How is the employee's holiday pay calculated?
Verified 31 July 2023 - Legal and Administrative Information Directorate (Prime Minister)
During your leave, you don't receive your salary.
However, you receive paid leave.
Elements of your gross earnings that are considered or not considered in the calculation of your vacation pay
Not all elements of your gross earnings are included in the calculation of your vacation 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 or work stoppage for industrial accident or occupational disease for example) | 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 |
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 |
Calculation of your paid leave allowance according to 2 calculation methods
Your paid leave allowance is calculated by comparing 2 calculation methods:
- According to 1re method (called the 1/10e), your vacation pay is equal to 1/10e of your total gross remuneration received during your reference period
- According to 2nde method (called the maintenance of wages), your paid leave allowance is equal your remuneration that you would have received had you continued to workr
That's the amount most advantageous which is paid to you.
In making this calculation, your employer may take into account:
- The actual time of the month is the fairest method recognized by the case law
- Or the average number of working days (or worked)
- The actual number of working days (or working days)
Example :
You received a salary of €21,840 gross during your reference period taken into account for the calculation of your allowances (either €1,820 per month).
You take 2 weeks of paid leave. The 2 calculation methods are as follows:
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: |
You then receive the most favorable amount, either €873.60 for your 2 weeks of paid leave.
FYI
the holiday pay is paid on the usual date of payment of your salary. The dates of your paid leave and the amount of the corresponding paid leave allowance must appear on your pay slip.
Who can help me?
Find who can answer your questions in your region
- Telephone administrative information - Allo Public Service
The informants who answer you belong to the ministry responsible for labor.
Cost: free service
Attention: the service does not respond questions relating to unemployment compensation and representations to Pôle emploi, civil servants or public service contractors, the amount or payment of social, wage or employer contributions.
The service is available at the following times:
- Monday: 8.30am to 5.30pm
- Tuesday: 8:30 to 12:15
- Wednesday: 8:30 to 12:15
- Thursday: 8.30am to 5.30pm
- Friday: 1 p.m. to 4:15 p.m
- Labor Code: Articles L3141-24 to L3141-31Vacation pay