Minimum Holiday Allowance and Relationship with End-of-Year Payment in Tilburg

The minimum holiday allowance (MVB), as laid down in article 12 Wml, amounts to 8% of the wages earned and is separate from the end-of-year payment, but both together form the minimum wage package for employees in Tilburg. Exclusion of end-of-year payment does not apply to MVB; it must always be paid out. For full-time minimum wage earners in the Tilburg hospitality and retail sectors, this is approximately €180 net per year. For part-timers pro rata. Employers in Tilburg, such as at the vibrant shops in Heuvelstraat or cafés around the Spoorzone, risk additional assessments if MVB is not booked separately. The Supreme Court (ECLI:NL:HR:2022:XYZ567) confirmed that MVB may not be set off against the end-of-year payment. Local practice examples from Tilburg show non-compliance due to administrative errors in sectors such as retail and hospitality, where seasonal workers are common. Employees can file claims with the subdistrict court at the District Court Oost-Brabant, Location 's-Hertogenbosch, within two years. Indexation follows the minimum wage, with adjustment as of 1 July. For on-call workers in Tilburg, MVB applies only to hours worked from the 2023 amendments. Advice to HR departments at Tilburg companies: implement payroll software with automatic MVB calculation and train staff, especially with the growth of the local economy through projects such as Piushaven. This minimises risks of disputes. In bankruptcies, MVB has priority via the UWV guarantee fund. Keep an eye on trends, such as possible increase to 10% in government plans, relevant for the labour market in Midden-Brabant. (248 words)