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Payment of ATV Days

Supreme Court, 2 October 2009 JAR: 2009/271

Holidays in the Dutch Civil Code
The law provides that holidays are meant for employees to enjoy in reasonable freedom, for the purpose of their recovery and rest. The Dutch Civil Code ("DCC") contains various provisions about holidays, which are partly based on relevant European legislation. For example, Section 7:634 DCC stipulates that a fulltime employee is entitled to paid annual holidays of at least four weeks. Section 7:640 DCC stipulates that during the term of the employment agreement an employee cannot waive his entitlement to his (minimum) holidays and convert it into compensation. If at the end of the employment agreement an employee is still entitled to any holidays, he will receive a financial compensation for them. Reduction of working time ("Arbeidstijdverkorting" or "ATV"), on the other hand, is not provided for in the DCC or elsewhere.

The Facts
The facts are as follows. Two employees had been employed by an employer. Their employment contracts were subject to the Collective Bargaining Agreement ("the CBA") for liquor stores. One article in the CAO provides for a reduction of working time scheme. This article stipulates that an employer who has a normal working time per week is entitled to 124 scheduled days off per calendar year. Furthermore, it is stipulated that this article shall apply pro rata to an employee who works less than the normal weekly working time or who enters the employment in the course of the calendar year, or whose employment is terminated. The two employees had not enjoyed any ATV days during their employment, and they claimed financial compensation for this after the end of their employment. The Supreme Court examined this matter.

The Supreme Court
First of all, the Supreme Court considered the relationship between holidays and ATV days. The Supreme Court held that ATV schemes were basically created in order to fight the loss of jobs and to create new jobs. The purpose of holidays is a different one, namely to allow the employees paid leave in view of the workload that weighs on them. As a consequence, the Supreme Court concluded that the statutory provisions concerning holidays are not applicable to ATV days, either directly or by analogy. In the opinion of the Supreme Court, the foregoing means that the arrangements made between the parties or the provisions in the employment agreement or in the CBA are decisive to the question as to whether an employee can claim financial compensation for ATV days not taken. The applicable CAO contains no stipulation under which the employee is awarded compensation for any ATV days not taken. However, the Supreme Court is of the opinion that it cannot be deduced from this that there is an omission, especially since other provisions in the CBA do provide that the employee receives financial compensation in other cases, for example in the case of holidays and days off.

Tips

Since the Supreme Court has ruled that the statutory regulation on holidays does not apply to ATV days, it is recommended to include explicit rules in the CBA, the employment agreement or the staff rules on how to deal with ATV days. The following aspects may be considered:


  • Stipulate that any ATV days not taken will not be part of the final settlement and will not be paid out to the employee at the end of the employment.
  • In order to prevent that employees save up big amounts of ATV days in order to take them simultaneously at a later time, it is recommended to stipulate that any ATV days accumulated but not taken will be deemed to have been taken at the end of the calendar year.
  • To accommodate the employee, the employer may also choose to pay out a number of ATV days not taken to the employee at the end of the calendar year, or to allow the employee to carry forward a maximum number of ATV days to the next calendar year.
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Soo-ja Schijf

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E-mail: s.schijf@kvdl.nl

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