Most part-time workers and people earning the minimum wage will get more holiday pay this year, according to calculations by salary processor ADP.

A part-timer earning around €1,000 a month will get some €221 more holiday pay this year, while a part-timer earning €2,250 will get an additional €132. But someone earning more than €2,500 a month will get €5 to €8 less because of shifts in the income tax bands, ADP said.

“It is all to do with income tax rates,” ADP spokeswoman Karin Stam told broadcaster NOS. “Every year they get moved around, as do tax discounts. And all these factors have their own rules and influence each other.”

Most workers receive their holiday money, which is usually the equivalent of 8% of their full-year salary, in May or June.

The Netherlands has three income tax rates – 35.75% up to €38,883, 37.56% up to €78,426 and 49.5% above that. Because holiday pay is a lump sum, it can push people into a higher tax band for the month, hence the drop in payments for some people.