Legal analysis: The correct calculation method of employee's salary is: the number of attendance days multiplied by the daily salary. It should be calculated according to 21.75. Because the number of days in each month is different, it is definitely unreasonable to calculate according to 31 days, so it should be calculated according to 21.75 average working days × actual working days (excluding weekends) stipulated by law.

legal basis: article 51 of the labor law of the people's Republic of China * * * the employer shall pay wages according to law, that is, when converting daily wages and hourly wages, the national legal holidays of 11 days shall not be excluded. Accordingly, the conversion of daily wage and hourly wage is:

daily wage: monthly wage income ÷ monthly paid days

hourly wage: monthly wage income ÷ (monthly paid days ×8 hours)

monthly paid days: (365 days -114 days) ÷ February =21.75.