职工带薪年休假条例 (2008年1月1日施行) 第五条

单位根据生产、工作的具体情况，并考虑职工本人意愿，统筹安排职工年休假。
 年休假在1个年度内可以集中安排，也可以分段安排，一般不跨年度安排。单位因生产、工作特点确有必要跨年度安排职工年休假的，可以跨1个年度安排。
单位确因工作需要不能安排职工休年休假的，经职工本人同意，可以不安排职工休年休假。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。

Regulations on Paid Annual Leave of Employees, Article 5

Units shall coordinate and arrange for the annual leave of employees on the basis of the specific conditions of production and work and the individual preference of employees.

Annual leave may be centrally arranged within one year or in several periods and does not span more than one year in general. Units may make such arrangement that spans more than one year if they have a genuine need for such arrangement due to production and job specialties.

Units that cannot arrange for annual leave for employees due to job requirements, they may not arrange for annual leave with the consent of such employees. In respect of the annual leave that should have been taken but otherwise, units shall pay wage remuneration to such employees at the rate of 300% of the daily wage income of such employees.