每人每月經常性薪資

指每月給付受僱員工之工作報酬，包括本薪與按月給付之固定津貼及獎金；如房租津貼、交通費、膳食費、水電費、按月發放之工作（生產、績效、業績）獎金及全勤獎金等；若以實物方式給付者，應按實價折值計入；以上均不扣除應付所得稅、保險費及工會會費。

This refers to the monthly employment compensation paid to employees, including basic salary, fixed monthly allowances and bonuses. Such items include housing allowance, transportation allowance, meal allowance, utilities allowance, monthly work bonuses (covering production, performance and business outcome bonuses) and perfect attendance bonus, etc. If payments are made in kind, their actual fair value shall be included in the total compensation. All the aforementioned compensation shall be computed without deducting the applicable income tax, insurance premiums and union dues.