The remuneration to be paid to the employee during the annual leave must also include allowances linked to the performance of specific tasks; otherwise, employees would be induced to give up their rest period. The case examined by the Supreme Court arose from the judicial appeal filed by some workers who asked the Court to ascertain their right to have the incentive compensation provided for by collective agreements for their professional profile included in their leave pay. The Court of Appeal upheld the workers' request, given the close connection between the incentives and the specific status of the applicants, holding that these amounts were similar to supplements linked to the professional qualifications held by the applicants. The Company, therefore, appealed to the Supreme Court, which, confirming the lower court's judgment, noted that the notion of remuneration during the leave is influenced by the interpretation given by the Court of Justice of the European Union. In particular, according to Directive 2003/88/EC, the remuneration due for the leave must be equal to the ordinary remuneration. In fact, according to the European legislator, reducing remuneration paid during holidays is likely to dissuade the workers from taking them. It is, therefore, incompatible with European law's objectives, which aim to ensure that workers benefit from adequate rest and the effective protection of their health and safety. Therefore, any incentive that may induce employees to forego their leaves is incompatible with the objectives of the European legislation. It follows, in the opinion of the Supreme Court, that remuneration during leaves, and thus also the allowance due for unused holidays, must include any monetary amount related to the performance of duties and associated with the employee's personal and professional status.
