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.
Annual leave contribution for manual workers
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:
- 5.57% as a quarterly contribution on the wages of manual workers (at 108%) declared in each quarterly declaration (dmfa) of 2020
- 10.27% as an annual contribution on the wages of manual workers (at 108%) of the whole year 2020, based on a debit notice issued by the NSSO in March 2021.
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.
- the quarterly contribution of 5.57% remains due in any case
- the exemption applies only to the annual contribution for the holiday year 2021 (wages of 2020).
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)