of US$2,027.71 in the amount of US$222.29. The aforesaid formula applies to all the complainants. Thus, we see no case of underpayment at bar. The claim for underpayments of the complainants is premised on their wrong interpretation of the salary memoranda issued to them individually wherein they insist that vacation leave pay and days-off pay are additional fringe benefits which should not affect payment of items 1 to 5 therein and to which we disagree. The vacation leave pay is different from 'days-off pay.' Complainants' vacation pay is accounted under Column C denominated as 13th month pay but also for a vacation pay of one month which is clearly indicated by the prescribed formula, i.e. 'Basic Salary (A) x .167. The product over a period of twelve months results in two months basic pay as (0.167 x 12 = 2.004). The two months therefore corresponds to the 13th month pay and the one month vacation leave pay. It is therefore erroneous for complainants to contend that the vacation leave pay is a distinct benefit when in truth and in fact the same has been duly considered in the computation of their statutorily mandated compensation under the column of 13th month pay. While the days-off pay constitutes complainants' salary in the same way as their lumpsum pay while on board the oil rig, therefore complainants should not compare the amounts under column D (Total of A + B + C) with the amounts under Column E (Actual Pay while on Board) only but with the amounts under column 'E' and 'F' (pay while on board or days-off pay) which sum is listed under column G (Average Monthly Salary over a 12-Month Period). The days-off pay is paid to the complainants even though they are not working and should therefore be considered in the computation of their total compensation. xxx xxx xxx With respect to the second issue, we rule in the affirmative. The evidence on record shows that complainants were provided with insurance coverage superior to that mandated by law. Complainants are insured under two Blue Cross Insurance Policies, i.e. the Disability Income Insurance (Policy No. ID00128, GP-01) and a Worldwide Executive Health Plan (Policy No. W003323 GP7-01). Under the disability income insurance, should the employee get sick or injured, he is entitled to a monthly indemnity of US$200. While under the Worldwide Executive Health Plan, the benefits to which the insured workers are entitled are enumerated in the Table of Insured Benefits. The Personal Accident Plan Benefits to which the complainants are entitled are as follows: BENEFITS PER PERSON 1. Death US$15,000 2. Permanent total loss of sight of both eyes US$15,000 3. Permanent total loss of sight of one eye US$ 7,500 4. Loss of two limbs US$15,000 5. Loss of one limb US$ 7,500 6. Permanent total loss of sight of one eye and loss of one limb US$15,000 7. Permanent total disablement US$15,000