Vakantiedagen 1

Holiday entitlement

13 januari 2021

All employees have a statutory paid annual leave entitlement of four times their number of weekly working days/hours (i.e. 20 days for a five-day week).

Based on the collective labour agreement Retail non-food employees in the fashion, sport & shoes industries are entitled to 24 days of annual leave entitlement. Per holiday year, the employee is entitled to 182.4 hours of paid holiday leave (based on a working week of 38 hours on average, that is a working day of 7.6 hours on average).

Employees in the home furniture branch are entitled to 25 days of annual leave entitlement. Per holiday year, the employee is entitled to 185 hours of holiday leave (based on a working week of 37 hours on average, that is working day of 7.4 hours on average).

Employees that work part-time are entitled to the number of leave hours based on their contract hours. For example an employee in the fashion branch working 24 hours per week is entitled to 115.2 holiday hours.

The days above the statutory paid leave are non-statutory days. Statutory holidays lapse 6 months after the year in which they accrued. This means the holidays accrued in 2020 lapse on the first of July 2021. Non-statutory holidays lapse 5 years after the year they were accrued.

Holiday leave entitlements should accrue proportionately throughout the year. An employee that spends only part of the holiday year in the employer’s employment is entitled to a proportionate part of the holiday leave entitlement.

Accrual of holiday leave hours

In principle, the accrual of holiday leave hours is based on the number of agreed contract hours (that is, the base hours). If, over the course of a year, the employee works more hours than his base hours, then holiday leave entitlements also accrue over the additional hours, unless the additional hours are taken as leave hours in conformity with Article 4 of the collective labour agreement.

Annual leave entitlement also accrues during periods such as maternity leave, force majeure leave, sickness absence and annual leave itself.

Accommodation of leave

Employers should accommodate employees’ preferences with regard to when they take their annual leave, unless there are adequate business grounds for not doing so. In any event, at least two weeks’ leave should be taken at a time of the employee’s choosing.

Buying and selling holidays

Based on the collective labour agreement employees have the possibility to buy or sell four holidays in April of each year.

Selling holidays

Employees have the possibility to sell a maximum of four non-statutory holidays. For employees that work part-time the amount of holidays that can be sold is pro-ratio. The holidays are sold against the rate of the wage, holiday allowance and holiday leave.

To calculate this the salary is multiplied by 1,17. Are you in the home furniture industries? Then the salary is multiplied by 1,176. Selling non-statutory holidays is particularly interesting for employees that are threatened to lose non-statutory holidays due to the term of five years before they lapse.

Buying holidays

Emloyees are entitled to buy a maximum of four extra holidays in April. Fort employees that work part-time the amount of holidays that can be bought is pro-ratio. The holidays are bought against the rate of the wage, holiday allowance and holiday leave.

To calculate this the salary is multiplied by 1,17. Are you in the home furniture industries? Then the salary is multiplied by 1,176. Please keep in account that if the purchase is settled with the wage, the employee is at least entitled to payment of the statutory minimum wage. A solution can be to settle in may when the holiday allowance is paid out, so that there is more room to settle the purchase. If the employee does not use the bought holidays in the same year then these bough holidays are paid back before the 31th of December.

Thijmen de Coo

Thijmen de Coo

Adviseur Ondernemersservice

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