Group 1 - Employees who have worked for more than one year are entitled to paid annual leave, with 5 days for 1-10 years, 10 days for 10-20 years, and 15 days for over 20 years [2] - National statutory holidays and other leave types such as marriage leave, maternity leave, and sick leave do not count towards annual leave [3] - If an employee has not taken their entitled annual leave upon termination of employment, the employer must compensate for the unused leave based on the employee's work duration in that year [5][6] Group 2 - Employers can arrange annual leave based on production needs and employee preferences, allowing for both concentrated and segmented leave within a year, with limited cross-year arrangements [10] - If an employee voluntarily waives their right to annual leave, the employer is only required to pay the regular salary during that period [11] - Employees on annual leave receive the same salary as during regular working periods [13] Group 3 - Logistics companies are eligible for a 50% reduction in urban land use tax for large commodity storage facilities from January 1, 2023, to December 31, 2027 [19] - Large commodity storage facilities are defined as those with an area of 6,000 square meters or more, primarily storing various agricultural products and industrial materials [20] - Non-directly used land for large commodity storage does not qualify for tax reductions and will be taxed as per regulations [20]
离职时年休假没休完怎么办?
蓝色柳林财税室·2026-01-21 14:26