Offsetting Public Holidays and Rest Days

Offsetting Public Holidays Against Excess Rest Days Taken

(Starting position: + public holidays and − rest days)

In the hospitality industry, employees receive six paid public holidays per year, since they often have to work on official holidays. If an employee takes fewer public holidays than they are entitled to, the remaining balance must be paid out when they leave.

Offsetting against excess rest days taken is permitted under Art. 16 Para. 5 L-GAV — and is especially useful when converting rest days into public holidays helps reduce negative hour balances. This is because public holidays reduce the target working time, while rest days do not. In effect, an excess rest day is retrospectively replaced with a public holiday. This can result in extra hours if public holidays are applied retroactively.

The conversion is therefore only financially beneficial when the employee has negative hour balances at the time of departure that can be offset this way — since negative hours may not be deducted from the employee's final wages.

Offsetting Rest Days Against Excess Public Holidays Taken

(Starting position: − public holidays and + rest days)

This scenario is always worthwhile, as it reduces the number of rest days that need to be paid out at the 1/22 rate.

Calculation Examples