《职工带薪年休假条例》于2008年1月1日起施行。根据这一《条例》,单位应当保证符合条件的职工享受年休假。对职工应休未休的年休假天数,单位应当按照该职工日工资收入的300%支付年休假工资报酬。但从实践层面看,目前相当一部分企业、团体以及有雇工的个体工商户根本没有实行年休假,甚至国家明文规定的职工最低工 The Employees' Annual Paid Annual Leave Regulations came into force on January 1, 2008. According to this “Regulations”, units should ensure that eligible workers enjoy annual leave. The number of days of annual leave for the staff and workers should be kept intact, and the unit shall pay annual leave pay in accordance with 300% of the employee's wage income. However, from a practical point of view, quite a number of enterprises, groups and individual industrial and commercial households with hired workers do not have an annual leave at all, and even the minimum level of workers prescribed by the State explicitly