Basic salaries, family allowances, commuting allowances, bonuses, etc. are considered wages. Also, if there is a severance pay policy in the work regulations, this is also included in the wages. Basic salary accounts for the largest proportion of wages. Therefore, it is necessary to determine the criteria that make up wages so that employees do not become unfair. For example, you may want to introduce a combination of age salary, service salary, wages on employment and wages on employment, and performance salary. Transportation costs and family allowances are not legally required and the company is not obliged to pay the full amount. If you hire someone who commute to work over long distances, you can also set a monthly upper limit and pay. In addition, there are no legal provisions for family allowances, housing allowances, and job title allowances, so it is possible to decide at the discretion of the management. Regarding overtime pay, if the monthly wage fluctuates, the amount of income tax and social insurance premiums will change, and if it is difficult to calculate, there seems to be a way to set a “deemed overtime pay”. “Deemed overtime pay” is a method of paying a fixed overtime pay, and although it does not take time to calculate salary, it has the disadvantage that you have to pay the full amount for the excess overtime hours.