We have been contacted by some members that have closed their business with queries relating to public holiday entitlements for their employees. With a public holiday coming up on Monday here is an update on public holiday entitlements for employees.
Employees who are laid off are entitled to public holiday payment for 13 weeks after they have ceased working. This will impact Easter, May and June public holidays.
Is it still necessary to have worked 40 hours in previous five weeks (to be entitles to public holiday payment)? If so, does this refer to the last five weeks before layoff?
Calculations are based on the five weeks immediately preceding layoff.
If entitled to a benefit how can this be paid when employee is claiming social welfare (i.e COVID Emergency payment) as you are not allowed to process any payroll for them or they will be cut off from benefit. Is it carried forward until they return to work?
Public holiday entitlements will be paid on either resumption of employment OR as part of final payment if made redundant
What about employees not working but retained on payroll with the Revenue Wage Subsidy Scheme with or without top-up. Is the 40 hour requirement still applicable?
Although employees are not working they are still employed and as such are arguably entitled to benefit for Public Holiday. For full time employees who are on the wage subsidy and receiving full top up, if they were due to work the public holiday Monday, they aren’t required to work and they still get their normal pay.
Obviously, there are part time/casual staff who are not rostered for public holidays and hence the 1/5 of their normal working week calculation would apply.