Replies highlighted difficulties with one aspect of the law relating to paid annual leave – the rulings in Schultz-Hoff and Stringer [37], which held that a worker who is absent from work for reasons (such as illness) outside his control is still entitled to paid annual leave in respect of that period.

The core problem seems to arise from a lack of clarity on whether a worker on long-term sick leave could accumulate paid annual leave entitlements over successive years.

The annual leave with pay entitlement shall be calculated on the basis of a minimum of 2,5 calendar days per month of employment and pro rata for incomplete months. The minimum period of paid annual leave may not be replaced by an allowance in lieu, except where the employment relationship is terminated’.

23. Notes that participation in holiday pay funds under general collective agreements constitutes additional protection for posted workers in some Member States and that direct payment to workers is proportionate in accordance with the Court of Justice's judgment in Finalarte: in other words, posting undertakings may be required to pay contributions into holiday pay funds, which must also be opened to posted workers; considers it necessary, in order to guarantee equal treatment between host country undertakings and posting undertakings, that all undertakings should be under an equal obligation to pay contributions into holiday pay funds ...[+++] in Member States where this applies;

23. Notes that participation in holiday pay funds under general collective agreements constitutes additional protection for posted workers in some Member States and that direct payment to workers is proportionate in accordance with the Court of Justice's judgment in Finalarte : in other words, posting undertakings may be required to pay contributions into holiday pay funds, which must also be opened to posted workers so that they, too, benefit therefrom; considers it necessary for posted workers to be given comprehensive information about the rules of such holiday pay funds;

23. Notes that participation in holiday pay funds under general collective agreements constitutes additional protection for posted workers in some Member States and that direct payment to workers is proportionate in accordance with the Court of Justice's judgment in Finalarte : in other words, posting undertakings may be required to pay contributions into holiday pay funds, which must also be opened to posted workers so that they, too, benefit therefrom; considers it necessary for posted workers to be given comprehensive information about the rules of such holiday pay funds;