as for the conversion of daily wages and hourly wages, according to the provisions of article 51 of the labor law, the employer shall pay wages according to law on statutory holidays, that is, the 11-day statutory holidays stipulated by the state shall not be excluded when converting daily wages and hourly wages. Accordingly, the conversion of daily wage and hourly wage is: daily wage: monthly salary income ÷ monthly paid days ÷ hourly wage: monthly salary income ÷ (monthly paid days ×8 hours). Monthly paid days =(365 days -114 days) ÷ February =21.75 days.