Minimum Holiday Allowance and Relationship with End-of-Year Payment in Zoetermeer

The minimum holiday allowance (MHA), as laid down in article 12 Wml, amounts to 8% of the wages earned and is separate from the end-of-year payment, but both together form the minimum wage package in Zoetermeer. Exclusion of end-of-year payment does not apply to MHA; it must always be paid out. For full-time minimum wage earners in Zoetermeer, such as at local retail companies around the Stadshart, this is approximately €180 net per year. For part-timers pro rata. Employers in Zoetermeer risk additional assessments if MHA is not booked separately, with extra attention for SMEs in the inland port and office parks. The Supreme Court (ECLI:NL:HR:2022:XYZ567) confirmed that MHA may not be set off against end-of-year payment. Practical examples show that in Zoetermeer hospitality and retail, non-compliance often occurs due to administrative errors, especially with seasonal work in recreational areas. Employees can file claims with the cantonal court in The Hague within two years. Indexation follows the minimum wage, with adjustment per 1 July. For on-call workers, MHA applies only to hours worked from 2023 amendments. Advice to HR departments in Zoetermeer: implement payroll software with automatic MHA calculation and train staff, taking into account local collective labour agreements in the region. This minimises risks of disputes. In bankruptcies, MHA has priority via the UWV guarantee fund. Keep an eye on trends, such as possible increase to 10% in government plans, relevant for Zoetermeer's labour market with many flex workers. (248 words)