有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)體現(xian)在薪(xin)酬項科(ke)目中(zhong)就是額外(wai)項，主要(yao)包括(kuo)病假(jia)(jia)(jia)(jia)(jia)、生育假(jia)(jia)(jia)(jia)(jia)、陪產(chan)假(jia)(jia)(jia)(jia)(jia)、工傷假(jia)(jia)(jia)(jia)(jia)、婚假(jia)(jia)(jia)(jia)(jia)、喪(sang)假(jia)(jia)(jia)(jia)(jia)、公司性放假(jia)(jia)(jia)(jia)(jia)、年休假(jia)(jia)(jia)(jia)(jia)等，分享有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)期間(jian)如何計薪(xin)？有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)工資核算的(de)通用公式(shi)：有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)工資等于有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)工資基數(shu)(shu)乘以(yi)當(dang)月有(you)薪(xin)假(jia)(jia)(jia)(jia)(jia)計薪(xin)天數(shu)(shu)，再除以(yi)當(dang)月進行(xing)工作天數(shu)(shu)，這個公式(shi)很簡單(dan)，但要(yao)注意有(you)兩個問題點，以(yi)病假(jia)(jia)(jia)(jia)(jia)工資為例：
一、病(bing)(bing)假工(gong)(gong)(gong)(gong)資(zi)(zi)基數。按(an)照國家規定(ding)(ding)，病(bing)(bing)假工(gong)(gong)(gong)(gong)資(zi)(zi)可以(yi)低(di)于(yu)(yu)當(dang)地(di)*工(gong)(gong)(gong)(gong)資(zi)(zi)標準，但不(bu)能低(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)標準的(de)(de)(de)(de)百(bai)(bai)分之八(ba)十(shi)(shi)，這說明(ming)病(bing)(bing)假工(gong)(gong)(gong)(gong)資(zi)(zi)企(qi)業有自主(zhu)決定(ding)(ding)權，不(bu)低(di)于(yu)(yu)底(di)(di)線(xian)即(ji)可，但同時也要留意企(qi)業所在地(di)當(dang)地(di)政府的(de)(de)(de)(de)相(xiang)關(guan)規定(ding)(ding)，比如深圳市規定(ding)(ding)，用人單位(wei)應當(dang)按(an)照不(bu)低(di)于(yu)(yu)本人正常工(gong)(gong)(gong)(gong)作時間(jian)工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)(de)百(bai)(bai)分之六十(shi)(shi)，支付(fu)員(yuan)工(gong)(gong)(gong)(gong)病(bing)(bing)喪假期工(gong)(gong)(gong)(gong)資(zi)(zi)，但不(bu)得低(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)(de)百(bai)(bai)分之八(ba)十(shi)(shi)，這就(jiu)對(dui)工(gong)(gong)(gong)(gong)資(zi)(zi)基數的(de)(de)(de)(de)底(di)(di)線(xian)進行(xing)了限定(ding)(ding)，需(xu)要取不(bu)低(di)于(yu)(yu)本人正常工(gong)(gong)(gong)(gong)作時間(jian)工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)(de)百(bai)(bai)分之六十(shi)(shi)，和不(bu)低(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)(de)百(bai)(bai)分之八(ba)十(shi)(shi)中的(de)(de)(de)(de)高者(zhe)，作為工(gong)(gong)(gong)(gong)資(zi)(zi)基數的(de)(de)(de)(de)底(di)(di)線(xian)，即(ji)所謂的(de)(de)(de)(de)孰高原則。
二、病(bing)假(jia)(jia)(jia)計(ji)薪天(tian)數。有(you)的(de)(de)人會(hui)說(shuo)，我(wo)請了(le)十(shi)(shi)天(tian)病(bing)假(jia)(jia)(jia)，不就(jiu)(jiu)該(gai)按(an)十(shi)(shi)天(tian)來發我(wo)的(de)(de)病(bing)假(jia)(jia)(jia)工(gong)資嗎？如果(guo)HR這(zhe)么(me)想，那就(jiu)(jiu)草率了(le)，首先了(le)解(jie)一(yi)項規定(ding)，病(bing)休期(qi)間、公(gong)休、假(jia)(jia)(jia)日(ri)(ri)和法定(ding)節(jie)(jie)日(ri)(ri)包括在內(nei)，也就(jiu)(jiu)是請的(de)(de)十(shi)(shi)天(tian)病(bing)假(jia)(jia)(jia)中(zhong)，如果(guo)有(you)法定(ding)節(jie)(jie)日(ri)(ri)，周末通(tong)通(tong)算(suan)(suan)在這(zhe)十(shi)(shi)天(tian)中(zhong)的(de)(de)，并不是法定(ding)節(jie)(jie)日(ri)(ri)我(wo)先休了(le)，另外再算(suan)(suan)十(shi)(shi)天(tian)病(bing)假(jia)(jia)(jia)，用(yong)專業術(shu)語(yu)病(bing)假(jia)(jia)(jia)請的(de)(de)是連(lian)續(xu)自然天(tian)，而所有(you)的(de)(de)有(you)薪假(jia)(jia)(jia)都遵(zun)循(xun)這(zhe)一(yi)連(lian)續(xu)假(jia)(jia)(jia)期(qi)的(de)(de)規則，舉(ju)個例子(zi)來演示病(bing)假(jia)(jia)(jia)計(ji)薪天(tian)數怎么(me)拆解(jie)，二零(ling)二三年十(shi)(shi)月一(yi)日(ri)(ri)起，我(wo)請了(le)十(shi)(shi)天(tian)病(bing)假(jia)(jia)(jia)，那么(me)請假(jia)(jia)(jia)截止日(ri)(ri)期(qi)是十(shi)(shi)號，分幾步來拆解(jie)：
1、一到(dao)三號(hao)是(shi)法定(ding)節日(ri)，納入計(ji)薪(xin)天數，但法定(ding)期日(ri)，固定(ding)按(an)原員工實際出勤核算工資，計(ji)入工資項(xiang)，不(bu)納入病假(jia)工資核算。
2、四到六號是周末不納入計薪天數。
3、七(qi)到(dao)(dao)十(shi)號是(shi)工作日(ri)納入計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，因為員(yuan)工請(qing)病(bing)(bing)假納入病(bing)(bing)假計(ji)(ji)薪(xin)(xin)天(tian)數(shu)。也(ye)就(jiu)(jiu)是(shi)十(shi)月一到(dao)(dao)十(shi)號請(qing)病(bing)(bing)假，實際只有七(qi)到(dao)(dao)十(shi)號四天(tian)是(shi)工作日(ri)，納入病(bing)(bing)假計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，可以(yi)簡單理(li)(li)解為有薪(xin)(xin)假計(ji)(ji)薪(xin)(xin)天(tian)數(shu)是(shi)請(qing)假期間的工作日(ri)天(tian)數(shu)，有薪(xin)(xin)假工資(zi)基(ji)數(shu)和有薪(xin)(xin)假計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，這兩個要素理(li)(li)解透了，有薪(xin)(xin)假的薪(xin)(xin)資(zi)核(he)算，也(ye)就(jiu)(jiu)易如反掌(zhang)了。
轉載：//citymember.cn/zixun_detail/125783.html
