Which wage code do I use for pay on public holidays?

• Modified on: Fri, 9 Oct, 2026 at 1:33 PM

It depends on whether the employee works regular hours or overtime on the public holiday.

Regular pay on a public holiday
You can choose one of these 2 options:

• Use the standard wage code 10, Gross salary.
• Or keep it separate with wage code 25, Gross regular holiday pay 100%.

Overtime on a public holiday
Use wage code 310, Overtime holiday pay 100%.

Good to know: social insurance

• Wage code 25 counts toward social insurance premiums.
• Wage code 310 does not.

This applies in Aruba (SVb), Curaçao (SVB) and Sint Maarten (SZV).