INDUSTRIAL
CLERK
AGREEMENT 2025:
WHAT DO THE CHANGES TO HOLIDAY LEAVE MEAN FOR YOUR COMPANY?
- WHAT IS HAPPENING?
The new collective agreement – the Industrial Civil Servants Agreement 2025-2028 will make significant changes to the rules on holiday leave. These changes will come into force on 1 September 2025, and it is important that companies consider which model they will use going forward.
What has changed?
From 1 September 2025, the way in which holiday leave can be earned and used will change:
- Either the current holiday leave scheme must be adapted
- Or a new scheme, must be introduced, where holiday leave is instead taken without pay, but with a special savings of 2.5% to the voluntary salary account
The individual company must actively choosehow it will manage holiday leave in the future.
- TWO SOLUTIONS: WHICH WAY SHOULD YOU GO?
Here are two concrete solution models that your company can choose from:
SOLUTION 1: KEEP CURRENT ARRANGEMENT – WITH PAYMENT OF REMAINING BALANCE
In short: You continue with the familiar model – the employee earns 5 days of holiday leave, which are taken with pay. However, you must be aware that days not taken must be compensated automatically – not only upon request.
Reference: §12, subsection 13, letters a-e
Advantages:
- No changes in practice for the employee – holiday leave with pay is retained
- Simple solution with few adjustments to the payroll system:
- Automatic payment of remaining balance for holiday leave based on hourly rate
- Administrative level is reduced, as in future no request regarding payment
Disadvantages:
- The company must pay attention to correct provisions and payment
SOLUTION 2: NEW MODEL – HOLIDAY LEAVE WITHOUT PAY AND EXTRA SAVINGS FOR A VOLUNTARY OPTION SCHEME
Reference: §12, subsection 13, letter f and §12, subsection 2, letter a
In short: Holiday leave is taken without pay, but the employee receives an additional 2.5% of the holiday entitlement salary deposited in the voluntary salary account. The account can be used to cover the loss of salary, but there is no obligation to do so. The employee chooses how large the payment should be, but never greater than what is in the employee's voluntary salary account can account can be used to cover the loss of salary, but there is no obligation to do so. The employee chooses how large the payment should be, but never greater than what is in the employee's voluntary salary account
Advantages:
The holiday entitlement salary will be lower when deducted from salary – thus lower expenses for voluntary salary, holiday allowance and holiday upon resignation
Disadvantages:
More complex requirements for the payroll system and possibly time registration system:
- Setting up absence type for holiday leave without pay in hours
- Adapting existing voluntary savings (+2.5%)
- Wage types for either manual or automatic payment from the voluntary account
- Increased administrative burden, especially by:
- Manual processing of requests for payment of an optional amount from the voluntary salary account
- Handling of any negative balances on the voluntary account, as the voluntary balance may not become negative
- IF YOU HAVE QUESTIONS OR NEED HELP WITH SETUP?
CONTACT US AT mailto:KONTAKT@DAILYBIZZ.DKIF WE NEED TYO HELP YOU
DAILYBIZZ – YOUR INDEPENDENT ADVISOR
Sources:
Industriens Funktionæroverenskomst 2025 – 2028
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