Reduction of Payments: Example 
Reduction of Payments: Example
Gertrude Jones has unpaid leave from February 3 to March 29. This means that she works just 2 days in both February (20 workdays) and March (23 workdays). Her monthly basic remuneration is 3252,00. Her weekly working time is based on 37 hours.
Parameter values in hours
Parameter |
February |
March |
Planned working time (SSOLL) |
148 |
172 |
Absence (SAU) |
132 |
156 |
Individual period working time (SDIVI) |
|
|
General period working time (SDIVP) |
|
|
Reduction using different methods
Method |
Calculation formula |
Remuneration for February |
Remuneration for March |
PWS |
a = (SSOLL-SAU**)/SDIVI |
0,108 |
0,093 |
|
Reduced remuneration: |
351,22 |
302,44 | |
Payment |
a = (SSOLL-SAU**)/ SDIVP |
0,095 |
0,095 |
|
Reduced remuneration: |
308,94 |
308,94 | |
Deduction |
a = (SDIVP-SAU**)/ SDIVP |
0,213 |
0,070 |
|
Reduced remuneration: |
692,68 |
227,64 |
a =Partial period factor b = basic remuneration
If the payment method is employed, Gertrude Jones receives the same amount of remuneration for both months. If the deduction method is employed, she is significantly overpaid in February and significantly underpaid in March. If the PWS method is used, she would still receive a higher salary in February than in March, however the difference would be significantly lower than when using the deduction method.