How is the employee's holiday pay calculated?

Verified 26 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)

During his leave, the employee does not receive any salary. However, the employee receives a paid leave allowance. The paid leave allowance can be calculated in two ways: by the 1/10 rulee of the total gross remuneration or by the rule of salary maintenance.

Not all elements of gross pay are taken into account in the calculation of the PTO.

Tableau - Amounts taken into account and not taken into account in determining the holiday pay

Sum

Taking into account

Salary basic

Yes

Wage increase (overtime, night work, etc.)

Yes

Salary replenished during periods treated as actual work (maternity leave, paternity and childcare leave and of adoption or Work stoppage because of non-occupational disease, of occupational disease, accident at work of or of accident en route

Yes

Paid leave allowance of the previous year

Yes

Seniority premium (if not paid for the year, periods of work and leave combined)

Yes

Monthly attendance premium

Yes

On-call premium

Yes

Sales Commissions

Yes

Expatriation grant

Yes

Benefits in kind

Yes

End-of-year bonus

No

Incentive

No

Balance sheet premium

No

Participation premium

No

Business Expenses

No

13e month (if not paid for the year, including periods of work and leave)

Yes

Partial activity

Yes

Financial contribution for the non-compete obligation

Yes

Allowances of termination of contract (so-called precarious pay) for a fixed period

Yes

Termination benefits of acting contract

Yes

The employee's paid leave allowance is calculated by comparing 2 calculation methods:

  • According to 1re method (called the 1/10e), the holiday pay shall be equal to 1/10e of the total gross remuneration received during the reference period
  • According to 2of method (called the maintenance of wages), the paid leave allowance shall be equal the remuneration received if the employee had continued to work.

That's the amount most advantageous which is paid.

In making this calculation, the employer may take into account:

  • That is the actual schedule of the month, the fairest method recognized by the judges
  • Or the average number of working days (or worked)
  • The actual number of working days.

Example :

An employee receives a salary of €21,840 gross during the reference period taken into account for the calculation of its allowances (either €1,820 per month) and the employee takes 2 weeks of paid leave.

The 2 calculation methods are as follows:

Tableau - Comparison of methods for calculating the holiday pay

Salary maintenance method

1/10 methode

Taking into account the actual time of the month (7 hours per day) during a month that has 21 working days, the actual number of hours worked in the month is fixed at 147 hours (21 x 7) and the number of hours not worked due to paid leave at 70 hours (10 x 7).

The calculation is as follows: 1 820 x (7x10) / (7x21) = €866.66

The 1/10 calculatione of gross remuneration is as follows: (21 840/10) = €2,184 for leave of 30 working days (or 25 working days).

For a fraction of 2 weeks' leave, the calculation is as follows:

  • In working days (12 days): (21 840/10) x (12/30) = €873.60
  • In working days (10 days): (21 840/10) x (10/25) = €873.60

    • The employee then receives the most favorable amount, either €873.60 for your 2 weeks of paid leave.

    FYI  

    The paid leave allowance shall be paid on the usual date of payment of the salary. The dates of paid leave and the amount of the corresponding paid leave allowance must be shown on the pay slip.

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