There are different deadlines for reporting and payment for, respectively, dismissed or resigned salaried employees and hourly-paid employees. The reports must be submitted via eIndkomst.
Salaried employees that are dismissed or have resigned
Payments in lieu of untaken days of holiday for dismissed or resigned salaried employees must be reported and transferred by no later than the final day of the month where the employment ceases.
Example
An employee is dismissed/resigns on 31 March 2021. The reporting and payment deadline is 31 March 2021.
Hourly paid employees
You report and transfer payments in lieu of untaken days of holiday for hourly-paid employees based on the final date of the salary period:
If the salary period ends on the 15th of a month at the latest, the reporting and payment must take place on the last day of the same month.
If the salary period ends after the 16th of a month, the reporting and payment must take place by no later than the 15th of the following month.