As of 1 January 2024, employees working for their employer on the basis of a work activity agreement and a work performance agreement are also entitled to holiday and the employer is obliged to grant holiday to these employees. Holiday in the case of agreements is regulated by the same sections of the Labour Code as in the case of employment relationships (Sections 211 to 223 of the Labour Code). Let's review the rules on holiday in the case of agreements.
Conditions for entitlement to leave
In order for employees working on the basis of a work performance agreement or a work activity agreement a claim has arisen on vacation, must meet two conditions:
- Duration of the agreement for the performance of work or an agreement to perform work must be at least 4 weeks consecutive
- Processing at least 80 hours (4 times the weekly working time)
For the purposes of calculating holiday pay, the weekly working time for FTEs and FTEs is 20 hours per week, regardless of how the agreement is negotiated.
Amount of leave
Basic the amount of leave is 4 weeks. The amount of leave for employees of employers listed in Section 109(3) of the Labour Code (i.e. employees who are remunerated with a salary) is 5 weeks and for teaching staff the amount of leave is 8 weeks.
Calculation of holiday entitlement
First, it is necessary to find out how many weekly periods the employee has worked. This is done by adding up all the hours worked during the agreement period or calendar year and divide by 20 (the employee's weekly working hours for the purposes of calculating leave).
Example:
An employee has worked 136 hours on a work arrangement and his holiday allowance is 4 weeks.
Hours worked/20
136/20 = 6,8 weekly working hours - rounded up to 6 weekly working periods
After determining how many weekly hours the employee has worked, perform the following calculation:
Amount of leave x weekly hours (always 20) x number of weekly working periods/52
4 x 20 x 6/52 = 9.23 = rounded to 10 hours allowed
Taking leave
For taking leave it is important that the employee has scheduled shifts, in which he could use up his vacation time. The same rules apply to the taking of leave as apply to employment.
Reimbursement of holiday pay
Reimbursement of holiday pay is paid the average wage. To calculate the employee's employment average, it is necessary for the employee to have in the previous calendar quarter worked at least 21 shifts. If he does not work at least 21 innings, the probable average is used.
Establishing agreements from a holiday perspective
Even for agreements held outside the employment relationship, it is possible to establish them in terms of leave. This situation arises where the terminated agreement and the commencing agreement are immediately related. In such a case, the unused holiday entitlement of the terminated agreement will not be paid, but the balance will be transferred to the immediately succeeding agreement.
Reimbursement of leave at the end of the agreement
Leave may be paid out on termination of the agreement in the same way as in the case of employment. However, reimbursement of leave is only possible at the end of the employment relationship, not during the term of the agreement.
AVENSIO SW programme
Calculation of holiday entitlement is in the program AVENSIO SW incorporated in accordance with the legislation in force.
