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The provisioning amounts for the holiday pay 2018 which have been recorded in the balance sheets on 31 December 2017 and which can be accepted as professional expenses are definitively known.
The FPS Finance confirmed the following maximum provisioning amounts of the holiday pay 2018:
Note: The flexi-wage and the flexi-holiday pay granted in 2017 to flexi-job workers of the horeca sector are not included in the calculation basis. The employer must pay the flexi-holiday pay together with the flexi-wage.
(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.
Source: Circular 2018/C/44 on the amounts recorded in balance sheets closed on 31.12.2017 for the payment of the holiday pay of the staff in 2018.
Author:
23/04/2018
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