Cormac Devlin (Dún Laoghaire, Fianna Fail)
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799. To ask the Minister for Employment Affairs and Social Protection if employees in receipt of the temporary wage subsidy scheme continue to accrue holiday entitlements; and if she will make a statement on the matter. [13682/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The Organisation of Working Time Act 1997 sets out the key parameters around the taking of annual leave and payment of same. Section 19 of the Act provides that an employee shall be entitled to paid annual leave equal to:

(a) 4 working weeks in a leave year in which he or she works at least 1,365 hours (unless it is a leave year in which he or she changes employment),

(b) One third of a working week for each month in the leave year in which he or she works at least 177 hours, or

(c) 8 per cent of the hours he or she works in a leave year (but subject to a maximum of 4 weeks).

Under the terms of the Act, if an employee is in receipt of the Temporary Wage Subsidy Scheme (which is administered by the Revenue Commissioners), they accrue annual leave only in respect of the hours which they actually work.  

The terms and conditions of individual employment contracts may provide additional specifics within those parameters such as stipulations in relation to the entitlement to extra days' leave above what is statutorily required by the Act.

An employee may present a complaint to the WRC if it appears that the employer has failed to provide the correct holiday entitlements to which the employee is entitled under the Act.

I trust this clarifies matters for the Deputy.