問 馬上就要到(dao)年底了，我的年假還(huan)沒有修，請問，怎樣計算應休(xiu)(xiu)未(wei)休(xiu)(xiu)年休(xiu)(xiu)假的工資(zi)報酬？

答 單位(wei)確因工(gong)(gong)(gong)(gong)作(zuo)需要不(bu)(bu)(bu)能(neng)安(an)排(pai)(pai)職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)的(de)(de)，經職(zhi)(zhi)工(gong)(gong)(gong)(gong)本(ben)人(ren)同意，可(ke)以(yi)不(bu)(bu)(bu)安(an)排(pai)(pai)職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)。對(dui)職(zhi)(zhi)工(gong)(gong)(gong)(gong)應休(xiu)(xiu)(xiu)(xiu)未(wei)休(xiu)(xiu)(xiu)(xiu)的(de)(de)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)天數(shu)，單位(wei)應當按(an)照該職(zhi)(zhi)工(gong)(gong)(gong)(gong)日工(gong)(gong)(gong)(gong)資(zi)收(shou)入的(de)(de)300﹪支付(fu)(fu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)報酬，其中包含用(yong)人(ren)單位(wei)支付(fu)(fu)職(zhi)(zhi)工(gong)(gong)(gong)(gong)正常工(gong)(gong)(gong)(gong)作(zuo)期(qi)間的(de)(de)工(gong)(gong)(gong)(gong)資(zi)收(shou)入。 計(ji)(ji)算未(wei)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)報酬的(de)(de)日工(gong)(gong)(gong)(gong)資(zi)收(shou)入按(an)照職(zhi)(zhi)工(gong)(gong)(gong)(gong)本(ben)人(ren)的(de)(de)月工(gong)(gong)(gong)(gong)資(zi)除以(yi)月計(ji)(ji)薪天數(shu)（21.75天）進行(xing)折算。 月工(gong)(gong)(gong)(gong)資(zi)是(shi)指職(zhi)(zhi)工(gong)(gong)(gong)(gong)在用(yong)人(ren)單位(wei)支付(fu)(fu)其未(wei)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)工(gong)(gong)(gong)(gong)資(zi)報酬前12個月剔除加班工(gong)(gong)(gong)(gong)資(zi)后(hou)的(de)(de)月平(ping)(ping)均工(gong)(gong)(gong)(gong)資(zi)。在本(ben)用(yong)人(ren)單位(wei)工(gong)(gong)(gong)(gong)作(zuo)時(shi)間不(bu)(bu)(bu)滿12個月的(de)(de)，按(an)實際月份(fen)計(ji)(ji)算月平(ping)(ping)均工(gong)(gong)(gong)(gong)資(zi)。 用(yong)人(ren)單位(wei)安(an)排(pai)(pai)職(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)，但是(shi)職(zhi)(zhi)工(gong)(gong)(gong)(gong)因本(ben)人(ren)原因且書面提出不(bu)(bu)(bu)休(xiu)(xiu)(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)(xiu)(xiu)假(jia)(jia)(jia)(jia)的(de)(de)，用(yong)人(ren)單位(wei)可(ke)以(yi)只支付(fu)(fu)其正常工(gong)(gong)(gong)(gong)作(zuo)期(qi)間的(de)(de)工(gong)(gong)(gong)(gong)資(zi)收(shou)入。