As the summer holidays approach, millions of employees in France will receive a salary bonus thanks to a system called “holiday bonus”. But who will be able to receive this bonus and under what conditions is it awarded?
While many French people look forward to the summer holidays, they are regularly accompanied by additional costs for accommodation, shopping or even transport, before the expenses which will occur for the following school year, such as school supplies. A reality all the more accentuated by the inflation affecting the country. In these conditions, a financial boost is often more than welcome. This is why many companies have implemented a vacation bonus system.
Collective agreement, company agreement, or usage
The vacation bonus is, as its name suggests, a bonus paid by the employer to its employees when they go on summer vacation. It is not provided for by the Labor Code, but can be provided for by a company agreement, a collective agreement, a unilateral decision by the employer, custom or even through the employment contract. The amount of the vacation bonus is generally fixed and paid in one go. It constitutes a salary supplement which is included in the basis of Social Security contributions. It is therefore subject to income tax.
The method of calculating the vacation bonus must be stipulated by the provision which provides for it (company agreement, collective agreement, employment contract, etc.). The amount can be calculated based on the employee’s monthly salary, or the number of dependent children. For example, in the Syntec agreement, which brings together many professions in France, the amount paid to employees is equivalent to 10% of the total amount of paid vacation compensation in the company. In construction, the calculation is more complex: the bonus corresponds to 30% of the compensation paid for 24 days of paid leave.
Please note, it is important not to confuse the vacation bonus with paid vacation compensation. These are intended to compensate for the loss of salary suffered by the employee when he takes paid leave, so that he receives his usual salary. The vacation bonus, for its part, can be paid in addition to the paid vacation compensation. It also differs from holiday vouchers awarded by certain companies, which are payment vouchers used to finance holiday-related expenses.
No legal obligation except exceptions
Please note that the employer has no legal obligation to pay you a vacation bonus. Therefore, if no measure is planned collectively or individually, you cannot force your employer to pay you a vacation bonus. On the other hand, when this bonus is provided for by a collective agreement, a company agreement or your employment contract, your employer has the obligation to pay you this bonus according to the calculation and payment methods provided for by them.
If the vacation bonus constitutes a use, your employer also has the obligation to pay it to you as long as this use has not been the subject of a denunciation. As a reminder, a vacation bonus constitutes a use as long as it meets certain criteria. It must be general, that is to say benefit all employees or at least one category of staff without distinction; constant, therefore paid for several consecutive years; and fixed: it is determined and paid according to precise rules (constant calculation method and fixed in advance according to objective criteria).
All employees of the company can benefit from it. However, certain conditions may be provided for, such as a seniority condition for example. In the absence of payment, you are entitled to demand payment of such a bonus, in the same way as the salary. You have three years to act. If your employer does not pay you your holiday bonus, you have the possibility of referring the matter to the Industrial Tribunal to claim payment.
