問 我(wo)來公司一年(nian)了，年(nian)假也沒有休(xiu)，想咨詢一下，怎樣計算應休(xiu)未休(xiu)年(nian)休(xiu)假的工資報酬啊？

答 單(dan)(dan)位確因工(gong)(gong)(gong)(gong)作(zuo)需要(yao)不(bu)能安排(pai)職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假的(de)，經(jing)職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)本(ben)人同意，可以(yi)不(bu)安排(pai)職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假。對職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)應休(xiu)未休(xiu)的(de)年(nian)(nian)休(xiu)假天(tian)數，單(dan)(dan)位應當按照(zhao)該職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)日(ri)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)的(de)300﹪支付年(nian)(nian)休(xiu)假工(gong)(gong)(gong)(gong)資(zi)(zi)報酬，其(qi)中包含用人單(dan)(dan)位支付職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)正常(chang)工(gong)(gong)(gong)(gong)作(zuo)期(qi)間(jian)的(de)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)。 計算(suan)未休(xiu)年(nian)(nian)休(xiu)假工(gong)(gong)(gong)(gong)資(zi)(zi)報酬的(de)日(ri)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)按照(zhao)職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)本(ben)人的(de)月(yue)(yue)(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)除以(yi)月(yue)(yue)(yue)(yue)計薪天(tian)數（21.75天(tian)）進(jin)行折算(suan)。 月(yue)(yue)(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)是指職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)在用人單(dan)(dan)位支付其(qi)未休(xiu)年(nian)(nian)休(xiu)假工(gong)(gong)(gong)(gong)資(zi)(zi)報酬前12個月(yue)(yue)(yue)(yue)剔除加班工(gong)(gong)(gong)(gong)資(zi)(zi)后(hou)的(de)月(yue)(yue)(yue)(yue)平均工(gong)(gong)(gong)(gong)資(zi)(zi)。在本(ben)用人單(dan)(dan)位工(gong)(gong)(gong)(gong)作(zuo)時間(jian)不(bu)滿12個月(yue)(yue)(yue)(yue)的(de)，按實際月(yue)(yue)(yue)(yue)份計算(suan)月(yue)(yue)(yue)(yue)平均工(gong)(gong)(gong)(gong)資(zi)(zi)。 用人單(dan)(dan)位安排(pai)職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假，但是職(zhi)(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)因本(ben)人原因且書面提出不(bu)休(xiu)年(nian)(nian)休(xiu)假的(de)，用人單(dan)(dan)位可以(yi)只支付其(qi)正常(chang)工(gong)(gong)(gong)(gong)作(zuo)期(qi)間(jian)的(de)工(gong)(gong)(gong)(gong)資(zi)(zi)收入(ru)。