Example: Monthly-paid employee
Chan Iat is a local worker employed as a waiter with monthly income of MOP5,500 and MOP500 food
allowance. His working status in May 2010 is shown as follows:
1.
2.
3.
4.
5.
Enjoyed a mandatory holiday on 1st May;
Worked on weekly rest day on 9th May, and worked overtime for 2 hours;
Annual leave for 4 days from 3rd to 6th May;
Absence with just cause (sickness) for 2 days from 18th to 19th May;
Applied for leave for personal reasons for 20th May, approved by employer.
Pay Slip＊ (Completed Sample)
Employer’s
Name: XYZ Restaurant
Contact No.: 61234567
Information
Office Address: G/F, No. 1 Macao Road
Name: Chan Iat
Employee’s
Position: Waiter
Social Security Fund Beneficiary No.: 12345/2008
Information
Taxpayer No.: 2345/2008
Period
Corresponding to
1st May 2010 to 31st May 2010
Remuneration
Received1
Item
Amount (MOP)
（1）Basic Wage (monthly basis)
（2）Food Allowance
Remuneration
5,500.00
2
500.00
（3）Overtime Remuneration (2 hours)3
55.00
（4）Extra Remuneration for Work on Weekly Rest Day (1 day,
9th May)4
200.00
（5）Mandatory Holiday (On 1st May Mandatory Holiday)
rd
th
（6）Annual Leave (4 days, 3 to 6 May)
Included in Basic Remuneration
5
Included in Basic Remuneration
th
th
（7）Absence with Just Cause (Sickness) (2 days, 18 and 19
May)6
Included in Basic Remuneration
Total Remunerations:
6,255.00
Item
Amount (MOP)
th
6
（1）Absence (1 day, 20 May, Leave due to Personal Reasons)
Deduction
200.00
（2）
（3）
Total Deductions:
200.00
Gross Income
Total Deductions
Net Income
6,255.00
200.00
6,055.00
＊ Please pay attention to ‘Notes’ on reverse when completing receipt.
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Notes
1.
The last day of each month for the calculation of basic remuneration agreed between the employer
and the employee is the due day for payment.
2.
Pursuant to Subparagraph 4 of Paragraph 1 of Article 59 of Law No. 7/2008, food allowance is
considered part of the basic remuneration.
3.
Pursuant to Subparagraph 8 of Article 2 of Law No. 7/2008, overtime work means work performed
beyond normal working hours. Requested in advance by the employer and with the consent of the
employee, the employee worked two hours overtime (normal working hours are 8 hours each day
but the employee worked for 10 hours that day). Pursuant to Paragraph 2 of Article 37 of the same
law, the employee is entitled to receive overtime remuneration plus an increase of twenty per cent.
The normal monthly remuneration of the worker is MOP$5,500 and the normal working hours are
8 hours a day. Thus, the normal hourly rate is MOP$22.90 (MOP$5,500/30 days/8 hours). Based
on the aforementioned, the hourly compensation for overtime work is MOP$27.50 (normal
remuneration of MOP22.90 plus an increase of twenty per cent, or MOP$4.60).
4.
The employee worked on weekly rest day of his own accord with an agreement record. Pursuant to
Paragraph 3 and Subparagraph 1 of Paragraph 4 of Article 43 of Law No. 7/2008, as the employee
was unable to enjoy the compensatory day of rest within thirty days, he is entitled to receive an
additional day’s basic remuneration. The additional day’s basic remuneration is calculated pursuant
to Subparagraph 1 of Paragraph 1 of Article 61 of Law No. 7/2008. Based on this example,
assuming that the basic remuneration of the previous month (i.e. April) was MOP$6,000 (basic
wage of MOP$5,500 plus food allowance of MOP$500), the average daily remuneration is
MOP$200 (MOP$6,000/30 days).
Note: If the monthly remuneration does not include the food allowance of MOP$500, the basic
wage shall be applied (same as below).
5.
As Chan Iat receives monthly remuneration, according to Article 60 of Law No. 7/2008, the basic
monthly remuneration includes basic remuneration for weekly rest days, mandatory holidays,
annual leave and paid absence for sickness or accident, and shall not be subject to any deduction
because of non-performance of work during those periods (See point 4 for details).
6.
As Chan Iat receives monthly remuneration, in the event of an employee requesting absence from
work as specified in Subparagraph 6 of Paragraph 1 of Article 64 of Law No. 7/2008, the employer
has the right to deduct the basic remuneration for the day of absence, which should be calculated
pursuant to Subparagraph 1 of Paragraph 1 of Article 61 of Law No. 7/2008 (See point 4 for
details).
Reminder: Rules in ‘Notes’ based on Law No. 7/2008 (Labour Relations Law).
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