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What are the rules with respect to vacation days?

Vacation days 

According to Dutch law the employee is entitled to vacation days with a statutory minimum of four times the weekly working days. That is 20 days for an employee working five days a week. Parties often agree on more days than the statutory minimum. In general employers offer 24 or 25 vacation days. If a Collective Labour Agreement (CAO) is applicable this agreement can determine how many vacation days the employee is entitled to. 
The employer continues to pay wages during the employee’s holiday. 
Besides the vacation days the employee is issually free from work on the public holidays
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Comments (4)
Comment by Geetanjali Mungari on Fri, Feb 24th, 2017 at 10:41 AM
If the employee takes half a day leave on Saturday, Sunday is his weekly day off but Monday he is again on leave, is the Sunday to be considered a holiday?
Comment by Arjan Enneman on Tue, Apr 11th, 2017 at 2:48 PM
If the employee never works on Sunday then it is not treated as a holiday but as a non working day. This doesn‘t change if he is on leave on the Saturday before and the Monday thereafter. It is still a non working day and it won‘t affect the number of available vacation days.
Comment by vikas sinha on Wed, Jun 28th, 2017 at 5:09 PM
I am leaving 6 years of employment at end of June and also leaving NL some weeks later. I have been taking vacations longer than 25 Holidays allowed per calendar year, and now I have a negative balance of around 45 days. This translates as two full moths of Gross Pay. So, I have to pay back more than the Net amount I received. I think it should be allowed then to claim the taxes paid on the salary? (of 2 months)
Comment by Arjan Enneman on Fri, Jul 7th, 2017 at 2:17 PM
Amounts you have to pay back to your employer, for example because you took too many vacation days, are treated as negative income and will reduce your taxable income either in the payroll administration or in the annual income tax return.
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