When calculating the monthly salary, 21 should be used75 to calculate. Of these, 2175 is based on the relevant national laws and regulations and the regulations of the Ministry of Human Resources, and is used to calculate the standard of daily and hourly wages. Specifically, monthly salary income divided by 2175 can get the daily wage, and then calculate the salary of the month according to the specific number of days of attendance and the proportion of attendance.
For example, let's say an employee's monthly salary is 2,175 yuan, there are 23 working days in July, and the employee is absent for 1 day and attends 22 days. According to the positive algorithm, the salary is: 2175 2175×22×(21.75÷23) = 2080.$4. According to the inverse algorithm, the salary is also 2080$4.
Also, if there are statutory holidays in the month, you need to take them into account. For example, an employee's monthly salary is 2,175 yuan, there are 19 working days in May 2021, and May 1 is a statutory holiday, the employee is absent for 1 day and actually attends 18 days. According to the positive algorithm, the salary is: 2175 2175×(18+1)×(21.75÷(19+1)) = 2066.25 yuan. The result of the inverse algorithm is also 206625 yuan.
It should be noted that 2175 is just an average salary value, and the average number of paid days per month is not consistent with the actual number of paid days. The correct way to calculate the monthly wage is based on the actual number of days of attendance and the percentage of attendance, following the calculation formula of forward or backward calculation.
To sum up, the calculation of the monthly salary should use 2175 to calculate, and combined with the actual situation and related formulas to calculate the salary of the current month. This avoids calculating unreasonable results in the presence of absences. Accounting