YOGYAKARTA Prorata or proportional salary is the work wage received by employees with an inappropriate amount.
An example of a case that requires a pro mean calculation is the provision of salaries for employees whose work period is not even one month.
Another example is the provision of holiday allowances (THR) for employees whose work period is not even one year old.
The amount of the Prorata work wage given must be done with the right calculation. Therefore, the way to calculate the value is very important to know so that you can give the rights of employees as they should.
The term Prorata comes from Italian which means proportional. The meaning of proportional here is in accordance with working time.
Thus, the pro mean salary is the calculation of salaries or bonuses based on the active period of employees in the company.
Regarding the calculation of the THR prorata, in the Regulation of the Minister of Manpower (Permenaker) Number 6 of 2016 concerning Religious Holiday Allowances for Workers/Labourers in Companies, it is stated that employees, workers or laborers who have a working period of at least 1 month are entitled to THR diversity from the company. Meanwhile, workers who have a work period of 12 months continuously or are more entitled to a THR of one month of salary.
Summarized from various sources, Monday, March 27, 2023, the calculation of the average holiday allowance for employees whose work period is not even one year can be done based on calendar calculations and adjusted to company policies.
For example, an employee only joined in December 2022 so that on Eid al-Fitr 2023, his work period is 4 months 21 days. The rounding up or down for an integer day is the policy of each company.
If rounded up, the employee's working period becomes 5 months. Meanwhile, if rounded down, the work period becomes 4 months.
Next, the THR prorata calculation can be carried out with the following formula:
Work period/12 x 1 month wages
The THR provision calculation for employees whose work period is 4 months with a basic salary and a fixed allowance of Rp. 6,000,000 is:
4 months/12 x IDR 4,000,000 = IDR 2,000,000
Meanwhile, if the employee's working period is calculated for 5 months, then the THR average calculation will be:
5/12 x IDR 6,000,000 = IDR 2,500,000
How to calculate the THR program is very easy to apply, right? What the company needs to pay attention to is that the mandatory allowance is given no later than seven days before the holiday.
Companies that do not provide THR for their employees will be subject to sanctions from the government. These sanctions can be in the form of administrative sanctions and fines.
Administrative sanctions can be in the form of restrictions on business activities or partial suspension or all means of production of freezing business activities. Even though the sanctions apply, the company owner still has to pay THR along with fines in accordance with statutory provisions.
Next is the fine, the value is 5 percent of the amount of THR that the worker must receive. Payment of this fine also does not invalidate the obligation of employers to pay THR for their workers.
This is information about how to calculate the THR program for employees whose work period is not even one year. Hopefully this information can add insight to the loyal readers of VOI.ID.
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