Transfer of statutory holiday entitlement is prohibited
The law states that holiday must be taken within 12 months after the end of the actual holiday year. Statutory holiday days not taken cannot be carried over to the next year.
Exception in case of force majeure
Since 2024, there is one statutory exception to the rule that statutory holiday must be taken on time. This applies only if the employee cannot take their statutory holiday before the end of the year due to specific reasons.
Note: this is interpreted very strictly. A busy year-end period is not a valid reason and cannot be accepted as an excuse.
Here you can find more information about this exception rule and the consequences regarding payment of holiday pay and the mandatory taking within 24 months.
What about additional statutory holiday and RWH days?
The obligation to take holiday on time applies only to statutory holiday. For full-time employees, this usually means 20 statutory holiday days.
Some employees are entitled to extra statutory holiday days (for example, seniority leave) based on a collective labour agreement, labour regulation or their labour contract. The rules for taking these days are set out there.
It is therefore possible to carry over these days (partly) to the next year by mutual agreement. The obligation to take these extra holiday days by the end of the holiday year does not apply.
The situation is different for reduction of working hours (RWH) days. To meet the average weekly working hours over a reference period of up to one year, it is legally required to take these recuperation days by the end of the calendar year.
Youth holiday, senior holiday and European holiday
These special holiday schemes give holiday days in the year of starting employment to employees who have no or incomplete entitlement to statutory holiday. Taking these days is optional.
Each scheme has specific conditions. You can find them here:
If your employee does not take these days before the end of the year, they simply expire. As an employer, you do not have to pay any additional costs for this.
What if statutory holiday days are not taken?
Annual holiday is a right for employees, which means they cannot waive it.
An employee must take their holiday days by 31 December of the holiday year at the latest. If not, you as an employer may face a criminal or an administrative fine.
Employers who do not allow statutory holiday within the set period face a level 2 sanction, which is:
- A criminal fine ranging from 500 to 5,000 euros
- Or an administrative fine ranging from 250 to 2,500 euros
This fine is multiplied by the number of employees affected.
How to avoid disputes at the end of the year?
To prevent employees from "forgetting" to take statutory holiday days, set up a holiday planning system. This requires employees to take their holiday on time. The earlier in the year you implement this system, the more effective it will be.
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