Pro-rata is the proportional value of a part compared to its whole. A pro-rata salary is when employers pay their employees for the number of hours they worked in proportion to what they would earn if they worked full-time. This often occurs when an employee does not work for their predetermined hours in the given pay period or month.
[The China Monthly Salary Cycle]：By Calendar Month (1st - 28th/30th/31st)
and [Statutory Payable Days]: 261 days per year / 21.75 days per month （No matter how many working days in certian calender month）
Q：What's the calculation rule in China for incomplete monthly working by FTE (Full-time Employee)?
How would the salary for the monthly if the employee onboard/offboard in the Middle of the Month.
A：Prorata Caculation in China for incomplete month employed:
STATUTORY
= Round(Base Pay/21.75* X,2)
X= Networking days( including days worked + Bank Holiday/PTO)
e.g. Someone start on 9th May 2023 as date of commencement, with monthly salary agreed at CNY10000, from 9th May - 31 May, there are 17 networking days,
- So His/Her May salary will be CNY10000/21.75*17= CNY7,816.09.
Q: How about other compensation for incomplete payable month？ie Allowance
A：There's no STATUTORY but COMMON PRACTICE are to follow the rule of Basic Salary
= Round(Base Pay/21.75* X,2)
Q：Then any Statutory caculation rule for annual bonus?
A: No, there's no statutory ones, but COMMON PRACTICE are
=Round(X/365* Entitlement for full year, 2)
X=Valid caldendar days of employment in the calendar year
REFERENCE