2, arranged to work on the day off, should be arranged for its equivalent time of compensatory time off, can not be arranged to make up for the time off, in accordance with not less than 200% of the daily or hourly wage base to pay overtime wages.
3. 300% is paid for overtime work on national legal holidays, and there are now 11 days of legal holidays. Workers work overtime on the day of the statutory holidays, in addition to the wages of the day, but also get no less than 300% of the daily or hourly wage base overtime wages. However, workers in shopping malls who work under the Comprehensive Working Hour System (CWHS) and those who work under the irregular working hour system (IWHS) are not entitled to overtime pay according to this law.
Enterprises that convert workers' monthly wages to daily wages should do so in accordance with the 21.75 monthly payroll days stipulated in the Ministry of Labor and Social Security's Circular on the Conversion of Average Monthly Working Hours and Wages of Employees for the Whole Year [Monthly payroll days = (365 days - 104 days) ÷ 12 months].
There are also two special overtime pay algorithms. In one case, due to the nature of the work, the enterprise adopts a centralized work, centralized rest arrangement of work, and approved by the labor insurance department to implement the "comprehensive calculation of working hours work system". Enterprises shall calculate the wages of workers according to their actual working hours; the portion of a worker's total actual working hours that exceeds the total standard working hours is considered to be extended working hours, and overtime wages of no less than 150% of the hourly wage base shall be paid; if a worker is scheduled to work on a legal vacation, overtime wages of no less than 300% of the daily or hourly wage base shall be paid. Another situation is that the labor security department approved the implementation of "irregular work system positions" workers, under the premise of clear workload, their own work and rest time can be arranged independently, so the employer can not pay overtime wages.