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Payroll services and holiday reservation ultimo 2014

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Payroll administration implies also that build up holidays need to be monitored. Holidays are build up with the purpose of be used. What if the holidays are not being used by the employee?

Holiday build up

Holidays are gradually build up during the year. By law the minimum is about 2 days per month, however, employer can decide to issue more holidays to the employees. On average between 25 and 30 holidays are granted per year to employees based on full time employment.

Entitlement to usage of holidays

The employer can basically not prevent the employee from taking up holidays unless an extreme situation makes it implausible for employees to take time of. High season and understaffing is not regarded an extreme situation. However, taking up holidays during such a period is not a good career more.

Until a couple of years ago the employee could build up a limitless number of holidays over the years. Living in the Netherlands, we refer to that as a lake full of holidays. This is a threat for the employer, as the employee can suddenly announce to take up six months of holiday.

This undesired situation has been solved by a change in legislation that basically states that holidays are valid for a max period of six months after the calendar year has passed.

December 31 action to be taken
On December 31 it needs to be clear whether the employee is still entitled to holidays. If yes, inform the employee that these are only valid till June 30th next.
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Your Annual Income Statement (jaaropgaaf)

The Annual Income Statement (AIS) is a document stating your annual income, income tax deducted and any applied credits. Your employer will issue it early in the year after the year of the tax return.

Please also give details of benefits with the AIS from the UWV.

NB Salary slips are not the same as an AIS. If you cannot obtain your AIS, we can use your salary slips but these may not be accurate and may be updated by the figures given to the Tax Office by your employer.

If you have foreign income, send us the AIS for this if possible. Otherwise provide salary slips. We also need to know if the work was performed abroad or remotely from NL.