In Malaysia, the calculation of salary for public holidays is governed by the Employment Act 1955. Here’s how it is typically calculated:
1. For Monthly-Paid Employees:
- If the employee works on a public holiday, they are entitled to double their daily rate of pay for that day.
- If the employee does not work on the public holiday, they are entitled to their normal daily rate of pay.
Daily Rate of Pay Calculation:
Daily Rate of Pay=Monthly Salary / 26
(26 is the average number of working days in a month)
Example:
- Monthly Salary = RM 2,600
- Daily Rate of Pay = RM 2,600 / 26 = RM 100
- If the employee works on the public holiday, they are entitled to RM 100 x 2 = RM 200 for that day.
- If the employee does not work on the public holiday, they are entitled to RM 100 for that day.
2. For Daily-Paid Employees:
- If the employee works on a public holiday, they are entitled to double their daily wage for that day.
- If the employee does not work on the public holiday, they are entitled to their normal daily wage.
Example:
- Daily Wage = RM 50
- If the employee works on the public holiday, they are entitled to RM 50 x 2 = RM 100 for that day.
- If the employee does not work on the public holiday, they are entitled to RM 50 for that day.
3. For Hourly-Paid Employees:
- If the employee works on a public holiday, they are entitled to *double their hourly rate* for the hours worked on that day.
- If the employee does not work on the public holiday, they are entitled to their *normal hourly rate* for the usual working hours.
Example:
- Hourly Rate = RM 10
- If the employee works 8 hours on the public holiday, they are entitled to RM 10 x 2 x 8 = RM 160 for that day.
- If the employee does not work on the public holiday, they are entitled to RM 10 x 8 = RM 80 for that day.
4. Substitute Holiday:
- If a public holiday falls on a rest day (e.g., Sunday), the employer may declare the next working day as a substitute public holiday.
- The same rules for payment on public holidays apply to the substitute holiday.
5. Overtime on Public Holidays:
- If an employee works overtime on a public holiday, they are entitled to *triple their hourly rate* for the overtime hours worked.
Example:
- Hourly Rate = RM 10
- Overtime Hours Worked on Public Holiday = 2 hours
- Overtime Payment = RM 10 x 3 x 2 = RM 60
Summary:
- Work on Public Holiday: 2x daily rate or hourly rate.
- Do Not Work on Public Holiday: Normal daily rate or hourly rate.
- Overtime on Public Holiday: 3x hourly rate.
Always refer to the latest regulations or consult with the Ministry of Human Resources (MOHR) in Malaysia for any updates or specific cases.
