Hvis lønmodtageren ikke opfylder betingelserne for at optjene ferie med løn, er lønmodtageren berettiget til feriegodtgørelse på 12,5 % af lønnen. Feriegodtgørelsen beregnes – ligesom ferietillægget – af den årlige indkomstskattepligtige løn samt af værdien af eventuelle personalegoder. Derudover skal arbejdsgiveren også beregne feriegodtgørelse af visse beløb, som ikke er indkomstskattepligtige for lønmodtageren, herunder lønmodtagerens […]
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