Employers get until 31 December to transfer holiday beyond four weeks

Employers who use FerieKonto as holiday-pay administrator can transfer their employees' holiday beyond four weeksVirk through the Overfør ferie ud over 4 uger self-service until 31 DecemberVirk. Previously employers could transfer up to four weeks where employees were prevented from taking holidayVirk, with a 30 September cut-offVirk; now they can transfer holiday beyond four weeks for their employees, with a 31 December cut-off.

The distinction matters because the two tracks sit in different provisions of Lov om ferie. Voluntary transfer of accrued paid holiday beyond four weeks to the next holiday period requires a written agreement between employee and employerRetsinformation no later than 31 December of the holiday periodRetsinformation, and the employer must notify FerieKonto or the paying body by the same date that the holiday is transferredRetsinformation. Transferred holiday under this track is taken first. Transfer on hindrance grounds under § 22 for the special circumstances in §§ 12-14, where the employee was prevented from taking accrued paid holiday before the end of the period, moves up to four weeks of annual paid holiday to the next period, with the employer notifying FerieKonto or the payer by 31 January after the end of the holiday period; that hindrance leave is taken before other holiday and does not count toward the four weeks in the current employment relationship for the voluntary-transfer and payout rules.

In practice the self-service now matches the voluntary track. Employers report and pay feriepenge for hourly-paid staff and resigned salaried staff in eIndkomst with Skattestyrelsen and remain responsible for correct reporting and payment of days and amounts. FerieKonto as a starting point pays out to employees, unless the business is covered by a collective agreement guaranteeing holiday payment, in which case the employer can pay directly or use an administrative payer or feriekasse. The most-used self-services let FerieKonto employers review payments and reports, balances, payment lines and reminders, and let payers see employees' requests for holiday pay.

After the holiday year, accrued holiday with pay and holiday supplement beyond four weeks can also be paid out by agreement before the end of the holiday period, with a written declaration where the employee was not employed full-time for the whole holiday year, stating the payment concerns holiday beyond four weeks and that no benefits under § 27(1) were received; after the period, payout follows on the same full-time condition, otherwise against the same declaration. After the period, feriegodtgørelse and sygeferiegodtgørelse for holiday beyond four weeks are paid by FerieKonto, the employer or the administrator on the same conditions.

Legal basis is Lov om ferie §§ 21-24 on transfer and payout of holiday beyond four weeks, applied through the Feriepenge employer guidance and the Overfør ferie ud over 4 uger self-service.