1. When calculating overtime wages, the daily wage is calculated based on the average monthly wage days of 21.75 days, and the hourly wage is divided by 8 hours on the basis of the daily wage.
 That is, overtime pay on holidays=calculation base of overtime pay ÷ 21.75 × 300%. Overtime pay on rest days=calculation base of overtime pay ÷ 21.75 × 200%.
 Overtime pay on normal working days=calculation base of overtime pay ÷ 21.75 × 150%. The hourly overtime wage is divided by the daily overtime wage by 8 hours.
 2. When determining the calculation base of overtime pay, if the labor contract clearly stipulates the overtime pay base, it shall be determined according to the agreed standards. However, the calculation base of overtime pay shall not be lower than the minimum wage standard of this Municipality.
 [Legal Basis]
 In Article 44 of the Labor Law, in any of the following circumstances, the employing unit shall pay higher wages than workers' wages during normal working hours according to the following standards:
 （1） If workers are arranged to work longer hours, they shall be paid no less than 150% of their wages;
 （2） If a worker is arranged to work on a rest day but cannot take compensatory leave, he shall be paid not less than 200 percent of his salary;
 （3） If workers are arranged to work on statutory holidays, they shall be paid no less than 300% of their wages.