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目前,多数单位使用的日工资率以月平均25.5天计算的。我们知道月平25.5天是全年法定工作日306天(365天—星期日52天—法定假日7天),除以12个月得出的。实际上,全年每个月的法定工作日分别为21至27天。在月标准工资额不变的情况下,由于每月法定工作日数不同,因而每月的实际日工资率也就不尽相同,所以,现行的“固定日工资率”是不大符合实际的。笔者认为。若以变动日
At present, the daily wage rates used by most units are calculated on average of 25.5 days per month. We know that the monthly 25.5 days is 306 days a year (365 days - 52 days on Sunday - 7 days on statutory holidays), divided by 12 months. In fact, the statutory working days for each month of the year are 21 to 27 days respectively. Given the same monthly standard wage, the actual daily wage rates vary from month to month due to different statutory working days. Therefore, the current “fixed-day wage rate” is not quite realistic. the author thinks. If the change day