Untaken leave from 2025: by when do you have to take it and when do you get it paid?

When leave is carried over to the following year

The basic rule is simple: the employer should determine the use of leave so that the employee takes it in the calendar year in which he or she is entitled to it. However, this does not apply without exception. If obstacles on the part of the employee or urgent operational reasons prevent the use of the leave, the leave may be carried over to the following year.

This is typically the case when the employee is on sick leave, maternity or parental leave, or when the employer is objectively unable to allow the leave to be taken for operational reasons. In this case, unused leave from 2025 will be carried over to 2026.

In addition, the law allows for one more special situation: upon written request of the employee, part of the leave exceeding 4 weeks may be carried over, and in the case of teaching staff and academic staff of universities, part exceeding 6 weeks. However, this is no longer an automatic transfer, but a transfer at the request of the employee.

Who determines the drawdown date in 2026

The employer primarily decides when leave is taken. In doing so, it must take into account not only operational needs but also the legitimate interests of the employee and give the employee at least 14 days’ notice, unless a shorter period is agreed.

However, there is an important rule for leave carried over from 2025: if the employer does not fix the date by 30 June 2026 at the latest, the right to fix the date passes to the employee. The employer must give the employee at least 14 days’ written notice, unless they agree otherwise. This does not mean that the leave must be taken by 30 June, but that a date must be set by that date.

In practice, it is also important that, unless the employer specifies otherwise, leave from the previous year is taken first and then leave from the current year. This is also logical from the point of view of preventing disputes, so that the older entitlement does not remain unresolved.

What if the employee could not take the leave even in 2026

The law also provides for the possibility that sometimes the carried over leave cannot be taken even by the end of the following year. Typically when an employee is on long-term sick leave or is taking maternity or parental leave. In this case, the leave is not forfeited and the employer is obliged to determine the use of the leave only after the end of these work-related obstacles.

This is often the case, for example, with employees who are following on from parental leave to another maternity leave or are absent from work for a long period of time for health reasons. In such situations, leave is not “overridden” indefinitely at will, but the law expressly protects the employee from losing it just because he or she objectively could not take it.

When an employer can be fined

The employer must not use the transfer of leave as a normal tool for organising work without a legal reason. If it does not allow employees to take leave for a long period of time, transfers leave across the board without meeting the conditions, or violates the rules for determining the start of leave, it may be guilty of a leave offence. A fine of up to CZK 200,000 may be imposed.

In other words, it is not true that an employer can simply say “don’t take holiday this year, leave it for next year”. Such a practice must have a legal basis, otherwise it is risky.

When can untaken leave be reimbursed

This is where most mistakes are made in practice. Untaken leave cannot normally be compensated in lieu of leave during the employment relationship. The Labour Code is based on the idea that leave is for rest, not as a form of “bonus pay”. Compensation for untaken leave is therefore due only on termination of the employment relationship.

Therefore, if the employment relationship ends and the employee still has untaken leave from 2025 or 2026, the employer must reimburse the employee at the rate of average earnings. The exception is additional leave, which cannot be reimbursed and must be taken first.

What is the situation with FTE and LTTE

As of 2024, employees working under a performance and employment agreement are also entitled to holiday pay, provided the legal conditions are met. The Ministry of Labour and Social Affairs explicitly states that if the leave of contractual workers is not taken in a given calendar year and the employment relationship continues, it automatically carries over to the following year.

As with the employment relationship, it is not the case that leave during the duration of the agreement can simply be cashed in instead of being taken. Reimbursement is only possible at the end of the specific agreement. And if an employee has more than one relationship with the same employer at the same time, for example an employment contract and a FTC in addition, the leave is assessed separately for each of them.

The most important thing for the employee to know is that the 2025 leave does not expire on its own just because it was not taken by New Year’s Eve. But at the same time, it is not a good idea to let the situation run unchecked. Once the end of June 2026 is approaching and the employer still hasn’t set a date for the carry-over holiday, it’s time to address the matter proactively.

On the other hand, it is crucial for the employer to keep a proper record of the reasons for the transfer and to ensure that the leave is not unreasonably postponed. Failure to do so may not only lead to a dispute with the employee, but also to a problem during an inspection by the Labour Inspectorate.

Summary

Untaken leave from 2025 is carried over to 2026 when it could not be taken due to obstacles on the employee’s side or urgent operational reasons on the employer’s side. A portion in excess of the basic rate may be carried over if the employee requests it in writing. The employer shall first determine the date of drawdown, but if he fails to do so by 30 June 2026, the employee may determine the date himself, subject to the statutory conditions. Reimbursement of untaken leave is normally only possible on termination of employment or agreement.