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4. avgusta, 2021

SERBIA: Annual Leave

Acquisition of the right to annual leave

According to Article 68 of the Labor Law, the employee acquires the right to annual leave after a month of uninterrupted work with the employer, from the moment when the employment relationship is established.

Length of annual leave

The employee has the right to use the annual leave for at least 20 working days in each calendar year. This is defined in Article 69 of the Labor Law. The employer determines the criteria for increasing the number of days of annual leave.

Proportional part of the annual leave

The employee is entitled to a proportionate part of the annual leave in the year in which the employment was established and in the year in which the employment was terminated. In that case, he cannot use the entire annual leave, but for each completed month of work, he is entitled to 1/12 of the total annual leave planned for that year.

Use of annual leave in parts

According to Article 73 of the Labor Law, employees have the right to use annual leave once or in parts. If you use it in parts, the first part must be used for two continuous working weeks. The remaining part of the annual leave must be used by June 30 next year. If you do not use it by that date, you lose the right to use it. Also, the first part of the annual leave will be used in the current year. Otherwise, he loses the right to use the vacation, unless the first part of the vacation starts at the end of the current year and in that case he can use the vacation from one part, in its entirety.

USE OF ANNUAL LEAVE FOR:

  • Temporary employees

Persons who are employed for a certain period of time acquire the right to annual leave after a month of uninterrupted employment and they can use a proportional part of the annual leave. If they do not use the annual leave, upon the termination of employment they are entitled to compensation under the same conditions as those who are employed under a contract of indefinite duration.

  • Persons employed part-time

Persons who work part-time according to the Labor Law have the same rights to use annual leave as persons who work full-time.

Vacation recourse

The employer determines the criteria for the payment of recourses according to the employee’s employment contract and its general acts. This is not defined by the Labor Law but is left to the employer to determine.

Salary compensation during annual leave

The salary compensation for the use of annual leave to which the employee is entitled is calculated in the amount of the average salary in the previous 12 months, before the month in which the employee started using the annual leave, in accordance with the employment contract and general acts of the employer. The calculation of compensation includes all income earned by the employee for effective working hours, which consists of salary (paid salary, salary increase, as well as other income (hot meal, holiday pay, field supplement…).

The right to annual leave in the case

  • Termination of employment

In case of termination of employment without the employee taking advantage of the annual leave, he is entitled to compensation. Then, in proportion to the number of days of unused annual leave, a cash benefit is paid in the amount of the average salary of the employee for the previous 12 months. This payment is made no later than 30 days from the date of termination of employment.

  • Tax treatment of compensation for unused vacation

The amount of compensation for unused annual leave is calculated in the same way as the compensation for the use of annual leave. That is the average of the previous 12 months. Compensation for unused annual leave is treated as part of the salary in the month when the employee stopped working. Gross earnings are included in the basis for calculating damages. The net compensation is obtained when taxes and contributions are deducted from the determined compensation at the expense of the employee.