Understand · Official documents
Blue-collar holiday pay statement 2026: every line explained
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
A blue-collar worker’s holiday pay is 15.38% of their gross wages for the previous year raised to 108%. With €36,000 of gross wages, it comes to €5,979.74 gross and about €4,280.02 net in 2026, after a deduction of 13.07% on the double holiday pay, a 1% solidarity deduction and 23.22% withholding tax (bedrijfsvoorheffing / précompte professionnel).
Holiday pay is paid by the ONVA/RJV (Office national des vacances annuelles / Rijksdienst voor Jaarlijkse Vakantie, the national annual holiday office) or by a holiday fund, not by the employer. Copy in your statement: Indexo redoes every line.
The lines of the statement
| No. | Line | Explanation |
|---|---|---|
| (1) | Gross wages for the reference year | The gross pay declared by your employer for the previous year. |
| (2) | Wages raised to 108% | Blue-collar workers’ gross pay is increased by 8% for calculating holiday pay and contributions. |
| (3) | Notional wage | Equivalent absence days (illness, temporary unemployment…) add a notional wage, at 100% of the average daily wage. |
| (4) | Basic pay | (2) + (3): the basis for the whole calculation. |
| (5) | Gross holiday pay | 15.38% of (4): 8% single holiday pay and 7.38% double holiday pay. |
| (5a) | Double holiday pay | 7.38% of (4), included in gross holiday pay. |
| (6) | Deduction on double holiday pay | 13.07% of 6.8% of (4), paid to the NSSO. |
| (7) | Solidarity deduction | 1% of gross holiday pay (5). |
| (8) | Taxable holiday pay | (5) minus (6) and (7). |
| (9) | Withholding tax | 17.16% of (8) up to €1,740 of taxable holiday pay, 23.22% above that (2026). |
| (10) | Net holiday pay | (8) minus (9): about 12% of basic pay. |
How much holiday pay in 2026? Examples
| Gross wages for the previous year | Gross holiday pay | Taxable holiday pay | Withholding tax | Net holiday pay |
|---|---|---|---|---|
| €20,000 | €3,322.08 | €3,096.89 | 23.22% | €2,377.79 |
| €30,000 | €4,983.12 | €4,645.33 | 23.22% | €3,566.68 |
| €36,000 | €5,979.74 | €5,574.40 | 23.22% | €4,280.02 |
| €45,000 | €7,474.68 | €6,968.00 | 23.22% | €5,350.03 |
Withholding tax on holiday pay is a flat rate. In your tax, holiday pay is added to your other income: depending on your bracket, the final tax may be higher. This is a common reason why blue-collar workers have tax to pay: see Tax refund or tax to pay.
Check your holiday pay statement
Enter your gross wages for the previous year and, if you have it, the amount on your statement. Nothing is sent.
The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).
Frequently asked questions
Why is blue-collar holiday pay calculated on 108% of pay?
Blue-collar workers’ gross pay is raised to 108% for calculating contributions and holiday pay: that is the ONVA/RJV rule. Gross holiday pay is then 15.38% of that amount: 8% single holiday pay and 7.38% double holiday pay.
Do my sick days count?
Yes, when they count as equivalent days: a notional wage is then added, at 100% of the average daily wage. Check your days in your ONVA/RJV holiday account.
Why is the net about 12% of my wages?
From gross holiday pay of 15.38%, the deduction on double holiday pay, the 1% solidarity deduction and withholding tax of 17.16% or 23.22% are taken off. About 12% of basic pay remains, as the ONVA/RJV indicates.
What next?
- Bonuses and holiday payHoliday pay, year-end bonus: how much net?
- Tax refund or tax to pay?The effect of holiday pay on your tax.
- Check my payslipYour monthly pay, line by line.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Calcul du pécule de vacances des ouvriers (2026 amounts), ONVA/RJV.
- Calcul du pécule de vacances des ouvriers, ONVA/RJV.
- Pécule de vacances : base de la cotisation sur le double pécule, NSSO.