{"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<p><strong>What do I need to know about GNI and holiday pay?<\/strong><\/p>\n\n<p>As we approach the peak of the annual leave period, here&#8217;s a reminder of how holiday pay is calculated so that both employees and employers don&#8217;t have any questions about the amounts transferred.<\/p>\n\n<p><strong>What is holiday pay and how is it calculated?<\/strong><\/p>\n\n<p>During annual leave, the average salary (AWW) is retained<\/p>\n\n<p>\u27a1\ufe0f Calculation period &#8211; the last 3 months before the start of the holiday.<\/p>\n\n<p>For example: if the holiday starts in June, the calculation is based on March-May.<\/p>\n\n<p><strong>Who is being pushed into the VMU?<\/strong><\/p>\n\n<p>\u2705 Legible:<\/p>\n\n<p>basic salary,<\/p>\n\n<p>bonuses for overtime, night or public holiday work,<\/p>\n\n<p>bonuses and performance incentives,<\/p>\n\n<p>fringe benefits under the employment contract.<\/p>\n\n<p>\u274c Illegible:<\/p>\n\n<p>previous holiday entitlements,<\/p>\n\n<p>sickness benefits,<\/p>\n\n<p>daily subsistence allowance,<\/p>\n\n<p>payment for downtime,<\/p>\n\n<p>celebratory prizes, etc.<\/p>\n\n<p><strong>What is important for employers to know?<\/strong><\/p>\n\n<p>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<p>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<p>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<p>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<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"109755\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI-724x1024.png\" alt=\"\" class=\"wp-image-109755\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/VDI.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/figure>\n\n<p><\/p>\n","protected":false},"featured_media":109759,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112562","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to calculate holiday pay correctly? - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/how-to-calculate-holiday-pay-correctly\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to calculate holiday pay correctly? - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"What do I need to know about GNI and holiday pay? 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