Easter Gift: When it is paid and how it is calculated

March 23, 2022

Robert

On Holy Wednesday is paid the Easter gift, however employers can pay it earlier. For this year, that is, it is on April 20, 2022.

For the Easter gift, contributions are given in favor of EFKA (IKA) and Employee Tax. The Easter gift is in no case allowed to be paid in kind, but only in cash.

Which employees are entitled Easter gift

Under current law, all employees employed in the private sector on a permanent or part-time, full-time or part-time basis with any employer are entitled to a gift. Easter.

How the Easter gift is calculated

For the calculation of the amount of the Easter gift, the method of remuneration of the employees is taken into account, ie whether they are paid a daily wage or a salary. The estimated time period of the gift begins from 1 January to 30 April each year. Therefore, if the employment relationship lasted the entire period of time the employee is entitled to receive half a monthly salary if he is paid a salary and 15 wages if he is paid a wage.

However, in case the employment relationship of an employee with his employer did not last for the entire above-mentioned period of time, he is entitled to receive a gift ratio which is calculated as follows: For a salaried employee, an amount equal to 1/15 of half a monthly salary or a wage, for salaried employees for every 8 (eight) calendar days of employment. In case the employment relationship lasts less than eight days, he is entitled to a corresponding fraction for an Easter Gift.

Except if the work was provided without interruption throughout the period from 1 January to 30 April, this period also includes all the days that the employees are legally absent from their work (eg with annual leave, with maternity leave , with student permission). Especially with regard to the absence of employees due to illness, in the calculation period of the Easter gift, the “three days of illness” are taken into account, ie the time of absence during which no payment is made. allowance while the periods paid by the sickness insurance provider are deducted. Example: If an employee was absent from work due to illness for 60 days and received sickness benefit from his / her insurance fund for 40 days, only the 40 days for which he / she was subsidized will be deducted from the employment period and not the 60.

The Easter gift is calculated on the basis of the regular salary actually paid on the 15th^the the day before Easter, if they are equal to or higher than the legal ones. In case the employment relationship has been terminated before the above date, the Easter Gift is calculated based on the remuneration paid on the day the employment relationship was terminated. Regular remuneration is the salary or wage as well as any other benefit (either in cash or in kind) paid by the employer as a contractual or legal consideration of the work provided regularly each month or repeated periodically at certain times of the year.

Regular remuneration is, among other things, the remuneration for regular legal overtime work, overtime, work on Sundays, on holidays, at night, productivity bonuses, housing allowance, etc. when they are repeatedly paid at regular intervals, etc. Regular pay also includes leave pay. Therefore the employee will receive the Easter Gift increased by the leave rate which amounts to 0.04166. Example: an employee with an Easter gift of 900 euros, with the increase of the leave rate should receive 938 euros.

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