Commentary |
- The following payments are excluded: allowances paid for overtime work, night work and holiday work according to the Labor Standards Act and allowance for holiday work paid as per the rules of employment.
- Base pay: In accordance with labor contract, the rules of employment, collective agreement, etc., the amount of base pay specified to be paid for prescribed working hours or statutory working hours * for production workers, the amount of base pay such as daily pay or hourly rate * for annual salary system, the base pay is translated to monthly amount (base pay/12).
- Ordinary pay: In accordance with labor contract, the rules of employment, collective agreement, etc., a fixed pay paid on a regular and fixed basis for prescribed working hours or statutory working hours within the given wage calculation period (daily / weekly / monthly / others).
- Other pay: Allowances deemed wages although not included in the ordinary pay (including monthly / yearly paid leaves and paid-holiday allowance). However, allowances paid for overtime work, night work and holiday work according to the Labor Standards Act and allowance for holiday work paid as per the rules of employment are excluded.
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