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MOM · EMPLOYMENT PRACTICES

Monthly and Daily Salary: Definitions and Calculation

Calendar Month and Incomplete-Month Pay

A complete month is a calendar month. Starting after its first day, leaving before its last day, taking at least one unpaid day or undertaking reservist training makes it incomplete. Salary = monthly gross pay ÷ that month’s working days × actual days worked. Exclude rest/non-working days from the denominator but include holidays. The numerator includes entitled public holidays, paid hospitalisation and annual leave. Five or fewer hours are a half-day; more than five a day.

Basic and Gross-Rate Comparison

Basic daily pay is used for work on rest days or public holidays. Gross daily pay is used for notice-pay, annual-leave encashment, unauthorised-absence deductions, paid holidays and approved paid leave. Both monthly-to-daily formulas are 12×monthly rate÷(52×average weekly workdays).

Included and excluded items
RateIncludedExcluded
BasicContractual wage adjustments/incrementsOvertime, bonus, AWS, special-expense reimbursement, productivity incentives and all allowances
GrossContractual wages and qualifying allowancesOvertime, bonus, AWS, special-expense reimbursement, productivity incentives, travel/food/housing allowances

Working-Day Resources

The official page links a 2025/2026 working-day table for fixed Sunday rest days or Saturday non-working days, and an interactive gross-rate calculator. Use the actual work pattern when it differs.

Related Topics and Services

Official Documents and References

Official Source

Monthly and Daily Salary: Definitions and Calculation ↗

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