有(you)(you)(you)薪(xin)假(jia)體現在薪(xin)酬項(xiang)科目中就是額外項(xiang)，主(zhu)要(yao)包括(kuo)病假(jia)、生育假(jia)、陪產(chan)假(jia)、工(gong)傷假(jia)、婚假(jia)、喪假(jia)、公(gong)司性放假(jia)、年休假(jia)等(deng)，分(fen)享有(you)(you)(you)薪(xin)假(jia)期(qi)間如何計(ji)薪(xin)？有(you)(you)(you)薪(xin)假(jia)工(gong)資(zi)核算的通用公(gong)式：有(you)(you)(you)薪(xin)假(jia)工(gong)資(zi)等(deng)于有(you)(you)(you)薪(xin)假(jia)工(gong)資(zi)基數(shu)乘以當(dang)(dang)月有(you)(you)(you)薪(xin)假(jia)計(ji)薪(xin)天(tian)數(shu)，再除(chu)以當(dang)(dang)月進行工(gong)作天(tian)數(shu)，這個(ge)公(gong)式很(hen)簡(jian)單(dan)，但要(yao)注意有(you)(you)(you)兩個(ge)問題點，以病假(jia)工(gong)資(zi)為例：
一、病(bing)假工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數(shu)(shu)。按(an)照(zhao)國家規定(ding)，病(bing)假工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)可以低于(yu)(yu)當(dang)(dang)地(di)*工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)標準(zhun)(zhun)，但(dan)不(bu)能(neng)低于(yu)(yu)*工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)標準(zhun)(zhun)的(de)(de)百分(fen)之八十(shi)(shi)，這(zhe)說明(ming)病(bing)假工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)企業有(you)自主決定(ding)權，不(bu)低于(yu)(yu)底線(xian)即可，但(dan)同時也要(yao)留意企業所(suo)在(zai)地(di)當(dang)(dang)地(di)政府(fu)的(de)(de)相關規定(ding)，比(bi)如深(shen)圳市(shi)規定(ding)，用人(ren)單(dan)位(wei)應當(dang)(dang)按(an)照(zhao)不(bu)低于(yu)(yu)本(ben)人(ren)正(zheng)常(chang)工(gong)(gong)(gong)(gong)(gong)作時間(jian)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)百分(fen)之六十(shi)(shi)，支付(fu)員工(gong)(gong)(gong)(gong)(gong)病(bing)喪假期工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)，但(dan)不(bu)得低于(yu)(yu)*工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)百分(fen)之八十(shi)(shi)，這(zhe)就對(dui)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數(shu)(shu)的(de)(de)底線(xian)進行了限定(ding)，需(xu)要(yao)取不(bu)低于(yu)(yu)本(ben)人(ren)正(zheng)常(chang)工(gong)(gong)(gong)(gong)(gong)作時間(jian)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)百分(fen)之六十(shi)(shi)，和不(bu)低于(yu)(yu)*工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)百分(fen)之八十(shi)(shi)中的(de)(de)高(gao)者(zhe)，作為工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數(shu)(shu)的(de)(de)底線(xian)，即所(suo)謂的(de)(de)孰高(gao)原則(ze)。
二、病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)計薪(xin)天(tian)(tian)(tian)(tian)數。有的(de)(de)(de)人會說，我(wo)請(qing)了(le)十(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，不就該按十(shi)天(tian)(tian)(tian)(tian)來(lai)發我(wo)的(de)(de)(de)病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)工資(zi)嗎(ma)？如(ru)果HR這么想，那(nei)就草率了(le)，首先(xian)了(le)解(jie)一(yi)(yi)項規定，病(bing)(bing)休期(qi)間(jian)、公休、假(jia)(jia)(jia)(jia)(jia)日和(he)法(fa)(fa)定節(jie)日包括在內(nei)，也(ye)就是(shi)(shi)請(qing)的(de)(de)(de)十(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)中，如(ru)果有法(fa)(fa)定節(jie)日，周末通(tong)通(tong)算(suan)在這十(shi)天(tian)(tian)(tian)(tian)中的(de)(de)(de)，并不是(shi)(shi)法(fa)(fa)定節(jie)日我(wo)先(xian)休了(le)，另外再算(suan)十(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，用專業術語病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)請(qing)的(de)(de)(de)是(shi)(shi)連續(xu)自(zi)然天(tian)(tian)(tian)(tian)，而所有的(de)(de)(de)有薪(xin)假(jia)(jia)(jia)(jia)(jia)都遵循這一(yi)(yi)連續(xu)假(jia)(jia)(jia)(jia)(jia)期(qi)的(de)(de)(de)規則，舉個例子(zi)來(lai)演示病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)計薪(xin)天(tian)(tian)(tian)(tian)數怎(zen)么拆解(jie)，二零(ling)二三(san)年(nian)十(shi)月一(yi)(yi)日起，我(wo)請(qing)了(le)十(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，那(nei)么請(qing)假(jia)(jia)(jia)(jia)(jia)截(jie)止日期(qi)是(shi)(shi)十(shi)號，分幾(ji)步來(lai)拆解(jie)：
1、一到三號是法定(ding)節(jie)日，納入(ru)計薪天數，但法定(ding)期(qi)日，固定(ding)按原員工實(shi)際出勤核(he)算(suan)工資，計入(ru)工資項，不納入(ru)病假(jia)工資核(he)算(suan)。
2、四(si)到六號是周末不納入(ru)計薪(xin)天數。
3、七到十(shi)(shi)號是(shi)(shi)工(gong)(gong)作(zuo)日納(na)入計薪(xin)(xin)天數(shu)，因為員(yuan)工(gong)(gong)請(qing)(qing)病假(jia)納(na)入病假(jia)計薪(xin)(xin)天數(shu)。也就是(shi)(shi)十(shi)(shi)月一到十(shi)(shi)號請(qing)(qing)病假(jia)，實際只有(you)(you)七到十(shi)(shi)號四(si)天是(shi)(shi)工(gong)(gong)作(zuo)日，納(na)入病假(jia)計薪(xin)(xin)天數(shu)，可(ke)以簡(jian)單理(li)解(jie)為有(you)(you)薪(xin)(xin)假(jia)計薪(xin)(xin)天數(shu)是(shi)(shi)請(qing)(qing)假(jia)期間的工(gong)(gong)作(zuo)日天數(shu)，有(you)(you)薪(xin)(xin)假(jia)工(gong)(gong)資(zi)基數(shu)和有(you)(you)薪(xin)(xin)假(jia)計薪(xin)(xin)天數(shu)，這兩(liang)個要素理(li)解(jie)透了(le)，有(you)(you)薪(xin)(xin)假(jia)的薪(xin)(xin)資(zi)核算，也就易如反掌了(le)。
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