Section 4: Holiday pay

I.-The annual leave provided for in article L. 3141-3 gives entitlement to an allowance equal to one tenth of the total gross remuneration received by the employee during the reference period. To determine the total gross remuneration, account is taken of : 1° Holiday pay for the previous year ; 2° Allowances relating to the compulsory time off provided for in articles L. 3121-30, L. 3121-33 and L. 3121-38 ;…

In determining the holiday pay, account shall be taken of the fringe benefits and benefits in kind which the employee would not continue to enjoy during his leave. The value of these benefits may not be less than that set by the administrative authority.

In occupations where, under the terms of the employment contract, the remuneration of employees is made up wholly or partly of tips, the remuneration to be taken into account in determining holiday pay is assessed in accordance with the rules applicable to social security. Holiday pay may not be deducted from the total amount of tips or the percentage received for the service.

The provisions of this section do not affect any contractual stipulations or practices which provide for higher holiday pay.

Where the employment contract is terminated before the employee has been able to benefit from all of the leave to which he was entitled, he shall receive, for the fraction of leave that he did not benefit from, an indemnity in lieu of leave determined in accordance with Articles L. 3141-24 to L. 3141-27. The indemnity is payable whether the employee or the employer is responsible for the termination. This…

If, when his employment contract is terminated, an employee, as a result of the order in which leave is to be taken, has taken leave giving rise to holiday pay in an amount greater than that to which he was entitled at the time of termination, he shall reimburse the employer for the overpayment. Reimbursement is not due if the employee’s termination of the employment contract is due to gross…

Articles L. 3141-28 and L. 3141-29 do not apply when the employer is required to join a holiday fund in application of article L. 3141-32.

When an establishment closes for a number of days in excess of the statutory annual holiday entitlement, the employer shall pay employees, for each working day of closure in excess of the statutory annual holiday entitlement, an allowance which may not be less than the daily holiday allowance. This daily allowance is not the same as the holiday allowance.