Why do we use the ‘22-day factor’ in computing daily salary rate of government employees? Why not 28, 30, or 31 days?

How to compute the daily salary rate of government employees?

The daily rate of government employees is computed as: monthly salary divided by 22 days.

You may ask why do Accountants compute the daily salary rate using a 22-day factor? Why not 28, 30 or 31, since they are paid on a monthly basis?

We will give our personal point of view on this question because we cannot find any explanation on the internet why they use the 22-days factor.

Are government employees paid on a monthly basis paid during Saturdays, Sundays and Holidays?

Another related question is, are government employees, who are paid on a monthly basis, (actually) paid during Saturdays, Sundays, and/or Holidays?

Here is our theory (not really a definitive answer because the DBM and/or the CSC are the proper authorities on this matter).

Possible explanation why Accountants use the 22-days factor in computing daily salary rate

Consider this, in a year, we assume there are 52 weeks and we assume that our working days are from Monday to Friday or 5 days in a week. Thus, in a year there are approximately 260 working days (52 weeks x 5 days/week = 260 working days).

Hence, if we divide 260 working days with 12 months we get 21.66 working days per month or 22 days if rounded off (260 WD / 12month = 21.67 or 22 working days).

Thus, we assume that government employees who are paid on a monthly basis are paid only from Monday to Friday and during Holidays if the same fall on weekdays.

Now to answer the other question, are government employees paid during Saturdays and Sundays?

The answer is NO because based on our assumption, there are only 5 working days in a week and our answer is close to the 22-day factor.

Supposed we computed it as there are 7 working days in a week, meaning, including Saturday and Sunday, do we get the same result close to the 22-day factor? No, what we get is 30.33 days (52 weeks x 7 days/week = 364 days/year / 12 months = 30.33 days).

Thus, we conclude that we are not actually paid on Saturdays and Sundays even if we are paid on a monthly basis.

Do you agree with our theory? Pls leave your thoughts in the comments section.

How about in computing daily Personnel Economic Relief Allowance; do we use the same factor?

Accordingly, since the PERA amounting to ₱2,000.00 per month (or a higher amount when adjusted in the future) is given on a monthly basis, Accountants also use the same 22-days factor to compute the daily value of PERA. This is especially applicable for new employees who assumed government service later than the 1st working day of the month.

Question?

Leave us a comment below if you have any question on this point of view.