Winter holidays
Reimbursement to the company
If a company is subject to the winter holiday provision and has employed one or more employees during the winter holidays, the request for lump-sum reimbursement (of the public holiday compensation that it paid to the employees) is directed to BUAK.
The reimbursement is calculated according to the following formula:
(CA pay + 20%) x weekly hours x number of winter holidays 5
The company can also claim 17% additional payments during the winter holidays for the social security contributions and statutory levies to be paid. The reimbursement is offset against the current supplement conditions related to “holidays”, i.e. the payments are made in January and February.
Scope of application
As per 1 July 1996, BUAG was extended to include “winter holidays”. This amendment specified measures to improve annual employment in the construction industry.
At present, this law applies exclusively to
- companies in the main building trades and construction industry,
- public companies,
- torrent and avalanche control companies and temporary employment companies.
The following are calculated as winter holidays:
Holidays pursuant to the provisions of the collective agreement:
24 December
31 December
Holidays pursuant to the provisions of the Rest Periods Act [Arbeitsruhegesetz]:
25 December
26 December
01 January
06 January