Beautician Salary Formula: Base + Performance Bonus + Per-Execution + Overtime

Why salary formula transparency matters

Salary disputes are a top-3 reason for beautician turnover. Transparent formulas aren't just compliance — they're organisational health. This article walks through a beautician's NT$38,500 monthly salary, decomposing the 4 independent components and pointing out common owner mistakes.

Component 1: Base salary

Formula: Base = monthly wage × (days present ÷ total working days that month). Example: monthly wage NT$30,000, May has 22 working days (excluding Sundays + holidays), employee present 20 days → base = NT$30,000 × (20/22) = NT$27,272. ⚠️ Common mistake: using a daily rate of monthly wage ÷ 30, then multiplying by days present, means a full-attendance employee can never reach their full monthly wage (a month never has 30 working days). The right way is to base the daily rate on the actual working days in that month so the math comes out fair.

Component 2: Performance bonus (commission)

Formula: Performance bonus = total revenue × commission %. Commission is usually 4 tiers (higher revenue = higher %): < NT$50,000 = 15%, NT$50,000–100,000 = 18%, NT$100,000–150,000 = 22%, > NT$150,000 = 25%. Example: monthly revenue NT$60,000 → bonus = NT$60,000 × 18% = NT$10,800. ⚠️ Common mistake: counting vouchers, old-debt collections, and refunds as part of revenue → inflated revenue, too much commission paid out, the shop loses money. The right way: exclude these three when you calculate revenue, right at the source — that way each beautician's numbers always add up.

Component 3: Per-execution bonus

Formula: Per-execution bonus = the sum of all fixed bonuses for each qualifying service. It's separate from commission — a different lever to reward beauticians for specific actions. Example: NT$100 per treatment upgrade, 8 upgrades this month → per-execution bonus = NT$800. ⚠️ Common mistake: lumping the per-execution bonus together with revenue and then applying the commission % → you've counted it twice. The right way is to keep them apart: the "revenue" shown on your dashboard excludes the per-execution bonus, and on the payroll page the performance bonus and the per-execution bonus are each added to total pay separately.

Component 4: Overtime

Formula (Taiwan Labor Standards Act): Overtime = hours × hourly rate × 1.34. Hourly rate = monthly wage / (working days × 8 hours). Example: wage NT$30,000, working days 22 → hourly rate = NT$30,000 / 176 = NT$170. 5 overtime hours → overtime = 5 × NT$170 × 1.34 = NT$1,139. ⚠️ Common mistake: using 1.0× (no 1.34 multiplier) → violates labor law and triggers staff protest.

Component 5: Leave deduction

Taiwan labor law treats each leave type differently: Sick leave = wage ÷ 30 × 0.5/day (half pay). Personal leave = wage ÷ 30/day (full deduction). Annual / scheduled / public holiday / bereavement = no deduction. Example: NT$30,000 wage, 1 sick day → deduction = NT$30,000 ÷ 30 × 0.5 = NT$500. ⚠️ Common mistake (a bug many systems have): annual / scheduled / public holiday leave shouldn't deduct salary, but if the base is calculated as "daily rate × days present", the system treats those un-clocked days as absences and auto-deducts them → you've deducted twice. The right way is for the system to add back the full day's pay it wrongly deducted on these no-deduction leave types, cancelling out that error.

Transparency design

On its attendance payroll page, MeiYe Zhan lays out the full formula for you: each employee's salary breakdown expands to show "base formula + performance bonus formula + per-execution bonus formula + overtime formula + per-leave-type deduction details". Employees can check their own pay, owners can verify it line by line, and pay disputes drop sharply.

Related terms

Comparisons