An employee accrues at least four times the agreed weekly working hours in holiday each year. Many collective agreements and contracts add further, non-statutory days, to which more relaxed rules apply.
Legal basis
Article 7:634 of the Dutch Civil Code gives the statutory entitlement of four weeks. Article 7:635 governs accrual during illness, which since 2012 continues in full. Article 7:638 requires the employer to enable the employee each year to take the statutory days and provides that holiday is fixed in accordance with the employee’s wishes unless weighty reasons prevent it. Article 7:640a provides that statutory days lapse six months after the end of the calendar year in which they accrued, unless the employee was reasonably unable to take them. Non-statutory days are time-barred after five years under Article 7:642. In Max-Planck and Kreuziger the Court of Justice held that lapse is only permitted where the employer actually enabled the employee to take the leave and told them so in good time and clearly.
How it works in practice
The duty to inform is decisive. An employer wanting balances to lapse must demonstrably have warned: an email stating the balance and the expiry date, early enough in the year, with a reminder if needed. Without that evidence the days remain. On leaving, remaining days are paid out, including holiday allowance and structural allowances.
Where it goes wrong
Employers let days lapse automatically without warning and face a claim years later. A second error is refusing holiday during illness, whereas a sick employee both accrues and may take leave. Third, the final settlement covers only basic pay, omitting allowances that form part of the wage.
Related terms
The rules connect to the sick pay obligation, parental leave and the collective labour agreement.
In dispute about a holiday balance? Our employment lawyers recalculate it.

