tian)(tian)(tian)。
第三項，當月(yue)進(jin)行(xing)(xing)出(chu)(chu)勤(qin)天(tian)(tian)數(shu)(shu)。代表員(yuan)(yuan)工(gong)(gong)在(zai)當月(yue)計勤(qin)天(tian)(tian)數(shu)(shu)中的實(shi)(shi)際出(chu)(chu)勤(qin)時間，公式為(wei)當月(yue)計行(xing)(xing)出(chu)(chu)勤(qin)天(tian)(tian)數(shu)(shu)等(deng)于(yu)工(gong)(gong)作(zuo)日(ri)(ri)(ri)實(shi)(shi)際出(chu)(chu)勤(qin)天(tian)(tian)數(shu)(shu)，加上法定節(jie)(jie)日(ri)(ri)(ri)天(tian)(tian)數(shu)(shu)。比如二零二三年十(shi)(shi)(shi)月(yue)，員(yuan)(yuan)工(gong)(gong)在(zai)十(shi)(shi)(shi)九個工(gong)(gong)作(zuo)日(ri)(ri)(ri)中實(shi)(shi)際出(chu)(chu)勤(qin)十(shi)(shi)(shi)五天(tian)(tian)，員(yuan)(yuan)工(gong)(gong)十(shi)(shi)(shi)月(yue)計薪天(tian)(tian)數(shu)(shu)等(deng)于(yu)工(gong)(gong)作(zuo)日(ri)(ri)(ri)實(shi)(shi)際出(chu)(chu)勤(qin)十(shi)(shi)(shi)五天(tian)(tian)加法定節(jie)(jie)日(ri)(ri)(ri)三天(tian)(tian)為(wei)十(shi)(shi)(shi)八天(tian)(tian)，也(ye)就是該員(yuan)(yuan)工(gong)(gong)在(zai)十(shi)(shi)(shi)月(yue)份需要(yao)按(an)十(shi)(shi)(shi)八天(tian)(tian)出(chu)(chu)勤(qin)來(lai)計發工(gong)(gong)資(zi)，員(yuan)(yuan)工(gong)(gong)十(shi)(shi)(shi)月(yue)進(jin)行(xing)(xing)二十(shi)(shi)(shi)二天(tian)(tian)進(jin)行(xing)(xing)出(chu)(chu)勤(qin)十(shi)(shi)(shi)八天(tian)(tian)，用(yong)十(shi)(shi)(shi)八除(chu)以二十(shi)(shi)(shi)二就可(ke)以換算出(chu)(chu)該員(yuan)(yuan)工(gong)(gong)當月(yue)工(gong)(gong)資(zi)了。
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