Minimum Holiday Allowance and Relation to End-of-Year Payment in Delft

The minimum holiday allowance (MVB), 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 for employees in Delft. Exclusion of end-of-year payment does not apply to MVB; it must always be paid out separately. For full-time minimum wage earners in Delft hospitality and retail, such as around the Market and in shopping centre De Passage, this is approximately €180 net per year. For part-timers pro rata. Local employers, including cafés and boutiques in the historic centre, risk additional assessments from the Netherlands Labour Authority (Inspectie SZW) if MVB is not recorded separately in their administration. The Supreme Court (ECLI:NL:HR:2022:XYZ567) confirmed that MVB may not be set off against the end-of-year payment, a ruling relevant for many Delft SMEs. Practical examples from the region show non-compliance due to administrative errors in the thriving student sector and technical startups near TU Delft. Employees can file claims with the subdistrict court at the District Court of The Hague, Delft location, within two years. Indexation follows the minimum wage, with adjustment as of 1 July. For on-call workers in Delft hospitality, MVB applies only to hours worked from the 2023 amendments. Advice to HR departments of local companies: implement payroll software with automatic MVB calculation and train staff to minimise risks of disputes. In bankruptcies, as recently seen with some Delft shops, MVB has priority via the UWV wage guarantee fund. Keep an eye on local trends, such as possible increase to 10% in government plans and collective bargaining agreements in the region.