Separate gross entitlement from payroll deductions
A reliable calculation first determines the legal gross work entitlement and then measures its incremental payroll effect. The same hour must not be entered again as night, weekly-rest, public-holiday and overtime work.
Weekly thresholds
If the contractual week is shorter than 45 hours, work between the contract and 45 hours is additional-hours work at 1.25. Work above 45 hours is overtime at 1.50. Statutory overtime is tracked against the annual 270-hour limit.
Night and special-day work
Night work alone does not create an automatic premium. The 7.5-hour night limit and 11-hour daily limit are daily controls. For monthly-paid employees, weekly-rest and public-holiday wages are already in monthly pay; actual work adds the work entitlement once and any threshold premium once.
Incremental net payroll
The net impact is the difference between payroll with and without the gross entitlement. The calculation uses the 2026 PEK ceiling, cumulative wage-tax tariff, minimum-wage income/stamp-tax exemptions and the selected disability deduction.