In Belgium, employees are entitled to paid annual holidays, with the number of days based on the number of months worked in the preceding year. In addition to their regular salary, employees receive a simple holiday pay (continued payment of the monthly salary during the holiday period) and a double holiday pay (holiday bonus).
Here are a few critical points about holiday pay in Belgium:
- Employees accrue two vacation days per complete worked month in the preceding year, with a maximum of four complete weeks of paid leave for a full-time employee.
- The double holiday pay equals 92% of the gross monthly wage for a complete holiday leave.
- Employees who change jobs during the year can transfer untaken holidays to their new employer.
- Unused holiday days can be carried over to the next 24 months in some instances, such as accidents at work or occupational diseases.
- Employees who become ill during their holidays can transfer the holidays to a later date. In some cases, up to 24 months after the end of the holiday year.
- The double holiday pay is calculated on the (indexed) gross salary applicable in May or June of the holiday year.
Changes to Holiday Pay in 2024
Several changes to holiday pay have been introduced in Belgium in 2024. These changes include:
- A new method of allocating simple holiday pay for employees who change jobs during the year.
- In specific cases, employees can carry over unused holiday days to the following year.
Link to our notes from the live presentation
Implications for Employers
Here are a few things employers need to do:
- Provide employees with an understandable overview of the applied calculation method and allocation rules for holiday pay.
- Include any corrections made to the holiday pay on the pay slip.
- Mention the allocation method on the holiday certificate upon departure from service.
- Keep accurate records of employees’ holiday entitlements and usage.
- Be prepared to pay holiday pay to employees who transfer untaken holidays to a new employer.
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