問 我來公司一(yi)年(nian)了，年(nian)假也沒(mei)有休，想咨詢一(yi)下，怎樣計算應休未休年(nian)休假的工資報酬(chou)啊？

答 單位(wei)(wei)確因工(gong)(gong)(gong)作(zuo)(zuo)需要不能安(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假的(de)(de)，經(jing)職(zhi)工(gong)(gong)(gong)本(ben)人(ren)(ren)(ren)同意，可以(yi)(yi)不安(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假。對(dui)職(zhi)工(gong)(gong)(gong)應休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)未(wei)(wei)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)的(de)(de)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假天(tian)數，單位(wei)(wei)應當按照該職(zhi)工(gong)(gong)(gong)日工(gong)(gong)(gong)資(zi)(zi)收(shou)入的(de)(de)300﹪支付(fu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假工(gong)(gong)(gong)資(zi)(zi)報(bao)酬(chou)，其中(zhong)包含用(yong)(yong)人(ren)(ren)(ren)單位(wei)(wei)支付(fu)職(zhi)工(gong)(gong)(gong)正(zheng)常工(gong)(gong)(gong)作(zuo)(zuo)期間的(de)(de)工(gong)(gong)(gong)資(zi)(zi)收(shou)入。 計(ji)算未(wei)(wei)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假工(gong)(gong)(gong)資(zi)(zi)報(bao)酬(chou)的(de)(de)日工(gong)(gong)(gong)資(zi)(zi)收(shou)入按照職(zhi)工(gong)(gong)(gong)本(ben)人(ren)(ren)(ren)的(de)(de)月(yue)(yue)(yue)工(gong)(gong)(gong)資(zi)(zi)除(chu)以(yi)(yi)月(yue)(yue)(yue)計(ji)薪天(tian)數（21.75天(tian)）進(jin)行折算。 月(yue)(yue)(yue)工(gong)(gong)(gong)資(zi)(zi)是(shi)指職(zhi)工(gong)(gong)(gong)在用(yong)(yong)人(ren)(ren)(ren)單位(wei)(wei)支付(fu)其未(wei)(wei)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假工(gong)(gong)(gong)資(zi)(zi)報(bao)酬(chou)前12個月(yue)(yue)(yue)剔除(chu)加班工(gong)(gong)(gong)資(zi)(zi)后的(de)(de)月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)資(zi)(zi)。在本(ben)用(yong)(yong)人(ren)(ren)(ren)單位(wei)(wei)工(gong)(gong)(gong)作(zuo)(zuo)時(shi)間不滿12個月(yue)(yue)(yue)的(de)(de)，按實際月(yue)(yue)(yue)份計(ji)算月(yue)(yue)(yue)平(ping)均(jun)工(gong)(gong)(gong)資(zi)(zi)。 用(yong)(yong)人(ren)(ren)(ren)單位(wei)(wei)安(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假，但是(shi)職(zhi)工(gong)(gong)(gong)因本(ben)人(ren)(ren)(ren)原因且書面(mian)提出(chu)不休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)(xiu)假的(de)(de)，用(yong)(yong)人(ren)(ren)(ren)單位(wei)(wei)可以(yi)(yi)只支付(fu)其正(zheng)常工(gong)(gong)(gong)作(zuo)(zuo)期間的(de)(de)工(gong)(gong)(gong)資(zi)(zi)收(shou)入。