The pace of the Spring Festival is getting closer and closer. Many friends who go to work have to work overtime on holidays for some reasons. How about the overtime salary for the Spring Festival? Do you have three times your salary every day? Today, I'd like to introduce to you how to calculate the overtime salary?
Reminder: in 2020, the Spring Festival overtime, three times the salary, only these days!
1、 Policy basis for 'three times overtime salary'
According to the provisions of the labor law, under any of the following circumstances, the employing unit shall pay wages higher than the wages of workers during normal working hours according to the following standards:
（1） If a worker is arranged to extend his working hours, he shall be paid not less than 150% of his salary;
（2） If a worker is arranged to work on a rest day and no compensatory leave can be arranged, he shall be paid not less than 200% of his salary;
（3） If workers are arranged to work on statutory holidays, they shall be paid no less than 300% of their wages.
So, how many legal holidays are there? 5 brother said that China's current legal annual holiday standard is 11 days. Specifically:
New year, one day off (January 1);
Spring Festival, 3 days off (the first, second and third days of the first lunar month);
Qingming Festival, one day off (Qingming Day of the lunar calendar);
Labor day, one day off (May 1);
Dragon Boat Festival, one day off (on the day of the Dragon Boat Festival in the lunar calendar);
Mid Autumn Festival, one day off (the mid autumn day of the lunar calendar);
National Day, 3 days off (October 1, 2 and 3).
In other words: the enterprise arranges employees to work overtime on these 11 days of legal leave. On the day of overtime, the overtime salary shall be paid at no less than 300% of the employee's daily or hourly salary, and shall not be replaced by compensatory leave.
This is what we often call the policy basis of "triple overtime pay".
2、 In these three days, the overtime salary is tripled
On November 21, 2019, the general office of the State Council issued the notice on the arrangement of some holidays in 2020 (gbzxd [2019] No. 16), which stipulates:
Spring Festival: 7 days off from January 24 to 30, 2020. Work on January 19, 2020 (Sunday) and February 1, 2020 (Saturday).
Remind me that the Spring Festival holiday in 2020 is 7 days, but according to the above policies and regulations, the national legal holidays are only 3 days!
That is: January 25, 2020 (the first day of the first month), January 26, 2020 (the second day of the first month), and January 27, 2020 (the third day of the first month).
In addition, according to the notice on the conversion of annual average monthly working hours and wages of employees (LBF [2008] No. 3):
On legal holidays, the employer shall pay wages according to law, that is, when converting daily wages and hourly wages, the 11 day legal holidays stipulated by the State shall not be excluded.
Monthly salary days = (365-104 days) & divide; December = 21.75 days
The daily wage can be converted into: monthly wage income & divide; Monthly salary days (21.75 days)
Hourly wage can be converted into monthly wage & divide; (monthly payroll days & times; 8 hours)
It should be noted that the calculation base of overtime salary is the monthly salary of normal attendance corresponding to the worker's position, excluding the salary paid under special circumstances such as year-end bonus, commuter transportation subsidy, working meal subsidy, housing subsidy, middle and night shift allowance and summer high temperature allowance.
In addition, when determining the calculation base of overtime salary, if there is a clear agreement on salary in the labor contract, it shall be determined according to the salary standard corresponding to the worker's position.
If there is no explicit agreement on wages in the labor contract, it shall be implemented in accordance with the collective contract.
If there is no agreement between the employer and the worker, it shall be determined according to 70% of the monthly wage income of the worker's normal attendance at his post.
Beijing, Shanghai, Zhengzhou and other places also stipulate that the overtime wage base shall not be lower than the minimum wage standard!
[case] according to the labor contract signed between Lao Wang and the employer, the monthly salary standard is 8000 yuan.
If he works overtime during the Spring Festival in 2020, he can enjoy 'three times the overtime salary' from the first day to the third day of junior high school.
8000 yuan & divide; 21.75 (days) & times; 300%× 3 (days) = 3310 (yuan)
3、 In these four days, the overtime pay is doubled
For Chinese people, new year's Eve is an important play. However, new year's Eve is not a legal holiday. Therefore, there is no three times the salary for overtime on New Year's Eve.
Remind me that for the calculation of overtime wages on New Year's Eve, fourth day, fifth day and sixth day, you can refer to the calculation method of overtime wages on compensatory rest days.
In these four days, if the enterprise arranges employees to work overtime, it can choose to arrange compensatory leave for workers without paying overtime wages. If compensatory leave is not given, overtime wages shall be paid at no less than 200% of the worker's daily or hourly wages.
[case] according to the labor contract signed between Lao Li and the employer, the monthly salary standard is 8000 yuan.
The employer arranges him to work overtime during the Spring Festival in 2020, which is January 24 (New Year's Eve), January 28 (the fourth day of the first month), January 29 (the fifth day of the first month) and January 30 (the sixth day of the first month). No compensatory leave will be arranged during this period.
Then, if Lao Li works overtime for 4 days, he can get an overtime salary of 8000 yuan & divide; 21.75 (days) & times; 200%× 4 (days) = 2949 (yuan)
By comparing the data, we can conclude that:
The monthly salary is also 8000 yuan. Lao Wang gets 3310 yuan for working overtime for three days, while Lao Li only gets 2949 yuan for working overtime for four days.
Obviously, it is more cost-effective for employees to work overtime from the first to the third day of the first month!
Of course, if employers want to pay less overtime wages, they can also try to arrange employees to work overtime on New Year's Eve, fourth day, fifth day and sixth day.
common problem
Q:
Should overtime pay personal income tax?
A:
According to the relevant provisions of the individual income tax law, the income from wages and salaries obtained by individuals shall be subject to individual income tax. In other words, the overtime wages obtained by workers working overtime on legal holidays shall be incorporated into the salary income and pay individual income tax according to law.
Q:
Can you work overtime for 7 days during the Spring Festival?
A:
According to the current labor law, the employer may extend the working hours after consultation with the trade union and workers, but generally not more than 1 hour a day; If it is necessary to extend the working hours for special reasons, the extended working hours shall not exceed 3 hours per day and 36 hours per month under the condition of ensuring the health of workers. If a boss asks employees to work overtime for 7 days, it is suspected of violating the labor law.
Q:
Is it illegal not to pay overtime during the Spring Festival?
A:
If the employer fails to pay overtime wages or give compensatory leave in accordance with the regulations, the worker can call the human resources and social security consultation telephone 12333 to complain, or complain to the local labor security supervision organization. If a dispute is caused by the payment of overtime wages, he can also appeal to the local labor dispute arbitration committee.