Application of the week-option: An employee who chooses an actual working week of 36 hours (each week four 9-hour working days or alternates one week four 8-hour days and the other week five 8-hour days) and 38 hours of employment, should annually write off 52 x 4 = 208 hours (i.e., the difference between 36 and 40 hours) of vacation-leave. On the other hand this employee only has to write off the actual hours he should work when he takes a week off (in this case 36 hours).
Principal rule for all calculations: On the basis of 338 vacation hours, the actual working hours and the size of employment should always be at a ratio 40/38.
Example 1: The employee has an employment of 20 hours. Annual vacation-leave claim => 20/38 x 338 = 177.8 hours, if he works 20/38 x 40 = 21.05 hours a week. So if this person has an actual working week of only 20 hours, a correction is applied and 52 x 1.05 hours are deducted from the 177.8. His vacation-leave entitlement is therefore 124 hours (123.2 is rounded up in full hours).
Example 2: The employee has an employment of 19 hours. Annual vacation-leave claim => 19/38 x 338 = 169 hours, if he works 19/38 x 40 = 20 hours a week. If this person actually works 20 hours a week, his vacation-leave entitlement is 169 hours and there will be no correction.
Example 3: The employee has an employment of 32 hours. Annual vacation-leave claim => 32/38 x 338 = 284.6 hours, if he works 32/38 x 40 = 33.68 hours a week. If this person has an actual working week of 32 hours, a correction is applied and 52 x 1.68 hours are deducted from the 284.6. His vacation-leave entitlement becomes 198 hours (197.24 is rounded up to full hours).
Example 4: The employee has an employment of 30.4 hours. Annual vacation-leave entitlement => 30.4/38 x 338 = 270.4 hours, if he works 30.4/38 x 40 = 32 hours a week. If this person has an actual working week of 32 hours his vacation-leave claim is 271 hours (270.4 is rounded up to full hours).
Main rule for the application of the 40/40 scheme: Vacation leave is accrued over the actual working hours. For a full-time employment 338 vacation hours are accrued. If the 40/40 scheme is applied 338 holidays are still accrued. Some (104 vacation hours) of these vacation hours are exchanged for the allowance and the employee works an additional 104 hours.
Example: The employee who works 40 hours a week with an allowance equivalent to 104 holiday hours and who enjoys 20 hours of parental leave during a full working week (40 hours) accrues vacation leave for 6/12 x 20/40 x 338 = 149.5 vacation hours.