Many employees do not take all their holidays in a calendar year. What will happen to it in 2026? When can leave be transferred, who decides when to take it and in what cases will you get paid leave? We have prepared an overview of the most important rules under the Labour Code.
Under the Labour Code, leave must be taken in the calendar year in which it is earned. However, there are situations where it can be carried over to the following year. This is an exception designed to protect both the employee and the employer when objective obstacles arise.
The first group is obstacles on the part of the employee. Typically this is when the employee is on sick leave, quarantine, maternity or parental leave. In such cases, the leave cannot be taken and is therefore automatically carried over to the following year. The employee does not have to apply for the carry-over – the law provides that the leave will be retained.
The second option is operational reasons on the employer’s side. This refers to situations where taking leave would seriously disrupt the company’s operations. This could be, for example, a period of increased orders, the need to ensure continuous operation or a shortage of staff that cannot be replaced. Even in this case, the law allows the leave to be carried over to the following year.
In addition, at the employee’s request, a portion of leave that exceeds the statutory four weeks (six weeks for teachers and academics) may be carried over. In this case, however, the carry-over is not automatic – it must be approved in writing by the employer.
If the employer does not determine the use of the transferred leave by 30 June of the following calendar year, the employee may determine the date himself. He must inform the employer in writing at least 14 days in advance, unless a shorter period is agreed. The law therefore does not say that the leave must be taken by 30 June of the following year, but that it must be taken by that date before the end of the year.
We will provide you with an experienced lawyer for your business. Whether you need his help on a spur-of-the-moment basis, or even for a whole year, he will always be there for you. When you order, you only pay the price for the first month of service, and payment is made at monthly intervals thereafter.
The employer decides when an employee takes leave in the first place. The planning must take into account not only operational needs but also the employee’s legitimate interests – for example, his or her family situation or pre-announced plans. He must give at least 14 days’ notice unless both parties agree on a shorter period. An employee may request leave on a specific date, but the employer is not automatically obliged to grant this request if it would jeopardise the operation of the company.
As we have already mentioned – if the employer does not fix the holiday by 30 June of the following calendar year, the right to fix the date passes to the employee. The employer must give the employee at least 14 days’ notice in writing. In practice, this means that the employer cannot “block” the leave – if the employer fails to comply, the initiative passes to the employee. Even if the employer does not explicitly state this when determining the use of leave, leave from the previous calendar year is always taken first and only after it has been used up is leave from the current calendar year taken.
If the leave cannot be taken even before the end of the following calendar year because the employee has been declared temporarily unfit for work or because of maternity or parental leave, the employer shall be obliged to determine the period of leave to be taken after the end of those obstacles to work.
All-work holidays are particularly associated with factories and industrial production, which is very widespread in our country and therefore concerns many of us. Perhaps this type of holiday does not suit you. Unfortunately, you have no defence against it. You can find more information in our article.
The employer must determine the use of leave so that it is taken in the calendar year in which it is earned or no later than the end of the following year. If it transfers leave arbitrarily – for example, across the board, without legal reasons, or does not allow employees to take leave for a long period of time – it is in breach of the Labour Code.
Such conduct may be assessed as an administrative offence and the inspection authorities (in particular the State Labour Inspection Office) may impose a fine of up to CZK 200,000. The penalty depends on the extent of the misconduct and any repetition.
In addition to financial damage, employers may risk reputational consequences – circumventing the rules on taking leave is often perceived as employee abuse. If an employee suspects that his or her employer is not allowing him or her to take leave or is transferring leave in violation of the law, he or she can contact the regional labour inspectorate.
Leave is intended for rest, not as a financial bonus. Therefore, the Labour Code stipulates that it cannot be paid out normally , but only in the event of termination of employment.
In such a situation, the employer is obliged to pay the employee wage compensation equal to the average earnings for each day of untaken leave – both for the current year’s leave and for that carried over from the previous year.
During the employment relationship, the employer may not offer payment in lieu of leave, even if the employee agrees to it. The same principle applies to agreements (FTEs, FTEs) where a holiday entitlement has been agreed – here too, untaken leave can only be reimbursed at the end of the agreement.
Employees working under a contract of employment (CLA) or a contract of employment (CLA) are entitled to holiday entitlement directly by law from 2024. The provisions of the Labour Code stipulate that the rules on leave apply to these employment relationships in a similar way to a regular employment relationship.
The condition is that the employment relationship lasts at least 4 weeks continuously and the employee works at least 80 hours. The entitlement is then calculated according to the number of hours actually worked (one fifty-twenty-fifth of the holiday rate for every 20 hours worked). The basic rate shall be 4 weeks, unless otherwise agreed or specified.
Leave for both FTE and LTC is taken in kind (i.e. as leave with pay) and may be carried over to the following year in the event of obstacles on the part of the employee or the employer. It cannot be paid during the duration of the agreement – only at the end of the agreement.
If an employee has more than one employment relationship with the same employer at the same time, for example, an employment contract and an agreement, the entitlement to leave is assessed separately for each relationship. Neither leave nor holiday pay can be transferred or combined between relationships.
Not sure what the holiday entitlement is and when you are actually entitled to it? And what to do if your employer doesn’t want to recognise your holiday even though you have already paid for the trip? Read our article on when and how you can take your holiday.
Leave can only be carried over to the next year in exceptional cases – if the employee was unable to take leave due to work-related obstacles (e.g. illness, quarantine, maternity or parental leave) or for urgent operational reasons on the employer’s side. The employer is the primary decision-maker and must give at least 14 days’ notice. If the employer fails to do so by 30 June of the following year, the right to determine the use of the time shall pass to the employee, who shall inform the employer in writing. Employers should bear in mind that unauthorised transfer of leave or failure to allow it to be taken can be fined up to CZK 200,000. Reimbursement of unused leave is only possible on termination of employment or agreement. During their duration, the leave must be taken as time off. In the case of performance of work agreements (DPP) and agreements for work activity (FTE), the right to holiday entitlement also arises under certain conditions. In the case of concurrent employment relationships (e.g. employment contract + FTC), holiday entitlements are never cumulative – they are treated separately.
We will provide you with an experienced lawyer for your business. Whether you need his help on a spur-of-the-moment basis, or even for a whole year, he will always be there for you. When you order, you only pay the price for the first month of service, and payment is made at monthly intervals thereafter.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
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