注意！工资计算方式有变！
<div class="wx_rich_media_content" id="jsWxContainer"><p style='letter-spacing: 0.578px;' data-mpa-powered-by="yiban.io"><strong style='text-align: center;letter-spacing: 0.034em;color: rgb(10, 10, 11);'><span class="wxart_image" wx-style='display:inline-block;'><br></span></strong></p><section data-role="outer" label="edit by 135editor"><p style='text-align: center;margin-top: 16px;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>随着全体公民的节日假期</span></p><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>由11天增设为13天</span></section><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>职工全年月平均制度工作时间</span></section><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>以及工资折算办法</span></section><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>未休年休假工资报酬计算方式</span></section><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>也随之调整</span></section><section style='text-align: center;line-height: 1.75em;visibility: visible;'><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'>涉及广大职工群众</span><span style='font-size: 16px;letter-spacing: 2px;visibility: visible;'></span></section><section style='visibility: visible;'><p style='visibility: visible;'><br style='visibility: visible;'></p><section style='text-align: center;justify-content: center;display: flex;flex-flow: row;margin-top: 10px;margin-bottom: 10px;visibility: visible;'><section style='display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;border-style: solid;border-width: 1px;border-color: rgb(62, 62, 62);visibility: visible;'><section style='justify-content: center;display: flex;flex-flow: row;margin-top: -5px;margin-bottom: 5px;transform: translate3d(-5px, 0px, 0px);visibility: visible;'><section style='display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(39, 79, 169);min-width: 5%;height: auto;padding-right: 15px;padding-left: 15px;visibility: visible;'><section style='text-align: justify;color: rgb(255, 255, 255);letter-spacing: 2px;visibility: visible;'><p style='visibility: visible;'>职工全年月平均工作时间和工资折算</p></section></section></section></section></section><p style='visibility: visible;'><br style='visibility: visible;'></p><section style='visibility: visible;'><section style='line-height: 1.75em;margin-bottom: 24px;visibility: visible;'><span style='letter-spacing: 2px;font-size: 16px;visibility: visible;'>人力资源社会保障部1月1日发布《关于职工全年月平均工作时间和工资折算问题的通知》，公布了最新的职工全年月平均制度工作时间和工资折算办法。</span></section><p style='line-height: 1.75em;visibility: visible;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;visibility: visible;'>《关于职工全年月平均工作时间和工资折算问题的通知》指出，根据《国务院关于修改<全国年节及纪念日放假办法>的决定》（国务院令第795号）的规定，全体公民的节日假期由原来的11天增设为13天。据此，职工全年月平均制度工作时间和工资折算办法分别调整如下：</span><span style='font-size: 16px;text-indent: 2em;letter-spacing: 2px;visibility: visible;'></span></p><section style='line-height: 1.75em;'><strong style='color: rgb(39, 79, 169);text-indent: 2em;font-size: var(--articleFontsize);letter-spacing: 0.034em;'><br></strong></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='letter-spacing: 2px;font-size: 16px;'><strong><span style='color: rgb(61, 170, 214);'>制度工作时间的计算</span></strong></span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>年工作日：365天-104天（休息日）-13天（法定节假日）＝248天</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>季工作日：248天÷4季＝62天/季</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>月工作日：248天÷12月＝20.67天/月</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>工作小时数的计算：以月、季、年的工作日乘以每日的8小时。</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='letter-spacing: 2px;font-size: 16px;'><strong><span style='color: rgb(61, 170, 214);'>日工资、小时工资的折算</span></strong></span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='letter-spacing: 2px;font-size: 16px;'>按照《劳动法》第五十一条的规定，法定节假日用人单位应当依法支付工资，即折算日工资、小时工资时不剔除国家规定的13天法定节假日。据此，日工资、小时工资的折算为：</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>日工资：月工资收入÷月计薪天数</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>小时工资：月工资收入÷（月计薪天数×8小时）</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;letter-spacing: 2px;font-size: 16px;'>月计薪天数：（365天-104天）÷12月＝21.75天</span><span style='font-size: 16px;text-indent: 2em;letter-spacing: 0.034em;'></span></section></section><p><br></p><section style='text-align: center;justify-content: center;display: flex;flex-flow: row;margin-top: 10px;margin-bottom: 10px;'><section style='display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;border-style: solid;border-width: 1px;border-color: rgb(62, 62, 62);'><section style='justify-content: center;display: flex;flex-flow: row;margin-top: -5px;margin-bottom: 5px;transform: translate3d(-5px, 0px, 0px);'><section style='display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(39, 79, 169);min-width: 5%;height: auto;padding-right: 15px;padding-left: 15px;'><section style='text-align: justify;color: rgb(255, 255, 255);letter-spacing: 2px;'><p>计算未休年休假工资报酬</p></section></section></section></section></section><p><br></p><section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='font-size: 16px;letter-spacing: 2px;'>1月1日，人力资源社会保障部办公厅发布关于做好《国务院关于修改〈全国年节及纪念日放假办法〉的决定》贯彻实施工作的通知，其中明确：</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;font-size: 16px;letter-spacing: 2px;'>职工在法定节假日、带薪年休假期间享受与正常工作期间相同的工资收入。</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;font-size: 16px;letter-spacing: 2px;'>企业等单位依法安排职工在法定节假日工作的，应当另外支付给职工不低于劳动合同规定的其本人日或小时工资标准的300%支付工资报酬。</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='text-indent: 2em;font-size: 16px;letter-spacing: 2px;'>企事业等单位确因工作需要且经职工本人同意未安排职工休年休假或者安排职工休假天数少于应休年休假天数的，应当按应休未休的年休假天数依法支付工资报酬。</span></section><section style='line-height: 1.75em;margin-bottom: 24px;'><span style='color: rgb(61, 170, 214);font-size: 16px;letter-spacing: 2px;'><strong><span style='text-indent: 2em;'>计算未休年休假工资报酬的日工资收入，企业等单位按职工本人月工资除以月计薪天数（21.75天）、事业单位按职工本人全年工资收入除以全年计薪天数（261天）进行折算。职工小时工资收入按职工日工资收入除以8小时进行折算。</span></strong></span></section></section></section></section><section style='letter-spacing: 0.578px;line-height: 2;font-size: 16px;'><section powered-by="xiumi.us" style='font-size: 12px;color: rgb(122, 116, 116);'><h1 data-style='max-width: 100%; color: rgb(62, 62, 62); font-family: 微软雅黑; letter-spacing: 0.5px; line-height: 25.6px; box-sizing: border-box !important; overflow-wrap: break-word !important;' 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