Unused Holiday Days

As part of the Danish Holiday Act, there is a mandatory reporting and payment obligation each November.

What Needs to Be Reported:

If your employee has taken fewer than 20 days of their annual holiday entitlement (25 days), you must report the unused days (up to 20) and pay their value to the Arbejdsmarkets feriefund. The employee loses these days without compensation.

In November 2024, we need to report the number of unused days based on the 2022 holiday earning year. This includes days earned from 1st September 2022 to 31st August 2023 and to be taken between 1st September 2022 and 31st December 2023.

Your employees must be covered by the Danish Holiday Act for your company to be obligated to file this report. Hourly workers reported to the holiday fund monthly are not included.

Examples:

    • If an employee earned 25 days in the 2022 holiday year but only took 18 days by December 2023, your company must report 2 unused days and pay their value to the fund.
    • If an employee earned 25 days in the 2022 holiday year but took 21 days by December 2023, your company reports 0 unused days (Zero reporting).

The reporting and payment window is narrow. Both must be completed between 1st and 15th November.

The Process:

In January/February 2024, we reconciled the holiday for each employee, which will be the basis for this reporting.

  • If none of your employees have unspent days, we will file a Zero report for your company, and no further action is required. If you do not hear from us, Zero reporting has been completed.
  • If any employees have unspent holiday days to report, we will send you an overview for review and approval. Once approved, we will report the findings and send you a payment instruction.

Please note, the reporting and payment must be finalised by 15th November. We will send the necessary information between 4th and 6th November, requiring your prompt action.

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