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Tiền lương trả tháng 2/2015
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Tiền lương trả tháng 2/2015

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Doanh nghiệp trả lương theo tháng, cho hỏi cách tính lương giờ, ngày công của tháng 2 (28 ngày) trong năm.

 heo quy định tại Khoản 1 Điều 4 Thông tÆ° 23/2015/TT-BLĐTBXH thì tiền lÆ°Æ¡ng theo thời gian (theo tháng, theo tuần, theo ngày hoặc theo giờ) được trả cho người lao Ä‘á»™ng hưởng lÆ°Æ¡ng theo thời gian, căn cứ vào thời gian làm việc thá»±c tế theo tháng, tuần, ngày, giờ, cụ thể:

a) Tiền lương tháng được trả cho một tháng làm việc xác định trên cơ sở hợp đồng lao động;

b) Tiền lương tuần được trả cho một tuần làm việc xác định trên cơ sở tiền lương tháng nhân với 12 tháng và chia cho 52 tuần;

c) Tiền lương ngày được trả cho một ngày làm việc xác định trên cơ sở tiền lương tháng chia cho số ngày làm việc bình thường trong tháng (tính theo từng tháng dương lịch và bảo đảm cho người lao động được nghỉ tính bình quân 01 tháng ít nhất 04 ngày) theo quy định của pháp luật mà doanh nghiệp lựa chọn;

d) Tiền lương giờ được trả cho một giờ làm việc xác định trên cơ sở tiền lương ngày chia cho số giờ làm việc bình thường trong ngày theo quy định tại Điều 104 của Bộ luật Lao động.

Căn cứ quy định trên trường hợp thời giờ làm việc bình thường 8 giờ trong 01 tuần thì tiền lương giờ trong tháng 2 được tính như sau:

-  Tiền lÆ°Æ¡ng ngày = tiền lÆ°Æ¡ng tháng chia cho 24 ngày;

- Tiền lÆ°Æ¡ng giờ     = tiền lÆ°Æ¡ng ngày chia cho 8 giờ.

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