問 我來公(gong)司一年(nian)(nian)了，年(nian)(nian)假也沒有(you)休(xiu)(xiu)，想咨詢一下，怎(zen)樣計算應休(xiu)(xiu)未(wei)休(xiu)(xiu)年(nian)(nian)休(xiu)(xiu)假的工(gong)資報酬啊？

答 單(dan)位(wei)(wei)(wei)確(que)因(yin)工(gong)(gong)(gong)作(zuo)需要不(bu)能安(an)(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)的(de)(de)，經職(zhi)工(gong)(gong)(gong)本(ben)人(ren)(ren)(ren)同意，可以不(bu)安(an)(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)。對職(zhi)工(gong)(gong)(gong)應(ying)休(xiu)未休(xiu)的(de)(de)年(nian)(nian)休(xiu)假(jia)(jia)(jia)天數，單(dan)位(wei)(wei)(wei)應(ying)當按照(zhao)該職(zhi)工(gong)(gong)(gong)日(ri)工(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)(ru)的(de)(de)300﹪支付(fu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬(chou)，其(qi)中包含用(yong)人(ren)(ren)(ren)單(dan)位(wei)(wei)(wei)支付(fu)職(zhi)工(gong)(gong)(gong)正常工(gong)(gong)(gong)作(zuo)期間的(de)(de)工(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)(ru)。 計(ji)算(suan)(suan)未休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬(chou)的(de)(de)日(ri)工(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)(ru)按照(zhao)職(zhi)工(gong)(gong)(gong)本(ben)人(ren)(ren)(ren)的(de)(de)月(yue)(yue)工(gong)(gong)(gong)資(zi)(zi)(zi)除以月(yue)(yue)計(ji)薪天數（21.75天）進行(xing)折算(suan)(suan)。 月(yue)(yue)工(gong)(gong)(gong)資(zi)(zi)(zi)是指(zhi)職(zhi)工(gong)(gong)(gong)在(zai)(zai)用(yong)人(ren)(ren)(ren)單(dan)位(wei)(wei)(wei)支付(fu)其(qi)未休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)工(gong)(gong)(gong)資(zi)(zi)(zi)報(bao)酬(chou)前12個(ge)月(yue)(yue)剔除加班工(gong)(gong)(gong)資(zi)(zi)(zi)后的(de)(de)月(yue)(yue)平(ping)均工(gong)(gong)(gong)資(zi)(zi)(zi)。在(zai)(zai)本(ben)用(yong)人(ren)(ren)(ren)單(dan)位(wei)(wei)(wei)工(gong)(gong)(gong)作(zuo)時間不(bu)滿12個(ge)月(yue)(yue)的(de)(de)，按實際月(yue)(yue)份計(ji)算(suan)(suan)月(yue)(yue)平(ping)均工(gong)(gong)(gong)資(zi)(zi)(zi)。 用(yong)人(ren)(ren)(ren)單(dan)位(wei)(wei)(wei)安(an)(an)(an)排(pai)職(zhi)工(gong)(gong)(gong)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)，但是職(zhi)工(gong)(gong)(gong)因(yin)本(ben)人(ren)(ren)(ren)原因(yin)且書(shu)面提出不(bu)休(xiu)年(nian)(nian)休(xiu)假(jia)(jia)(jia)的(de)(de)，用(yong)人(ren)(ren)(ren)單(dan)位(wei)(wei)(wei)可以只支付(fu)其(qi)正常工(gong)(gong)(gong)作(zuo)期間的(de)(de)工(gong)(gong)(gong)資(zi)(zi)(zi)收入(ru)(ru)。