問 我(wo)來公司(si)一(yi)年(nian)了，年(nian)假(jia)也(ye)沒有休，想咨詢(xun)一(yi)下(xia)，怎樣計算應休未(wei)休年(nian)休假(jia)的工資(zi)報酬啊？

答 單(dan)(dan)(dan)位(wei)(wei)確因工(gong)(gong)作(zuo)需要不(bu)(bu)能(neng)安排(pai)職(zhi)工(gong)(gong)休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)的(de)(de)，經職(zhi)工(gong)(gong)本(ben)(ben)人(ren)(ren)(ren)同(tong)意，可以(yi)不(bu)(bu)安排(pai)職(zhi)工(gong)(gong)休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)。對職(zhi)工(gong)(gong)應(ying)休(xiu)(xiu)(xiu)未休(xiu)(xiu)(xiu)的(de)(de)年(nian)休(xiu)(xiu)(xiu)假(jia)天數，單(dan)(dan)(dan)位(wei)(wei)應(ying)當按(an)照該(gai)職(zhi)工(gong)(gong)日工(gong)(gong)資(zi)(zi)(zi)(zi)收(shou)入的(de)(de)300﹪支(zhi)付(fu)(fu)年(nian)休(xiu)(xiu)(xiu)假(jia)工(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)，其中(zhong)包含(han)用(yong)人(ren)(ren)(ren)單(dan)(dan)(dan)位(wei)(wei)支(zhi)付(fu)(fu)職(zhi)工(gong)(gong)正常工(gong)(gong)作(zuo)期間(jian)的(de)(de)工(gong)(gong)資(zi)(zi)(zi)(zi)收(shou)入。 計(ji)算未休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)工(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)的(de)(de)日工(gong)(gong)資(zi)(zi)(zi)(zi)收(shou)入按(an)照職(zhi)工(gong)(gong)本(ben)(ben)人(ren)(ren)(ren)的(de)(de)月(yue)(yue)工(gong)(gong)資(zi)(zi)(zi)(zi)除以(yi)月(yue)(yue)計(ji)薪(xin)天數（21.75天）進行折算。 月(yue)(yue)工(gong)(gong)資(zi)(zi)(zi)(zi)是指職(zhi)工(gong)(gong)在用(yong)人(ren)(ren)(ren)單(dan)(dan)(dan)位(wei)(wei)支(zhi)付(fu)(fu)其未休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)工(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)前12個(ge)月(yue)(yue)剔除加(jia)班工(gong)(gong)資(zi)(zi)(zi)(zi)后的(de)(de)月(yue)(yue)平(ping)均工(gong)(gong)資(zi)(zi)(zi)(zi)。在本(ben)(ben)用(yong)人(ren)(ren)(ren)單(dan)(dan)(dan)位(wei)(wei)工(gong)(gong)作(zuo)時間(jian)不(bu)(bu)滿12個(ge)月(yue)(yue)的(de)(de)，按(an)實際月(yue)(yue)份計(ji)算月(yue)(yue)平(ping)均工(gong)(gong)資(zi)(zi)(zi)(zi)。 用(yong)人(ren)(ren)(ren)單(dan)(dan)(dan)位(wei)(wei)安排(pai)職(zhi)工(gong)(gong)休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)，但是職(zhi)工(gong)(gong)因本(ben)(ben)人(ren)(ren)(ren)原因且(qie)書(shu)面(mian)提出(chu)不(bu)(bu)休(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)假(jia)的(de)(de)，用(yong)人(ren)(ren)(ren)單(dan)(dan)(dan)位(wei)(wei)可以(yi)只支(zhi)付(fu)(fu)其正常工(gong)(gong)作(zuo)期間(jian)的(de)(de)工(gong)(gong)資(zi)(zi)(zi)(zi)收(shou)入。