Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


From 1 January 2012 the requirements with regards to delaying a day off change.

 
From 1 January 2012 employees must use their lawful holidays within 6 months after the end of the calendar year. Before 1 January 2012 holidays only declined after a period of 5 years. So the employee will have less time to use his remaining holidays after the calendar year has ended.
 
The change is necessary looking at the negative consequences delaying a holiday can have for health and safety of the employee.
 
The period of 6 months is not applicable if the employee was not able to take a holiday on time due to a qualified reason. For example a medical reason, because of a re-integration project or due to actions of the employer. Employers and employees can decide together in a central agreement to increase this period.
 
The change is only applicable to the lawful holidays which the employees build up from 1 January 2012, so already existing holidays will fall under the "old" rules.
 
What are the lawful holidays? This is calcultated as follows: 4 times the number of workdays per week. So if the employee is working fulltime the lawful holidays are 20.
 
Holidays received above the lawful holidays do not fall under the change. These can still be used during a period of 5 years.
Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
Taxable income from health care reimbursements
Viewed 2194 times since Tue, Apr 16, 2013
Employers levy on high salaries above
Viewed 5380 times since Thu, Feb 7, 2013
Does an employer legally have to offer a written employment contract to the employee?
Viewed 2516 times since Sat, Feb 16, 2013
What are the requirements if we want to send employees to the Netherlands?
Viewed 7912 times since Thu, Jan 26, 2012
What are the rules with respect to vacation days?
Viewed 5978 times since Sun, Feb 17, 2013
What is a non-competition clause ("concurrentiebeding")?
Viewed 61979 times since Sun, Feb 17, 2013
What is the minimum wage in the Netherlands in 2013?
Viewed 26938 times since Wed, Jan 9, 2013
30% tax calculator - gross to net calculation Dutch salary
Viewed 258874 times since Fri, Feb 21, 2014
What is the minimum wage in the Netherlands in 2017?
Viewed 7581 times since Tue, Jun 13, 2017
Legally regulated terms of employment and social security for part-time workers in the Netherlands
Viewed 11292 times since Wed, Feb 19, 2014