問 馬(ma)上就要到年底了，我的(de)年假還沒(mei)有修，請問，怎樣計(ji)算應休(xiu)(xiu)未休(xiu)(xiu)年休(xiu)(xiu)假的(de)工資(zi)報酬？

答 單(dan)(dan)位(wei)(wei)(wei)(wei)確因工(gong)(gong)(gong)(gong)作(zuo)需(xu)要不(bu)能安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)的(de)，經職(zhi)(zhi)工(gong)(gong)(gong)(gong)本人(ren)(ren)同意，可以不(bu)安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)。對職(zhi)(zhi)工(gong)(gong)(gong)(gong)應休(xiu)(xiu)(xiu)(xiu)未休(xiu)(xiu)(xiu)(xiu)的(de)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)天(tian)(tian)(tian)數，單(dan)(dan)位(wei)(wei)(wei)(wei)應當按照(zhao)該職(zhi)(zhi)工(gong)(gong)(gong)(gong)日(ri)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)的(de)300﹪支(zhi)付(fu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)報(bao)(bao)酬(chou)，其(qi)中包含用(yong)人(ren)(ren)單(dan)(dan)位(wei)(wei)(wei)(wei)支(zhi)付(fu)職(zhi)(zhi)工(gong)(gong)(gong)(gong)正(zheng)常工(gong)(gong)(gong)(gong)作(zuo)期間(jian)的(de)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)。 計(ji)算(suan)(suan)未休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)報(bao)(bao)酬(chou)的(de)日(ri)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)按照(zhao)職(zhi)(zhi)工(gong)(gong)(gong)(gong)本人(ren)(ren)的(de)月(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)除以月(yue)(yue)計(ji)薪天(tian)(tian)(tian)數（21.75天(tian)(tian)(tian)）進行折算(suan)(suan)。 月(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)是指職(zhi)(zhi)工(gong)(gong)(gong)(gong)在用(yong)人(ren)(ren)單(dan)(dan)位(wei)(wei)(wei)(wei)支(zhi)付(fu)其(qi)未休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)報(bao)(bao)酬(chou)前12個(ge)月(yue)(yue)剔除加班(ban)工(gong)(gong)(gong)(gong)資(zi)(zi)后的(de)月(yue)(yue)平均(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)。在本用(yong)人(ren)(ren)單(dan)(dan)位(wei)(wei)(wei)(wei)工(gong)(gong)(gong)(gong)作(zuo)時間(jian)不(bu)滿12個(ge)月(yue)(yue)的(de)，按實際月(yue)(yue)份計(ji)算(suan)(suan)月(yue)(yue)平均(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)。 用(yong)人(ren)(ren)單(dan)(dan)位(wei)(wei)(wei)(wei)安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)，但(dan)是職(zhi)(zhi)工(gong)(gong)(gong)(gong)因本人(ren)(ren)原因且(qie)書(shu)面提出(chu)不(bu)休(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)的(de)，用(yong)人(ren)(ren)單(dan)(dan)位(wei)(wei)(wei)(wei)可以只(zhi)支(zhi)付(fu)其(qi)正(zheng)常工(gong)(gong)(gong)(gong)作(zuo)期間(jian)的(de)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)。