Holidays are an integral part of working life and are crucial for the physical and mental health of employees. Adequate time for rest and recuperation is crucial to maintain a high quality of life and work efficiency. The Netherlands, known for its high labour standards and attention to employee rights, offers one of the more balanced leave systems in Europe. In this article, we will discuss how many leave days employees are entitled to in the Netherlands, the rules for accruing them and the issue of holiday pay.
Holidays in the Netherlands - how many days are employees entitled to?
Holidays in the Netherlands are strictly regulated by labour law. Every employee is entitled to the statutory holiday entitlement, which is a minimum of four times the number of working days per week. This means that if an employee works full-time, i.e. five days a week, he or she is entitled to a minimum of 20 days of leave per year. It is worth noting, however, that this is the minimum leave entitlement, which can be increased depending on the terms of the employment contract or collective agreements (CLAs).
The amount of leave is calculated in proportion to the full-time position. This means that if someone works part-time, the number of leave days accrued will be correspondingly lower. The right to leave is non-transferable, which means that an employer cannot force an employee to give up leave or convert it into pay.
Additional holidays - who is entitled to them?
In the Netherlands, in addition to the statutory 20 days of holiday, employees can obtain additional holiday days under collective agreements (CLAs) or individual employment contracts. The average number of holiday days in different sectors is around 24-25 days. Some sectors, such as education or public administration, offer even more holiday days, reflecting the specific nature of work in these areas.
Teachers, for example, have holiday breaks in addition to their standard leave, which are not included in their standard leave. Also in the public sector, employees can count on additional holiday days, as a result of special collective agreements.
How many days of holiday are granted in the Netherlands for different types of employment?
Holiday entitlement in the Netherlands varies depending on the type of employment contract. Temporary and contract workers have the same holiday entitlement as permanent employees. This means that anyone working under an employment contract, regardless of its form, is entitled to a proportionate amount of leave.
In the case of contract workers, questions often arise about unused leave.
In the Netherlands, unused leave in a calendar year is carried over to the following year, but there is a limitation period of six months from the end of the year in which the employee became entitled to leave. After this time, the right to leave is forfeited unless the employee proves that he or she could not take the leave for reasons beyond his or her control.
Holiday allowance
The holiday allowance is one of the most characteristic elements of the Dutch holiday system. It amounts to 8% of the employee's gross annual salary and is paid annually, usually in May or June. The allowance is intended to financially support employees during their holidays so that they can fully enjoy their time off without having to worry about holiday-related costs.
The calculation of the holiday allowance is relatively straightforward. For example, if an employee earns €3,000 gross per month, their annual salary is €36,000. The holiday allowance of 8% in this case is €2,880, which means that the employee will receive a one-off payment of this amount during the holiday season.
Use of holiday days - do special rules apply?
In the Netherlands, there are specific rules regarding the use of holiday days. The employee should agree with the employer on the dates of his or her holiday, but the employer has the final say in approving the holiday request. In practice, in most cases, employers try to take into account the needs of employees, which allows for harmonious holiday planning.
It is worth noting, however, that not in all industries do employees have complete freedom to choose their holiday dates. In sectors such as education, teachers have designated holiday periods linked to the school calendar. Conversely, in highly seasonal industries such as tourism, employees may find it difficult to take leave during peak seasons.
In the Netherlands, the rule is that holiday days cannot be converted into wages. Employees are obliged to use their leave to take care of their health and mental condition. This is in line with a work philosophy that emphasises work-life balance.
What is special leave?
In addition to standard annual leave, employees in the Netherlands are entitled to special leave, which is granted in special situations such as a wedding, the birth of a child, the death of a loved one or moving house. The length of special leave depends on the specific circumstances and the provisions of collective agreements or the employment contract.
Special leave is granted on the basis of the individual needs of the employee and does not affect the employee's pool of leave days. It is an important element of the Dutch work system, which takes into account the diversity of employees' life situations and supports them in difficult moments.
Unused leave in the Netherlands - what are the benefits?
In the Netherlands, unused leave is an issue that involves both obligations and rights of the employee. Although leave is an important element for work-life balance, there may be situations where an employee has not managed to take all his or her leave days in a given year. In such a case, the question arises: what benefits, if any, can be derived from unused leave?
Carry-over of unused holiday
One of the main benefits of unused leave in the Netherlands is that it can be carried over to the following calendar year. Under Dutch employment law, unused holiday days can be carried over to the following year, but there are a few important rules to bear in mind.
As a standard rule, holiday days should be taken within six months of the end of the year in which they were accrued. This means that leave not taken in 2024 must be taken by the end of June 2025. After this date, the leave entitlement lapses unless the employee was unable to take the leave for reasons beyond his or her control, such as illness.
The holiday does not directly affect the Dutch tax return, as it is calculated on the basis of total annual income and not on the number of days worked or days off. The holiday allowance, which amounts to 8% of the gross annual salary, is also taxed, which means that the amount will be included in the annual tax return. It is worth remembering that any additional remuneration, including remuneration for unused holidays, is also taxable.
Increasing the number of holiday days in the following year
Carrying over unused holiday days to the following year can increase the number of holiday days an employee has available. This is particularly beneficial for those who are planning a longer holiday or want to diversify their days off in the following year. The additional holiday days can give the employee more flexibility in their holiday planning or time to complete important personal projects.
Entitlement to pay for unused holiday
If an employee's contract of employment is terminated, he or she is entitled to be paid for unused holiday days. This is an important safeguard to ensure that the employee does not lose his or her holiday entitlement if, for various reasons, he or she was unable to take it. In such a situation, the employer is obliged to pay compensation for each unused holiday day. It is worth remembering, however, that in the Netherlands it is not possible to convert holiday days into additional pay.
The Netherlands offers employees one of the most favourable holiday systems in Europe. The standard holiday entitlement is at least 20 days for full-time employees, but thanks to collective agreements and individual employment contracts, this number is often higher. In addition, employees can count on a holiday allowance that supports them financially during their period of rest.
