{"id":112562,"date":"2026-04-15T19:22:27","date_gmt":"2026-04-15T19:22:27","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/how-to-calculate-holiday-pay-correctly\/"},"modified":"2026-04-15T19:22:32","modified_gmt":"2026-04-15T19:22:32","slug":"how-to-calculate-holiday-pay-correctly","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/how-to-calculate-holiday-pay-correctly\/","title":{"rendered":"How to calculate holiday pay correctly?"},"content":{"rendered":"\n

What do I need to know about GNI and holiday pay?<\/strong><\/p>\n\n

As we approach the peak of the annual leave period, here’s a reminder of how holiday pay is calculated so that both employees and employers don’t have any questions about the amounts transferred.<\/p>\n\n

What is holiday pay and how is it calculated?<\/strong><\/p>\n\n

During annual leave, the average salary (AWW) is retained<\/p>\n\n

\u27a1\ufe0f Calculation period – the last 3 months before the start of the holiday.<\/p>\n\n

For example: if the holiday starts in June, the calculation is based on March-May.<\/p>\n\n

Who is being pushed into the VMU?<\/strong><\/p>\n\n

\u2705 Legible:<\/p>\n\n

basic salary,<\/p>\n\n

bonuses for overtime, night or public holiday work,<\/p>\n\n

bonuses and performance incentives,<\/p>\n\n

fringe benefits under the employment contract.<\/p>\n\n

\u274c Illegible:<\/p>\n\n

previous holiday entitlements,<\/p>\n\n

sickness benefits,<\/p>\n\n

daily subsistence allowance,<\/p>\n\n

payment for downtime,<\/p>\n\n

celebratory prizes, etc.<\/p>\n\n

What is important for employers to know?<\/strong><\/p>\n\n

1. Calculation period is shorter if the employee has been absent from work: if the employee has been sick or on holiday for part of the period, only the days\/hours actually worked and their pay are included in the calculation of the GVA.<\/p>\n\n

2. If the whole period is absent, the theoretical calculation applies: the calculation is based on the salary and timetable stipulated in the employment contract.<\/p>\n\n

3. When the working time rate has changed: the GNI is calculated in proportion to the rate in force during the period for which the leave is granted.<\/p>\n\n

4. If the leave extends over several months: the GNI is calculated once, from the 3 months before the start of the leave. <\/p>\n\n

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