With the increase in the minimum wage, many are wondering if the Easter gift will be calculated using the new data or the previous wage.
Easter bonus 2026: Calculation based on 28 March pay rather than the new minimum thresholds
Under current legislation, and in particular a 1981 ministerial decision, the Easter bonus is calculated based on the salary the employee received 15 days before Easter.
Since this year Easter is on 12 April, the calculation is based on previous salary levels. This means that the increase in the minimum wage will not be reflected in the Easter bonus for those paid at the minimum wage.
So employees will see the difference in their next paychecks, but not in this year’s bonus, which will be paid based on the previous data.
Easter Gift 2026: When it is paid and how it is calculated
Payment of the Easter bonus is expected to be made by Good Wednesday, 8 April. In terms of the amount, the gift is roughly equivalent to half a salary for employees continuously employed from January 1 to April 30.
According to the current legislation, all employees employed in the private sector on an indefinite or fixed-term, full-time or part-time basis with any employer are entitled to an Easter gift.
In calculating the amount of the Easter gift, the method of remuneration of the employees is taken into account, i.e. whether they are paid on a daily wage or a salary. The period for which the gift is calculated starts from 1 January to 30 April each year. Therefore, if the employment relationship lasted for the entire period, the employee is entitled to receive half a monthly salary if paid by salary and 15 days’ pay if paid by daily wage.
Except in the case where the work was provided without interruption for the entire period from 1 January to 30 April, all days when the employee is legally absent from work (e.g. annual leave, maternity leave, study leave) are included in this period.
Especially with regard to the absence of employees due to sickness, the “three-day sickness period”, i.e. the period of absence during which no sickness benefit is paid, is included in the calculation of the Easter bonus, while the periods during which sickness benefit is paid by the insurance institution are deducted. Example: If an employee was absent from work due to sickness for 60 days and received sickness benefit from his/her insurance fund for 40 days, only the 40 days for which he/she received sickness benefit will be deducted from the period of employment, not the 60 days.
Easter bonus 2026: How it is calculated
The Easter bonus is calculated on the basis of the regular earnings actually paid on the 15th day before Easter, if they are equal to or greater than the statutory earnings. If the employment relationship has been terminated before the above date, the Easter bonus is calculated on the basis of the remuneration paid on the day the employment relationship was terminated.
Regular remuneration is considered to be the salary or daily wage and any other benefit (whether in cash or in kind) paid by the employer as contractual or legal consideration for the work performed regularly each month or repeated periodically at certain intervals during the year.
Regular remuneration includes, inter alia, remuneration for regular statutory overtime work, overtime, work on Sundays, holidays, night work, productivity bonuses, housing allowance, etc. when granted repeatedly at regular intervals, etc. The holiday allowance is also included in regular pay.
Therefore, the employee will receive the Easter Bonus plus the holiday factor which is 0.04166. Example: an employee with an Easter bonus of 900 euros, with the addition of the holiday factor, should receive 938 euros.
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