💶 How much holiday allowance am I owed and by when must my employer pay it?

Yes

Quick answer

Yes, holiday allowance (regres) is a statutory right of every worker entitled to annual leave - it is not a bonus at the employer's discretion. Under Article 131 of the Employment Relationships Act (ZDR-1) the employer must pay it at least at the level of the minimum wage, which for 2026 means €1,481.88 gross (up from €1,277.72 in 2025). It must be paid by 1 July of the current calendar year; exceptionally, if a branch collective agreement allows and the employer is illiquid, by 1 November. Anyone not employed for the whole year or working part-time is entitled to a proportionate share. The myth that an employer can freely cut or skip the allowance is wrong - a collective agreement may only set a higher amount, never below the statutory minimum. For tax, the allowance is free of tax and contributions up to 100% of the average national wage; above that threshold it is taxed.

📋 The rules

Holiday allowance is compulsory for every worker entitled to annual leave (Article 131 ZDR-1); it is not a voluntary bonus.
The lowest amount equals the minimum wage: for 2026 that is €1,481.88 gross (it was €1,277.72 for 2025).
The payment deadline is 1 July; exceptionally 1 November where the employer is illiquid and a branch collective agreement allows.
Anyone not employed all year or working part-time gets a proportionate share.
A collective agreement may only set a higher allowance; it is tax-free up to 100% of the average national wage.

🔓 Exceptions

Where the employer is illiquid and a branch collective agreement allows, the payment deadline moves to 1 November.
A worker who changes jobs during the year gets a proportionate share from each employer separately.
The part of the allowance above the tax-free threshold (100% of the average wage) is added to the tax base and taxed.

⚠️ Penalties & fines

Holiday allowance is an enforceable right: if the employer does not pay it within the statutory deadline, it is an offence handled by the Labour Inspectorate, which imposes a fine. The worker can also claim the unpaid allowance in court, as it is a monetary claim from the employment relationship. On top of the principal they can seek statutory default interest from the due date (1 July) until payment. If the employer becomes insolvent, the unpaid allowance is covered to a limited extent by the public guarantee fund. If the employer pays the allowance above the tax-free threshold (100% of the average wage), the excess is added to the tax base and taxed, reducing the net amount. A miscalculated or late allowance often also triggers a broader inspection of the employer's other pay items.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

What is the least holiday allowance I get?

The allowance must be at least the minimum wage, which in 2026 means €1,481.88 gross, while in 2025 it was €1,277.72. A branch or company collective agreement may set a higher amount, but never below the statutory minimum.

By when must the allowance be paid?

The employer must pay the allowance by 1 July of the current calendar year at the latest. Exceptionally, if the employer is illiquid and a branch collective agreement allows, the deadline extends to at most 1 November of the same year.

Do I get the full allowance if I work half a year?

No, if you are not employed for the whole year you are entitled only to a proportionate share of the allowance based on your period of employment. The same applies to part-time work, where the allowance is paid in proportion to the agreed hours.

Is the allowance taxed?

The allowance is free of income tax and contributions up to 100% of the average monthly national wage. If the employer pays more than that threshold, the excess is taxed as part of income, which lowers the net payment.

What can I do if I do not get it?

You can report the unpaid allowance to the Labour Inspectorate, which fines the employer, or claim it in court together with default interest. If the employer is insolvent, part of the unpaid allowance is covered by the public guarantee fund.

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