How much is an employee's pay during holiday?
- The default is that an employee is paid normal salary for the time on holiday according to his/her salary at the start of the holiday.
- In addition to monetary remuneration, an employer is also obliged to give an employee the fringe benefits available to him/her in full during the period of annual holiday. In practice, this means that an employee also has the right to use a company phone or car normally during holiday.
- Luncheon vouchers can only be given to employees for actual working days; an employer may therefore refrain from giving them out during a holiday period. In this event, the taxable value of the meal benefit must be added to the employee's monetary pay for the holiday period. If an employee is given luncheon vouchers for days of holiday, they are valued at their nominal value instead of taxable value as regards taxation.