Report on the payment of unclaimed holiday pay to pre-retirement benefit recipients


Report no. 18/2007

This report is about the amendment of the Holiday Act implemented by the Ministry of Employment in 2004, and the consequences of the act for pre-retirement benefit recipients in relation to payment of unclaimed holiday pay. Rigsrevisionen's study, which provides the basis for the report, was launched after the Public Accounts Committee had requested a memorandum on the issue in December 2007.

The amendment of the Holiday Act meant, for instance that contrary to earlier practice, unclaimed holiday pay earned during an employment relationship which had ended by the end of the holiday year, at the latest, could be paid to the employee on request. The amendment of the act made it possible for pre-retirement benefit recipients to receive benefits from two sources as per 1st of January 2004, i.e. they were entitled to receive their unclaimed holiday pay along with their pre-retirement benefit without a set-off being effected against either the holiday pay or the pre-retirement benefit.

On the basis of four concrete questions put forward by the Public Accounts Committee, Rigsrevisionen has studied the development of the case from the start of the law-prepatory work in 2002 to the conclusion of the case in 2008.

Read the 1st chapter of the report (PDF)