The salary conversion formula has been adjusted as of January 1, 2025.

When calculating overtime pay, annual leave pay, salary for personal leave, and salary for sick leave, it will involve the calculation of working hours and the conversion of daily salary and hourly salary. Due to the revision of the “Measures for Holidays on National Festivals and Commemorative Days”, the number of legal holidays has been increased from the original 11 days to 13 days. Therefore, the calculation of working hours needs to be adjusted accordingly.

Since the calculation of annual working days requires deducting legal holidays, the annual working days before the adjustment were 250 days, the quarterly working days were 62.5 days, and the monthly working days were 20.83 days. After the adjustment, the annual working days are 248 days, the quarterly working days are 62 days, and the monthly working days are 20.67 days.

The adjustment of the calculation standard for working hours will mainly affect the salary calculation of employees on the comprehensive working hours system. For employees on the comprehensive working hours system with a monthly or quarterly comprehensive cycle, their original monthly working days have been changed from 20.83 days to 20.67 days. This means that before the adjustment, only when the working hours exceeded 166.64 hours could it be regarded as overtime, but after the adjustment, when the working hours exceed 165.36 hours, it can be regarded as overtime. Enterprises adopting the comprehensive working hours system should pay attention to the changes in overtime hours to avoid being recognized as working overtime beyond the time limit.

However, this adjustment does not involve the conversion of daily salary and hourly salary. The conversion of these two types of salaries will still be implemented according to the monthly payroll days of 21.75 days. Therefore, it will not have a substantial impact on the vast majority of enterprises.