問(wen) 馬上就要到年底了，我的年假(jia)還沒(mei)有修，請問，怎(zen)樣計算(suan)應(ying)休未休年休假(jia)的工資報酬？

答 單位(wei)確因(yin)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)需要(yao)不(bu)能安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)的(de)，經職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)人(ren)同(tong)意(yi)，可(ke)以(yi)不(bu)安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)。對職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)應(ying)休(xiu)(xiu)未(wei)休(xiu)(xiu)的(de)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)天(tian)數，單位(wei)應(ying)當按(an)照(zhao)(zhao)該職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)日(ri)(ri)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)的(de)300﹪支付年(nian)(nian)休(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬，其(qi)中包含(han)用人(ren)單位(wei)支付職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)正常(chang)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)期間(jian)的(de)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)。 計算(suan)未(wei)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬的(de)日(ri)(ri)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)按(an)照(zhao)(zhao)職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)人(ren)的(de)月工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)除以(yi)月計薪天(tian)數（21.75天(tian)）進行(xing)折(zhe)算(suan)。 月工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)是指職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)在用人(ren)單位(wei)支付其(qi)未(wei)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬前(qian)12個(ge)(ge)月剔除加班工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)后(hou)的(de)月平均工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)。在本(ben)用人(ren)單位(wei)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)時間(jian)不(bu)滿(man)12個(ge)(ge)月的(de)，按(an)實際月份(fen)計算(suan)月平均工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)。 用人(ren)單位(wei)安排職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)，但是職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)因(yin)本(ben)人(ren)原因(yin)且(qie)書(shu)面提出不(bu)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假(jia)(jia)的(de)，用人(ren)單位(wei)可(ke)以(yi)只(zhi)支付其(qi)正常(chang)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)期間(jian)的(de)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)。