Family allowance (dependent allowance, child education allowance) ・Commuting allowance ・Separation allowance・ Child education allowance ・Housing allowance Specifically, “allowances paid due to personal circumstances” are excluded. Even if the allowance falls under the above, if it is paid as a "housing allowance of 5,000 yen for all employees", it is considered to be included in the monthly salary. Therefore, allowances are determined based on individual payment content, not by name. 4-2. Overtime hours It is helpful to classify overtime hours into different types of overtime rates. For example: 12:00-23:00 working hours, 1 hour break, 8 hours regular working hours 12:00-18:00 → Regular working hours 18:00-19:00 → Break time 19:00-21:00 → Regular working hours 21:00-22:00 → Legal overtime 22:00-23: 00→ Legal overtime work + late-night work.
After arranging Regular working hours: 8 hours Legal overtime work: 1 hour Overtime work + late-night work: 1 hour As a result, the premium wage rate to be applied can be determined. 4-3. Premium wage rate Finally, check the premium wage rate by working hours. In particular, pay attention to items with overlapy mobile number list uping premium wage rates, as shown below. ・Statutory overtime work + late-night work: 50% or more ・Statutory overtime work exceeding 60 hours per month + late-night work: 75% or more ・Holiday work + late-night work: 60% or more With the above, overtime can be calculated.
Let's check how to handle overtime pay for legal overtime To check Statutory overtime work is work that exceeds the prescribed working hours but does not exceed the statutory working hours. Since there is no legal obligation to pay extra wages, it is a good idea to check the handling of overtime pay in the employment regulations and wage regulations. Also, when calculating overtime pay, it is necessary to pay extra for late nights and legal holidays, so be especially careful if there is overlap.
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