問 我來公司一(yi)年(nian)了，年(nian)假(jia)也沒有(you)休，想咨詢一(yi)下，怎(zen)樣計算應休未休年(nian)休假(jia)的(de)工資報酬啊？

答 單(dan)位(wei)(wei)確(que)因工(gong)(gong)(gong)(gong)(gong)作需要不(bu)能安(an)排職(zhi)工(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)的(de)(de)(de)，經職(zhi)工(gong)(gong)(gong)(gong)(gong)本(ben)人(ren)同意，可(ke)以不(bu)安(an)排職(zhi)工(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)。對(dui)職(zhi)工(gong)(gong)(gong)(gong)(gong)應休(xiu)(xiu)(xiu)(xiu)(xiu)未休(xiu)(xiu)(xiu)(xiu)(xiu)的(de)(de)(de)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)天數，單(dan)位(wei)(wei)應當(dang)按(an)照該職(zhi)工(gong)(gong)(gong)(gong)(gong)日工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)收入(ru)的(de)(de)(de)300﹪支付(fu)(fu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)，其(qi)(qi)中包含(han)用(yong)人(ren)單(dan)位(wei)(wei)支付(fu)(fu)職(zhi)工(gong)(gong)(gong)(gong)(gong)正常工(gong)(gong)(gong)(gong)(gong)作期間(jian)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)收入(ru)。 計(ji)算未休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)的(de)(de)(de)日工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)收入(ru)按(an)照職(zhi)工(gong)(gong)(gong)(gong)(gong)本(ben)人(ren)的(de)(de)(de)月(yue)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)除(chu)以月(yue)計(ji)薪天數（21.75天）進行折算。 月(yue)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)是指職(zhi)工(gong)(gong)(gong)(gong)(gong)在(zai)用(yong)人(ren)單(dan)位(wei)(wei)支付(fu)(fu)其(qi)(qi)未休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)報(bao)酬(chou)前12個(ge)月(yue)剔除(chu)加班工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)后的(de)(de)(de)月(yue)平均(jun)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)。在(zai)本(ben)用(yong)人(ren)單(dan)位(wei)(wei)工(gong)(gong)(gong)(gong)(gong)作時間(jian)不(bu)滿12個(ge)月(yue)的(de)(de)(de)，按(an)實際月(yue)份計(ji)算月(yue)平均(jun)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)。 用(yong)人(ren)單(dan)位(wei)(wei)安(an)排職(zhi)工(gong)(gong)(gong)(gong)(gong)休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)，但(dan)是職(zhi)工(gong)(gong)(gong)(gong)(gong)因本(ben)人(ren)原因且書面提出(chu)不(bu)休(xiu)(xiu)(xiu)(xiu)(xiu)年(nian)休(xiu)(xiu)(xiu)(xiu)(xiu)假(jia)(jia)的(de)(de)(de)，用(yong)人(ren)單(dan)位(wei)(wei)可(ke)以只支付(fu)(fu)其(qi)(qi)正常工(gong)(gong)(gong)(gong)(gong)作期間(jian)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)收入(ru)。