diff --git a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
index c70f3ad81..b83ceb4cb 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctCalculateServiceImpl.java
@@ -1,5 +1,6 @@
 package com.engine.salary.service.impl;
 
+import cn.hutool.core.util.StrUtil;
 import com.engine.common.util.ServiceUtil;
 import com.engine.core.impl.Service;
 import com.engine.salary.cache.SalaryCacheKey;
@@ -35,6 +36,7 @@ import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.math.NumberUtils;
 import org.springframework.util.StopWatch;
 import weaver.general.BaseBean;
+import weaver.general.Util;
 import weaver.hrm.User;
 import weaver.wechat.util.Utils;
 
@@ -111,7 +113,7 @@ public class SalaryAcctCalculateServiceImpl extends Service implements SalaryAcc
 
     @Override
     public void calculate(SalaryAcctCalculateBO salaryAcctCalculateBO, DataCollectionEmployee simpleEmployee, List<SalarySobBackItemPO> salarySobBackItems) {
-        StopWatch sw = new StopWatch("核算耗时明细，id："+salaryAcctCalculateBO.getSalaryAcctRecordPO().getId()+"");
+        StopWatch sw = new StopWatch("核算耗时明细，id：" + salaryAcctCalculateBO.getSalaryAcctRecordPO().getId() + "");
         Date now = new Date();
         try {
             // 数据库字段加密用
@@ -213,16 +215,20 @@ public class SalaryAcctCalculateServiceImpl extends Service implements SalaryAcc
                         String resultValue;
                         SalaryItemPO salaryItemPO = salaryItemMap.get(salaryItemId);
                         ExpressFormula expressFormula;
+                        String defaultValue;
                         if (salarySobBackItemMap.containsKey(salaryItemId)) {
                             // 如果薪资账套的回算项目中重新定义了回算项目公式，则使用薪资账套下的公式
                             SalarySobBackItemPO salarySobBackItemPO = salarySobBackItemMap.get(salaryItemId);
                             expressFormula = expressFormulaMap.get(salarySobBackItemPO.getFormulaId());
+                            defaultValue = salarySobBackItemPO.getDefaultValue();
                         } else if (salaryItemIdKeySalarySobItemPOMap.containsKey(salaryItemId)) {
                             // 如果薪资账套下重新定义了薪资项目的公式，则使用薪资账套下的公式，否则使用薪资项目本身的公式
                             SalarySobItemPO salarySobItemPO = salaryItemIdKeySalarySobItemPOMap.get(salaryItemId);
                             expressFormula = expressFormulaMap.get(salarySobItemPO.getFormulaId());
+                            defaultValue = salarySobItemPO.getDefaultValue();
                         } else {
                             expressFormula = expressFormulaMap.get(salaryItemPO.getFormulaId());
+                            defaultValue = salaryItemPO.getDefaultValue();
                         }
                         if (Objects.nonNull(expressFormula)) {
                             // 运行公式
@@ -244,6 +250,9 @@ public class SalaryAcctCalculateServiceImpl extends Service implements SalaryAcc
                             // 处理取值类型为“输入/导入”的薪资项目
                             String key = SalaryFormulaReferenceEnum.SALARY_ITEM.getValue() + SalaryFormulaFieldConstant.FIELD_ID_SEPARATOR + salaryItemPO.getCode();
                             resultValue = formulaVarValueMap.getOrDefault(key, StringUtils.EMPTY);
+                            if (StrUtil.isBlank(resultValue)) {
+                                resultValue = Util.null2String(defaultValue);
+                            }
                         }
                         // 处理薪资档案
                         if (Objects.equals(salaryItemPO.getUseInEmployeeSalary(), NumberUtils.INTEGER_ONE)) {