Why must you take action now?
Since the holiday year 2024, certain statutory holiday days that could not be taken may be carried over for a maximum period of 24 months. The first affected days are therefore those that should normally have been taken in 2024. They must be taken no later than 31 December 2026.
By "carried over days from 2024" we mean the holiday days that had to be taken during the holiday year 2024, not the days accrued during that same year. Those days were generally accrued based on the labour activities performed in 2023.
What is the general rule for carrying over holiday days?
The principle remains unchanged: your workers must take their statutory holiday days before 31 December of the holiday year. In principle, they cannot carry over their days to the following year, waive them, or take the holiday days of the following year in advance.
As an employer, you must give your workers the opportunity to take all their statutory holiday days on time. If you fail to comply with this obligation, you risk administrative or criminal sanctions.
In which cases is a carry-over possible?
The exceptional carry-over applies only when your worker cannot take his or her holiday days before the end of the year due to certain suspensions of the labour contract. The regulations cover, among others, the following situations:
- An industrial accident or an occupational disease giving rise to compensation
- An accident or illness of common law
- Maternity leave or converted birth leave
- Prophylactic leave
- Birth leave as referred to in the legislation concerning labour contracts
- Adoption leave
- Foster care leave
- Foster parent leave
The days concerned must be taken within 24 months following the end of the holiday year for which they are still due.
The carry-over does not apply automatically to all remaining days. The FPS Employment interprets this rule strictly: only the days that the worker could not reasonably take before 31 December may be carried over. If your worker resumes work early enough to still take part of the holiday days, he or she must take those days during the relevant holiday year.
Read more: "Can statutory holiday be carried over to the next year?"
How is holiday pay treated?
The carry-over of holiday days does not automatically mean that the payment of holiday pay is postponed.
For a white-collar worker, the holiday pay relating to the carried over days must be paid no later than 31 December of the holiday year in which these days should normally have been taken.
For a manual worker, holiday pay is in principle already paid by the holiday fund or the National Office for Annual Holidays together with the holiday pay of the relevant year.
When your worker takes the carried over days in 2026, these days do not give rise to a second payment of holiday pay for the same days.
In case of termination of employment of a white-collar worker during the carry-over period, the holiday certificate must mention, among other things, the number of carried over days.
Which days are not covered by this regulation?
This regulation concerns the statutory holiday days.
Extralegal holiday days, such as seniority days, follow the rules laid down in the collective labour agreement, the labour regulation or the labour contract. You must therefore check separately which rules apply to these days.
What does Securex do for you?
We can also accompany you in analysing your balances, distinguishing between statutory and extralegal holiday days and checking the measures that must be taken for your involved workers.
If you want to inform your staff, use clear communication mentioning the days concerned, their final date for taking and the planning arrangements.
For more information or additional questions, you can contact your Legal Advisor by e-mail at myHR@securex.be.
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