7 answers to the 7 most important vacation questions - Nalog.nl BV
Home Knowledge base Corporate Banking 7 answers to 7 main questions ...

For entrepreneurs

Business expenses that an entrepreneur can deduct Features of a tax return for freelancers Instructions: how to order the “Trial calculation” service and what will you get as a result? Fiscal year and tax changes in the Netherlands Hourly criterion and hourly administration of the entrepreneur EMZ (ZZP) Should I register EMZ (ZZP) for small earnings? Registering an EMZ (ZZP) in the Netherlands Account in the payment system for business Rules for the distribution of work and rest in the Netherlands Advance payment (voorlopige aanslag) for entrepreneurs and legal entities Registration of employees from Ukraine is required (form to fill out) Invoice numbering in the Netherlands: common mistakes and options Ecological investment in business in 2022 became even more profitable Consumer law: your rights and obligations as a seller When will an entrepreneur open EMZ: at the beginning of the year or at the end? Bulk verification of BTW numbers by API E-recognition Innovation box Notification of the tax about the bank account of the entrepreneur CV registration Trademark registration Legal opinions Stock deals Corporate Documentation Development and examination of contracts Tax planning Challenging decisions of the tax authority Preparation of reviews and explanatory notes Drawing up letters, certificates, notifications Change in tax liabilities Registration with government and industry organizations Obtaining a VAT number Accounting forecasting Correction and resubmission of declarations Local and industry tax reporting Intellectual property Tax advice Pension benefits in the Netherlands for private entrepreneurs Deduction of costs of doing business

Private individuals

Are you receiving all the benefits you are entitled to? School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Nalog.nl Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Migration

Income requirements for obtaining a residence permit Recognition of a foreign teaching diploma in the Netherlands Can I work in the Netherlands without a residence permit? What does an O-document look like? How can I extend my stay in the Netherlands without temporary protection? Alien identity card – Vreemdelingen Identiteitsbewijs (VI) What is the difference between a fiscal partner and a migration partner? How and who can get BSN for non-residents (RNI) Residence in the NL for EU citizens (general rules) The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form A new form of Dutch identity card (Nederlandse identiteitskaart) was launched on 2 August. Legalization of documents for moving to the Netherlands What does a pension in the Netherlands consist of? How is income tax structured in the Netherlands? 4 prerequisites for taxiing Partial tax resident Who is tax resident in the Netherlands? Documents required to apply for a short-term business visa Procedure for obtaining a short-term business visa Extension or change of short-term business visa A reminder to the employer of what he needs to know when sending workers on a business trip How to hire a foreign worker? Part 1 How to hire a foreign worker? Part 2 Standards for salary The procedure for registration of a legal employee who came on a business trip to the Netherlands from an EU country + form Mandatory registration of temporary workers I want to work in the Netherlands! Instructions Memo for an individual entrepreneur who came on a business trip to the Netherlands Permanent residence permit Loss of Dutch citizenship Family reunification European way Minimum income for indefinite permanent residence Minimum income required to apply for a residence permit for medical treatment in the Netherlands Minimum income for a nanny to obtain a residence permit in the Netherlands Income amounts for obtaining a residence permit in the Netherlands for a self-employed and a start-up Minimum income for a researcher to obtain a residence permit in the Netherlands Minimum income for a specialist Minimum Guarantor Income to Request a Visitor Visa Minimum income for interns and trainees Minimum income for cultural workers Minimum income for obtaining a student visa to the Netherlands Minimum Income for Affiliate Family Visa The cost of naturalization in the Netherlands in 2022 In the first year after moving Help (links to useful sites) Short Term Business Visa Everything you need to know about emigrating from the Netherlands "30% ruling" and conditions for its receipt Immigration to the Netherlands Salary standards for obtaining an NL visa in 2020

7 answers to 7 essential vacation questions

03.06.2019

Every employee is entitled to vacation and weekend holidays. Collected here are answers to 7 of the most frequently asked questions from employers.

  1. How many vacation days is an employee entitled to?

By law, each employee is entitled to leave, the length of which depends on how many hours a person works per week. Legal leave is the number of hours worked per week multiplied by 4.

So, for example, an employee who works full time (40 hours per week) is entitled to 160 hours of vacation, that is, 20 days of vacation per year, and an employee who works part-time (20 hours per week) is entitled to 80 hours of vacation, that is, only 10 days of vacation per year.

A larger number of vacation days is not prohibited, but this is at the discretion of the employer. These will be additional vacation days. If there are such days, then their number should be indicated in the employment contract or collective agreement, which may be different for different fields of activity.

During vacation, the employer simply continues to pay his employee a salary. In addition, employees are entitled to vacation pay every year.

  1. Is it possible to accumulate vacation?

Yes, an employee can postpone vacation days "for a rainy day", then they are carried over to the next calendar year.

However, it is important to remember that from January 1, 2012, the "expiration date" is valid for unused vacation days, which is six months, and for additional non-statutory vacation days, those that the employer can give, this period is five years.

This means that if an employee has not taken a certain number of vacation days in one calendar year, he can use them only in the first half of the next year. After 6 months of the next year, these days disappear. Therefore, it is important that employees are able to take these vacation days.

If for some reason this is not possible, for example, due to employment or illness, the six-month period established by law is not extended. In such a case, the employee can take his unused leave for five years.

  1. What if an employee was sick on his vacation?

In the event of an employee's illness during vacation, these days are considered sick days, not vacation days. And vacation days are saved for him, and he can take them later. To do this, the employee must report the illness in accordance with the sickness notification rules that are stipulated in the contract.

  1. What about the days that the employee was ill? Does he get a vacation for them too?

The usual rules for calculating vacations apply here, the same as for working employees. However, this applies only to statutory vacation days and does not apply to additional ones. That is, if an employee has been sick month after year, his vacation is counted as for a year. However, be aware that the employment agreement (or binding collective agreement) may have different rules.

  1. Accrual of vacation while on vacation, how is it possible?

Here we are talking about maternity leave. They are equated to sick leave, that is, during this kind of leave, the days of paid leave prescribed by law are counted in the usual way, as if the employee were working.

An employer cannot ask to take paid leave instead of maternity leave. This also applies to most other similar forms of leave, such as parental leave.

  1. Can an employee take his vacation with money?

The days of official paid leave cannot be replaced by an appropriate payment as long as the employment contract is in force. Such replacement is possible only in case of termination of the employment contract (dismissal). In this case, the employee is paid for the remaining days of the statutory vacation. In addition, upon dismissal, the employer must also pay the employee the accrued vacation pay.

Additional vacation days not provided for by law can be replaced by payment of money only if it is stipulated in the employment contract.

If an employee needs more hours off, the company can introduce a scheme through which the employee can purchase additional hours and days off. However, you must first carefully study this issue, since when using such a scheme, there are certain pitfalls.

TIP: Sometimes it may be easier for an employer to give an employee unpaid leave.
  1. When is an employer required by law to release staff?

The Netherlands has national holidays such as Good Friday, King's Day and Liberation Day. If your company is subject to a collective bargaining agreement, it must release its employees on the holidays specified in this collective bargaining agreement.

If a collective bargaining agreement does not apply in your area, the company, in principle, is not obliged to release employees on holidays. However, it is worth specifying in the employment contract on which holidays the employees will still be free.

Attention!

These public holidays, in principle, have nothing to do with the employee's paid leave. Thus, they cannot be deducted from the vacation. In the contract, it is possible to prescribe agreements only on additional vacation days, while the number of paid vacation days prescribed by law remains unchanged.

logo nalog

Several of our topics



You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.

cancellation