As a result of the Corona crisis, turnover in most sectors has fallen sharply, if not come to a standstill. The NOW support measure provides some relief, but only offers partial compensation for wage costs. In these difficult times, further savings will have to be made in order to keep the company afloat. Our experience is that the resources of vacancy stops, postponement of profit sharing, and freezing salaries are already being used extensively. The question is whether the (8%) holiday allowance can also be postponed?
The main rule is that the accrued holiday allowance is paid out annually in May (Minimum Wage and Minimum Holiday Allowance Act). The law also allows for deviating agreements to be made in writing or for deviations to be made via a public-law regulation. An important condition is that the holiday allowance is paid at least once per calendar year (Article 17). So postponement must not lead to cancellation.
Employers can therefore postpone the payment of holiday pay in consultation with their employees. If necessary, this postponement can be implemented unilaterally on the basis of compelling business interests. The government could also take a one-off emergency measure. The trade unions could also be involved through collective agreements.
And how should the employee deal with this? Without a doubt, this Corona crisis is a huge challenge for the employee. Working from home with children at home, or just alone. Or having to go to work with fear of corona. Yet in these times, maintaining income and work may be considered a great asset. In our opinion, a good employee (7:611 Dutch Civil Code) may be expected to cooperate in postponing the payment of holiday pay.
