問 我來公司一(yi)年(nian)了，年(nian)假也沒有休(xiu)(xiu)，想(xiang)咨(zi)詢一(yi)下(xia)，怎(zen)樣計算應休(xiu)(xiu)未(wei)休(xiu)(xiu)年(nian)休(xiu)(xiu)假的工資報(bao)酬啊？

答 單(dan)位(wei)(wei)(wei)確(que)因工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)需要(yao)不(bu)能安排(pai)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)的(de)，經職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)人同意(yi)，可以(yi)不(bu)安排(pai)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)。對職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)應休(xiu)未休(xiu)的(de)年(nian)(nian)休(xiu)假(jia)(jia)(jia)天數，單(dan)位(wei)(wei)(wei)應當按(an)照該職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)日工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收(shou)入的(de)300﹪支付(fu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)(bao)酬，其中(zhong)包含用(yong)人單(dan)位(wei)(wei)(wei)支付(fu)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)正常工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)期間的(de)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收(shou)入。 計(ji)算未休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)(bao)酬的(de)日工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收(shou)入按(an)照職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)本(ben)人的(de)月(yue)(yue)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)除以(yi)月(yue)(yue)計(ji)薪天數（21.75天）進行折算。 月(yue)(yue)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)是指(zhi)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)在用(yong)人單(dan)位(wei)(wei)(wei)支付(fu)其未休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)(bao)酬前12個(ge)月(yue)(yue)剔除加(jia)班工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)后(hou)的(de)月(yue)(yue)平均工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)。在本(ben)用(yong)人單(dan)位(wei)(wei)(wei)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)時間不(bu)滿12個(ge)月(yue)(yue)的(de)，按(an)實際月(yue)(yue)份(fen)計(ji)算月(yue)(yue)平均工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)。 用(yong)人單(dan)位(wei)(wei)(wei)安排(pai)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)，但是職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)因本(ben)人原(yuan)因且書面提出(chu)不(bu)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)的(de)，用(yong)人單(dan)位(wei)(wei)(wei)可以(yi)只(zhi)支付(fu)其正常工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)期間的(de)工(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收(shou)入。