The Law number 13/2013, of January 28, establishes a temporary scheme for the payment of Christmas and vacation allowances for the year 2013.

Under the new regime, the fractional payment of the allowances shall be made as follows:

» Christmas allowance:

• a) 50% until December 15, 2013;
• b) The remaining 50% on a monthly basis during the year 2013.

» Vacancy allowance:

• a) 50% before the vacancy period;
• b) The remaining 50% on a monthly basis during the year 2013.

By virtue of the implementation of the temporary scheme, the remuneration of the employee should not be decreased. 

Within five days after the entry into force of the Law, the employees may oppose to the application of the temporary regime.

However, the new regime will not apply when the employer and the employee have agreed earlier on the payment of the allowances through twelfths.

In the case of fixed-term and temporary employment contracts, the application of the law or the application of a similar regime is subject to mutual agreement in writing.

The payment of the allowances through twelfths is subject to autonomous taxation. For this purpose, the allowance payments should not be added to the monthly remuneration for calculating withholding tax.

The Law enters into force on 29 January 2013.