廣島法學 47 巻 3 号
2024-01-19 発行

休業手当の額の算定方法についての試論

The calculation method for Leave Allowance
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HLJ_47-3_50.pdf
Abstract
This paper focuses on the calculation method for Allowance for Absence from Work (Art. 26 Labor Standards Act). According to the administrative interpretation, the amount of Allowance for Absence from Work is 60% of the average wage multiplied by the number of scheduled working days during the period of absence. However, this calculation method causes the problem that the actual amount is very small (40-50% or less of the monthly wage). In this paper, I argue that the calculation method, which multiplies 60% of the average wage by the total number of calendar days of absence (total number of days theory), is more valid. The main grounds for this argument are as follows:
The drafters of the LSA intended that Article 26 of the LSA would guarantee 60% of the monthly wage. It can only be fulfilled by the theory. The Supreme Court has similarly assumed that 60% of regular salaries are guaranteed. Also, it is consistent with the purpose of the average wage system.
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