The provisions for the 2022 holiday pay are accepted as professional costs to the extent that they do not exceed:
- 18.20% of the fixed and variable remunerations granted in 2021 to non-manual workers enjoying the benefit provided by the annual leave legislation, diminished by the additional holiday pay granted in 2021 (1). Only the normal and periodical remunerations must be taken into consideration, with the exclusion of the holiday pay and the end-of-year bonus;
- 10.27% of 108/100 of the remunerations paid in 2021 to manual workers and apprentices enjoying the benefit provided by that same legislation.
(1) It regards the holiday pay for the days on which non-manual workers have taken additional leave because they were not yet entitled to normal leave when starting or resuming the activity. That additional holiday pay corresponds to the regular wage for the taken additional leave days and is financed by an advance on the legal double holiday pay of the following year.
Flexi-wage and flexi-holiday pay
The flexi-wage and the flexi-holiday pay granted in 2021 to flexi-job workers are not included in the calculation basis. In fact, the employer must pay the flexi-holiday pay together with the flexi-wage.