Employers with fewer than 50 employees as of 1 January may establish a company social benefit fund or may pay a vacation benefit.

If the aforementioned employers do not want to either establish the fund or pay the vacation benefit, and at the same time are not covered by a collective bargaining agreement and are not required to issue remuneration bylaws, they must provide employees with information that they are not establishing the fund and not paying the vacation benefit. The deadline for submitting this information is 31 January 2023. 

Find more in the PRO HR January 2023.