The summer holidays are there. Payment of the holiday nest egg is in the air. This is an opportunity to recall the rules applicable to employees in terms of annual holidays.
Anyone who works is entitled to vacation. If you are working for the same employer as last year, it must inform you of the number of vacation days to which your services in 2024 (” vacation exercise ) Give you the right in 2025 (” vacation year »). If on the contrary, you were occupied last year by one (s) other employer (s), he (s) had to issue you a vacation certificate mentioning in particular the period during which you were occupied and the work diet (s) (successive) which applied to you. If you have not made the previous year, you can take vacation from the year of your commitment, under certain conditions, via the “Young Holidays”, “Senior Holidays” or “European Holidays” system.
Vacation
The number of days of vacation in 2025 is calculated on the basis of the number of working days provided in 2024. If the worker has performed 2024 in scheme 5 days per week, he will be entitled to 20 days off in 2025.
For the calculation of the duration of the holidays and the holidays stake (see below), certain days of inactivity of the worker are, under certain conditions, assimilated to work days: the days not provided for accident or illness (first 12 months), the half-days not provided in the event of authorized recovery of part-time (medical) work, maternity leave and prophylactic district, breastfeeding, breastfeeding, days), adoption leave (6 weeks), reception care leave, temporary unemployment for economic reasons, compensatory rest (paid), public holidays, annual and additional holidays, strike (occurrence within the company), paid education leave, union or political leave, and any other day of inactivity given the payment of gross remuneration. The days of temporary unemployment due to force majeure are not assimilated.
If you fall sick before the start of your vacation or during your vacation, these can be postponed to a later date1. Please note, you have to take your vacation during the current year and you cannot postpone them to the following year. Your employer must be able to demonstrate that he has done everything so that you can actually take your vacation. Nevertheless, if, at the end of the year, you are unable to take your vacation due to certain situations (especially in the event of an accident, illness or maternity leave), these may be postponed within 24 months of the end of the year2. In this case, in December, your employer will pay you a vacation stake for these days not taken. It is now possible to accumulate this nest egg with the compensation for incapacity for work of the mutual.
Simple and double vacation pecules
During your vacation, you can receive your normal salary (without any overlapping and bonuses). This is called the “simple vacation nest egg”. You are also entitled to a salary supplement called “Double Holiday Ecpenship” which is calculated as follows: by monthly and/or assimilated month in 2024, 1/12th of 92% of the salary of the month during which the main holidays are taken. For 12 months worked and/or similar, it is therefore 92% of the monthly salary.
In this monthly salary, come into account:
- Raw bonuses that can be qualified as variables, because they are linked to certain services (for example, overlapping for overtime or for so -called “uncomfortable” hours provided at night, Sunday, etc.), to employee productivity, to the result of the company or to any other criterion which makes their payment uncertain and random;
- Commissions: For employees who do not receive a fixed salary, the vacation stake is calculated on the basis of the average remuneration of the 12 months immediately preceding the month of the holidays;
- The advantages in kind considered as remuneration.
On the other hand, are not taken into account:
- Gross remuneration which cannot be qualified as variables, such as any end -of -year bonus, fixed sectoral bonus, compensatory notice allowance;
- The advantages which are not subject to the calculation of social security contributions (for example, meal checks, the private use of a company car, the employers’ share of Group insurance and hospital insurance, reimbursements of costs).
Social secretariats used to calculate the double nest egg during the month of May or June, whatever the time of taking the main holidays. However, if your salary of the month during which you take your main vacation (for example, December) is higher than your salary in May or June (following an indexing, a seniority jump or an agreed increase with your employer), you are entitled to request a regularization (a recalculcul) of your double nest egg.
End of contract
If you have already taken every vacation day at the end of your contract, the employer pays you a vacation stake (single and double) for the following year. This nest egg is equal to 15.34% of the gross remuneration won during the current year (including the end -of -year bonus). Any assimilated periods but not remunerated by the employer (for example, maternity leave) are valued in this calculation.
If you have not yet taken a vacation, the employer also pays you a vacation stake for the past vacation exercise. This amount is equal to 15.34% of the remuneration earned during the past financial year, possibly increased by fictitious remuneration for the assimilated days.
Passage of an employer to the other
When you take a day of vacation for your former employer, your new employer pays you only 10% of your daily salary. It therefore deduces a lump sum corresponding to 90% of the daily salary. In December, he made a final count, which is calculated overall as follows. On the one hand, we take the simple vacation nest egg received from the former employer; On the other, the 90% deductions carried out by the new employer. If the balance is positive, it must be paid to you. If the balance is negative, then your employer can make a restraint on your salary for December, and if necessary on the salary of one month following if there is no sufficient salary that can be retained in December. Indeed, the employer cannot deduct more than 20% of the net monthly salary of the month concerned, in accordance with the law on the protection of remuneration. In addition, this deduction cannot exceed the amount that your new employer should have paid if you had worked at home the previous year.
If you have a doubt about the accuracy of the amount of your holiday outfits, do not hesitate to contact your CNE regional secretariat. Happy holidays!
