有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)體現在薪(xin)(xin)(xin)酬項科目中就是(shi)額(e)外項，主要包括(kuo)病假(jia)(jia)、生育假(jia)(jia)、陪產假(jia)(jia)、工傷假(jia)(jia)、婚假(jia)(jia)、喪假(jia)(jia)、公司(si)性(xing)放假(jia)(jia)、年休假(jia)(jia)等，分享(xiang)有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)期(qi)間(jian)如何(he)計薪(xin)(xin)(xin)？有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)工資核(he)算的通用公式(shi)：有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)工資等于有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)工資基數乘以當(dang)月(yue)有(you)(you)(you)薪(xin)(xin)(xin)假(jia)(jia)計薪(xin)(xin)(xin)天數，再除以當(dang)月(yue)進行(xing)工作天數，這個(ge)公式(shi)很簡單，但要注意有(you)(you)(you)兩個(ge)問(wen)題點，以病假(jia)(jia)工資為例：
一、病(bing)假(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)基數(shu)。按照(zhao)國家規(gui)(gui)定(ding)，病(bing)假(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)可以低(di)(di)(di)于(yu)(yu)當地*工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)準(zhun)，但不(bu)(bu)能低(di)(di)(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)準(zhun)的(de)(de)(de)百(bai)分(fen)(fen)之八十，這說明病(bing)假(jia)工(gong)(gong)(gong)(gong)資(zi)(zi)企(qi)業有自主決定(ding)權，不(bu)(bu)低(di)(di)(di)于(yu)(yu)底(di)線即可，但同時(shi)也要留意企(qi)業所在地當地政府的(de)(de)(de)相關規(gui)(gui)定(ding)，比如(ru)深圳(zhen)市規(gui)(gui)定(ding)，用人(ren)單位(wei)應(ying)當按照(zhao)不(bu)(bu)低(di)(di)(di)于(yu)(yu)本人(ren)正常工(gong)(gong)(gong)(gong)作時(shi)間工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)百(bai)分(fen)(fen)之六十，支付員工(gong)(gong)(gong)(gong)病(bing)喪假(jia)期(qi)工(gong)(gong)(gong)(gong)資(zi)(zi)，但不(bu)(bu)得低(di)(di)(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)百(bai)分(fen)(fen)之八十，這就對工(gong)(gong)(gong)(gong)資(zi)(zi)基數(shu)的(de)(de)(de)底(di)線進行了限定(ding)，需要取不(bu)(bu)低(di)(di)(di)于(yu)(yu)本人(ren)正常工(gong)(gong)(gong)(gong)作時(shi)間工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)百(bai)分(fen)(fen)之六十，和(he)不(bu)(bu)低(di)(di)(di)于(yu)(yu)*工(gong)(gong)(gong)(gong)資(zi)(zi)的(de)(de)(de)百(bai)分(fen)(fen)之八十中的(de)(de)(de)高者(zhe)，作為工(gong)(gong)(gong)(gong)資(zi)(zi)基數(shu)的(de)(de)(de)底(di)線，即所謂(wei)的(de)(de)(de)孰高原則。
二(er)、病(bing)(bing)假(jia)(jia)計薪天(tian)(tian)數(shu)(shu)。有的(de)人會(hui)說(shuo)，我請(qing)了(le)(le)(le)十(shi)(shi)(shi)天(tian)(tian)病(bing)(bing)假(jia)(jia)，不就(jiu)該按十(shi)(shi)(shi)天(tian)(tian)來(lai)發我的(de)病(bing)(bing)假(jia)(jia)工資(zi)嗎？如果HR這么想，那就(jiu)草(cao)率了(le)(le)(le)，首先了(le)(le)(le)解(jie)一(yi)(yi)項(xiang)規定(ding)，病(bing)(bing)休期(qi)(qi)間、公休、假(jia)(jia)日(ri)和法(fa)定(ding)節(jie)日(ri)包括在(zai)內，也(ye)就(jiu)是(shi)請(qing)的(de)十(shi)(shi)(shi)天(tian)(tian)病(bing)(bing)假(jia)(jia)中，如果有法(fa)定(ding)節(jie)日(ri)，周末(mo)通通算在(zai)這十(shi)(shi)(shi)天(tian)(tian)中的(de)，并(bing)不是(shi)法(fa)定(ding)節(jie)日(ri)我先休了(le)(le)(le)，另(ling)外再算十(shi)(shi)(shi)天(tian)(tian)病(bing)(bing)假(jia)(jia)，用(yong)專(zhuan)業(ye)術語病(bing)(bing)假(jia)(jia)請(qing)的(de)是(shi)連(lian)續(xu)自然(ran)天(tian)(tian)，而所(suo)有的(de)有薪假(jia)(jia)都(dou)遵循這一(yi)(yi)連(lian)續(xu)假(jia)(jia)期(qi)(qi)的(de)規則，舉個例(li)子來(lai)演示(shi)病(bing)(bing)假(jia)(jia)計薪天(tian)(tian)數(shu)(shu)怎么拆解(jie)，二(er)零二(er)三(san)年十(shi)(shi)(shi)月一(yi)(yi)日(ri)起，我請(qing)了(le)(le)(le)十(shi)(shi)(shi)天(tian)(tian)病(bing)(bing)假(jia)(jia)，那么請(qing)假(jia)(jia)截止日(ri)期(qi)(qi)是(shi)十(shi)(shi)(shi)號，分(fen)幾步(bu)來(lai)拆解(jie)：
1、一到(dao)三號是法(fa)定(ding)節日(ri)(ri)，納入(ru)計(ji)(ji)薪天數(shu)，但(dan)法(fa)定(ding)期日(ri)(ri)，固定(ding)按(an)原員工實際出勤核(he)算(suan)工資(zi)，計(ji)(ji)入(ru)工資(zi)項，不納入(ru)病(bing)假工資(zi)核(he)算(suan)。
2、四到六號是周末不納入計(ji)薪天(tian)數。
3、七到(dao)十(shi)號(hao)是(shi)工作(zuo)日納入計(ji)(ji)(ji)薪天數，因為員工請病(bing)假(jia)納入病(bing)假(jia)計(ji)(ji)(ji)薪天數。也(ye)(ye)就(jiu)(jiu)是(shi)十(shi)月一到(dao)十(shi)號(hao)請病(bing)假(jia)，實際只有七到(dao)十(shi)號(hao)四天是(shi)工作(zuo)日，納入病(bing)假(jia)計(ji)(ji)(ji)薪天數，可以簡單(dan)理解(jie)為有薪假(jia)計(ji)(ji)(ji)薪天數是(shi)請假(jia)期間(jian)的(de)工作(zuo)日天數，有薪假(jia)工資基數和有薪假(jia)計(ji)(ji)(ji)薪天數，這兩(liang)個要(yao)素理解(jie)透了，有薪假(jia)的(de)薪資核算，也(ye)(ye)就(jiu)(jiu)易如(ru)反(fan)掌了。
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