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Hospitality sector employers will not have to pay their annual leave contribution of 10.27% in 2021.
The employers concerned fall under joint committee 302 (hospitality sector), identified by the NSSO on the basis of employer category 017 or 317.
Holiday pay for manual workers is paid by the competent holiday fund, and is financed by an employer contribution of 15.84%. For the holidays to be taken in 2021 the employer pays in principle:
The 2021 annual contribution was already ‘on hold’ for hospitality sector employers. There was a deferment of payment until October, now converted to a final exemption.
Please note:
The NSSO has not sent the debit notices 2021 with the recovery of 10.27% to hospitality sector employers, and will not do so in the future.
The exemption from employer’s contributions has no impact on the holiday pay of the manual workers concerned. The shortfall in funding is made up through a special grant to the National Office for Annual Leave (RJV/ONVA).
Employers who carry out mixed activities did receive the debit notice for the contribution on the wages of their manual workers doing another activity than working in the hospitality sector (and declared under another employer category than 017/317). The contribution remains due for this group.
Source: Draft law on temporary support measures due to the COVID-19 pandemic, Chamber Doc 55 2002/011 (adopted)
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