Submission

Calculation of claims
A qualifying week is defined as a calendar week in which five working days include employment periods pursuant to § 5 BUAG. This requirement is also considered to have been met if the normal period of work was completed on more or fewer than five working days.

Employment periods that do not cover a full calendar week (due to start or end of the employment relationship or omission of individual working days on which the employer has no obligation to pay) are grouped together with other such employment periods, and the resulting qualifying weeks are taken into account.

See here for detailed information on the calculation of claims.
 

Payment of contributions
The employer pays a supplement to BUAK for each day on which an employee works.In certain cases, BUAK itself covers this supplement, e.g. during the employee’s holiday period. See here for other rules relating to the collection of supplements.
 

Additional payments
As compensation for the social security contributions and fees (additional payments) that arise in connection with the provision of leave days, the employee has a right to a standard amount of 30.1% of the leave compensation transferred.

If leave is not taken and the holiday remuneration is paid back by the employer, the additional payments must also be paid back

Submission
Submission of holidays is through the eBUAK portal application Holiday Submission Settlement [UE-Verrechnung].

Pay-out of holiday remuneration

Company with escrow account

If the company has set up an escrow account in accordance with § 8 (3) BUAG, then the gross payment is made into that account after receipt of the holiday remuneration submission.

Company with no escrow account

The gross-net calculation of the holiday remuneration is carried out by BUAK after receipt of the holiday remuneration submission. The net compensation is then transferred directly to the employee’s account. After settlement is complete, the employee receives a settlement list. For the companies (and the tax consultancy and/or accounting professions), the settlement list is stored in the electronic archive. The payroll office may obtain all information relevant to payroll accounting from this settlement list.

Foreign employment periods