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.