有薪假(jia)(jia)體(ti)現(xian)在薪酬(chou)項(xiang)科目中就是額外項(xiang)，主要(yao)包括(kuo)病假(jia)(jia)、生育假(jia)(jia)、陪產假(jia)(jia)、工(gong)傷假(jia)(jia)、婚假(jia)(jia)、喪假(jia)(jia)、公司性放假(jia)(jia)、年休假(jia)(jia)等，分(fen)享有薪假(jia)(jia)期間如何(he)計(ji)薪？有薪假(jia)(jia)工(gong)資核算的通(tong)用公式：有薪假(jia)(jia)工(gong)資等于(yu)有薪假(jia)(jia)工(gong)資基數乘以(yi)當(dang)月有薪假(jia)(jia)計(ji)薪天數，再除以(yi)當(dang)月進行(xing)工(gong)作天數，這個公式很簡單，但要(yao)注意有兩個問題(ti)點(dian)，以(yi)病假(jia)(jia)工(gong)資為例：
一、病(bing)假工(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數。按(an)照國家規(gui)定，病(bing)假工(gong)(gong)(gong)資(zi)(zi)(zi)可以低(di)于(yu)當地*工(gong)(gong)(gong)資(zi)(zi)(zi)標準(zhun)(zhun)，但(dan)(dan)不能低(di)于(yu)*工(gong)(gong)(gong)資(zi)(zi)(zi)標準(zhun)(zhun)的百分(fen)(fen)之(zhi)八十，這(zhe)說明病(bing)假工(gong)(gong)(gong)資(zi)(zi)(zi)企業有自主決定權，不低(di)于(yu)底線即(ji)(ji)可，但(dan)(dan)同時(shi)也要留意企業所在地當地政府的相關規(gui)定，比如深圳(zhen)市規(gui)定，用人單(dan)位應(ying)當按(an)照不低(di)于(yu)本人正常工(gong)(gong)(gong)作(zuo)時(shi)間工(gong)(gong)(gong)資(zi)(zi)(zi)的百分(fen)(fen)之(zhi)六(liu)十，支付(fu)員工(gong)(gong)(gong)病(bing)喪(sang)假期(qi)工(gong)(gong)(gong)資(zi)(zi)(zi)，但(dan)(dan)不得低(di)于(yu)*工(gong)(gong)(gong)資(zi)(zi)(zi)的百分(fen)(fen)之(zhi)八十，這(zhe)就對工(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數的底線進行了限(xian)定，需(xu)要取(qu)不低(di)于(yu)本人正常工(gong)(gong)(gong)作(zuo)時(shi)間工(gong)(gong)(gong)資(zi)(zi)(zi)的百分(fen)(fen)之(zhi)六(liu)十，和不低(di)于(yu)*工(gong)(gong)(gong)資(zi)(zi)(zi)的百分(fen)(fen)之(zhi)八十中的高者，作(zuo)為工(gong)(gong)(gong)資(zi)(zi)(zi)基(ji)數的底線，即(ji)(ji)所謂的孰高原則。
二(er)(er)、病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)計薪天(tian)(tian)(tian)(tian)數(shu)。有的(de)(de)(de)人(ren)會說，我(wo)請(qing)了十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，不就該(gai)按十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)來(lai)發我(wo)的(de)(de)(de)病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)工資(zi)嗎(ma)？如果HR這(zhe)么(me)想(xiang)，那就草(cao)率了，首先(xian)了解(jie)一(yi)(yi)項規定(ding)，病(bing)(bing)(bing)休(xiu)期(qi)(qi)間、公(gong)休(xiu)、假(jia)(jia)(jia)(jia)(jia)日(ri)和法定(ding)節(jie)(jie)日(ri)包括在(zai)內，也就是(shi)請(qing)的(de)(de)(de)十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)中，如果有法定(ding)節(jie)(jie)日(ri)，周(zhou)末通通算(suan)在(zai)這(zhe)十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)中的(de)(de)(de)，并(bing)不是(shi)法定(ding)節(jie)(jie)日(ri)我(wo)先(xian)休(xiu)了，另外(wai)再(zai)算(suan)十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，用專業術語病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)請(qing)的(de)(de)(de)是(shi)連(lian)(lian)續(xu)自(zi)然天(tian)(tian)(tian)(tian)，而所有的(de)(de)(de)有薪假(jia)(jia)(jia)(jia)(jia)都遵(zun)循這(zhe)一(yi)(yi)連(lian)(lian)續(xu)假(jia)(jia)(jia)(jia)(jia)期(qi)(qi)的(de)(de)(de)規則(ze)，舉個例子來(lai)演示病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)計薪天(tian)(tian)(tian)(tian)數(shu)怎么(me)拆解(jie)，二(er)(er)零(ling)二(er)(er)三年十(shi)(shi)(shi)月一(yi)(yi)日(ri)起(qi)，我(wo)請(qing)了十(shi)(shi)(shi)天(tian)(tian)(tian)(tian)病(bing)(bing)(bing)假(jia)(jia)(jia)(jia)(jia)，那么(me)請(qing)假(jia)(jia)(jia)(jia)(jia)截(jie)止日(ri)期(qi)(qi)是(shi)十(shi)(shi)(shi)號，分幾步來(lai)拆解(jie)：
1、一到三號是法定(ding)節日，納入(ru)計薪天數，但(dan)法定(ding)期(qi)日，固定(ding)按(an)原員工實際出勤核算工資，計入(ru)工資項，不納入(ru)病假工資核算。
2、四到(dao)六號是(shi)周末不(bu)納入計薪天數。
3、七(qi)到(dao)十號是(shi)工(gong)(gong)(gong)作日納入計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，因為員工(gong)(gong)(gong)請(qing)病(bing)假(jia)(jia)納入病(bing)假(jia)(jia)計(ji)(ji)薪(xin)(xin)天(tian)數(shu)。也就(jiu)是(shi)十月一到(dao)十號請(qing)病(bing)假(jia)(jia)，實(shi)際只有(you)七(qi)到(dao)十號四天(tian)是(shi)工(gong)(gong)(gong)作日，納入病(bing)假(jia)(jia)計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，可以簡(jian)單理(li)解為有(you)薪(xin)(xin)假(jia)(jia)計(ji)(ji)薪(xin)(xin)天(tian)數(shu)是(shi)請(qing)假(jia)(jia)期間的工(gong)(gong)(gong)作日天(tian)數(shu)，有(you)薪(xin)(xin)假(jia)(jia)工(gong)(gong)(gong)資(zi)(zi)基(ji)數(shu)和有(you)薪(xin)(xin)假(jia)(jia)計(ji)(ji)薪(xin)(xin)天(tian)數(shu)，這兩個(ge)要素理(li)解透了，有(you)薪(xin)(xin)假(jia)(jia)的薪(xin)(xin)資(zi)(zi)核(he)算，也就(jiu)易如(ru)反掌(zhang)了。
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