Can the full attendance bonus not be included in the calculation of overtime pay? What if it was released on a quarterly basis?

How are wages calculated? Attendance bonus is salary?

Wages are defined as the “consideration of labor services” and “recurrence of giving” to employers. In other words, in the company system, it is usually the labor service provided by the labor, and the consideration (remuneration) that can be obtained regularly in time, that is of the nature of wages.

In principle, the court and the labor committee (the predecessor of the Ministry of Labor) believe that the full-time bonus is due to the remuneration given based on the labor's attendance status. range. So factor into the calculation of the average salary!

The calculation of the average salary involves overtime pay, severance pay, pension and so on.

*Letter No. 040204 (1998/9/14) of the Labor Committee of the Executive Yuan (87) Taishangzi No. 2 (1998/9/14), and the Supreme Court's 1997 Taishang Zi No. 1342 Civil Judgment

If it is paid quarterly or every other month, can it not be included in the average monthly salary?

Straight to the conclusion, "No!"

Whether it is paid quarterly, every other month, or once a year, the key point is whether the actual reason for the payment is the nature of wages. Does it have "labor service consideration" and "recurrence of giving"? As long as you have both, it must be included in the calculation of wages!

In the past, some companies have adopted quarterly attendance bonuses in an attempt to prevent attendance bonuses from being included in the calculation of wages, but the court has determined that they should be included in wages.

*Civil Judgment No. 37 of Lao Xiaozi No. 37 in 109, Taipei District Court, Taiwan

There have also been companies that tried to avoid the calculation of the average daily wage by giving out bonuses during the New Year and festivals by means of saving money. However, after determining the reason for the payment and the substance of the payment, the court held that it was just a repackage of the attendance bonus or other bonuses to save money. , so it still has to be calculated into wages.

＊Civil judgment No. 62 of the 106-year labor lawsuit of the Taiwan New Taipei District Court, civil judgment of the Taiwan New Taipei District Court of

As long as the full attendance bonus is paid based on the attendance status of workers, regardless of the frequency, time, and name of the payout, all of them must be included in the salary! It is also necessary to calculate the calculation of overtime pay and severance pay! Employers and employees must be careful!