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The provisioning amounts for the 2023 holiday pay which have been recorded in the balance sheets on 31 December 2022 and which can be accepted as professional expenses are definitively known.
The provisions for the 2023 holiday pay are accepted as professional costs to the extent that they do not exceed:
(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.
The flexi-wage and the flexi-holiday pay granted in 2022 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.
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