There should always be 1 single calculation method for rate of pay irrespective of reimbursement or deduction cases. Note that although the formula of pay / 26 by EA 60I is not compulsory to be used, any other formula used shall not work out a lower rate of pay.
(1A) Where an employee is employed on a monthly rate of pay, the ordinary rate of pay shall be calculated according to the following formula:
monthly rate of pay / 26
(2) An employer may adopt any method or formula other than the method or formula in subsection (1A), (1B) or (1C) for calculating the ordinary rate of pay of an employee; but the adoption of any other method or formula shall not result in a rate which is less than any of the rates provided in the subsections."