Carrying Over Vacation Days

Since 2024, it is now possible to carry over certain unused statutory vacation days to the following year, but only in specific situations. Previously, any unused vacation days had to be paid out before the end of the year. Under the new rule, in cases of force majeure (such as work accidents, illness, maternity leave, etc.), an employee can carry over unused vacation days for up to 24 months after the end of the vacation year (Law of July 17, 2023).

Strict Conditions for Carryover

The carryover is subject to strict conditions: it only applies if the employee is completely unable to take their vacation before December 31 of the vacation year. For example, if an employee schedules leave at the end of December 2024 but falls ill, they will be able to carry over the unused days until 2026. However, if the employee returns to work in December and still has time to use their vacation, they will be required to take it before year-end, with no possibility of carryover.

Vacation Pay and Compensation

Although vacation days can be carried over, the vacation pay itself must be paid within the vacation year, no later than December. As a result, when the employee takes the carried-over vacation days, these will be considered unpaid leave.

A major change in 2024 is the ability to combine vacation pay with incapacity benefits. Previously, health insurance funds did not pay benefits for days covered by vacation pay. Now, in cases of work incapacity, employees can receive both their vacation pay and their health insurance benefits.

Key Takeaways

Carryover is only possible when the employee is truly unable to take their vacation.

Unused vacation days can be carried over for up to 24 months, but vacation pay must be paid in December of the vacation year.

Employees on sick leave or incapacity leave can now receive both vacation pay and incapacity benefits at the same time.