Holiday and statutory leave in the Netherlands: what are you entitled to?

Every employee in the Netherlands accrues at least four times their weekly working hours in paid holiday per year, which is 20 days for a five-day week (Article 7:634 of the Dutch Civil Code, BW). Statutory days expire six months after the end of the year in which they were accrued, unless the employee could not reasonably take them; on top of holiday, the Work and Care Act (Wet arbeid en zorg, WAZO) gives leave for birth, parenthood, care and emergencies.

The two regimes work differently. Holiday is accrued by working and paid at full salary; WAZO leave arises from a life event and is paid at 100%, at 70% or not at all, depending on the type.

How many holiday days are you entitled to?

The statutory minimum is four times the agreed weekly working hours per year (Article 7:634 BW). A full-timer working 40 hours accrues 160 hours, or 20 days; a three-day part-timer accrues 12 days.

Most contracts and collective labour agreements (cao) grant more. Days above the minimum are non-statutory days (bovenwettelijke vakantiedagen). Statutory days may not be bought out in cash during employment (Article 7:640 BW); non-statutory days may, if the contract allows it.

When do holiday days expire?

Statutory days expire six months after the end of the calendar year in which they were accrued, so on 1 July of the following year (Article 7:640a BW). Non-statutory days become time-barred after five years (Article 7:642 BW).

Statutory days do not expire if the employee was not reasonably able to take them, for example because of long-term illness or a refused request. In Max-Planck (CJEU 6 November 2018, C-684/16, ECLI:EU:C:2018:874), the Court of Justice added that leave only lapses if the employer clearly and in good time told the employee that the days would be lost.

What happens to holiday during illness?

A sick employee accrues full holiday, statutory and non-statutory (Article 7:639 BW). A day of illness counts as a holiday day only if the employee agrees to that for the specific period (Article 7:636 BW).

A sick employee may take holiday, which pauses the reintegration activities for that period. Agree it in writing and, if a reintegration plan is running, ask the company doctor first; see also our article on reintegration duties during illness.

Which leave types does the WAZO provide?

The table shows the main WAZO leave types. Durations expressed in weekly working hours scale automatically to part-time contracts, and benefits paid by the Employee Insurance Agency (UWV) are capped at the maximum daily wage.

Pregnancy and maternity leave

Pregnancy leave starts six weeks before the expected due date and no later than four weeks before it (Article 3:1 WAZO). The first six weeks after the birth are compulsory; an employer may not let the employee return earlier.

Birth leave for partners

The partner first takes one week of birth leave at full salary, paid by the employer (Article 4:2 WAZO). After that, the partner can take five weeks of additional birth leave at 70% of the daily wage, which the employer applies for at the UWV (Article 4:2a WAZO).

Parental leave

Each parent has 26 times the weekly working hours of parental leave per child, until the child turns eight. Since 2 August 2022, the first nine weeks are paid by the UWV at 70% of the daily wage, but only if taken in the child’s first year. Notice must be given at least two months in advance (Article 6:5 WAZO).

Care and emergency leave

Short-term care leave covers necessary care for a sick partner, child, parent or other person close to you, and the employer pays 70% of salary with the minimum wage as a floor (Article 5:6 WAZO). Emergency leave covers unforeseen situations such as a death in the family or a burst pipe, and lasts as long as reasonably necessary (Article 4:1 WAZO).

When can an employer refuse leave?

That depends on the type of leave. The test is always a compelling business or service interest (zwaarwegend bedrijfs- of dienstbelang), which requires serious disruption, not mere inconvenience.

• Never: pregnancy and maternity leave, birth leave and emergency leave.
• Only the pattern can be changed: parental leave, additional birth leave and adoption leave. The employer may adjust how the leave is spread, not refuse it.
• Refusal possible: short-term and long-term care leave, if the business interest outweighs the employee’s interest.

For holiday, the employer sets the dates in line with the employee’s wishes unless there are compelling reasons not to (Article 7:638 BW). If the employer does not object in writing within two weeks of a request, the holiday is fixed as requested.

Is there a right to unpaid leave or flexible working?

There is no general statutory right to unpaid leave beyond the WAZO types. A sabbatical or a long trip home is a matter of agreement, unless the cao provides for it; record the effect on holiday accrual, pension and, for non-EU employees, the residence permit.

For structural care duties, a request under the Flexible Working Act (Wet flexibel werken, WFW) is often better. You need 26 weeks of service, you apply in writing at least two months in advance, and if the employer has not decided one month before the start date, the change applies as requested. Employers with fewer than ten employees fall outside these rules.

What happens to holiday when employment ends?

Untaken holiday must be paid out in cash when the employment ends, including the holiday allowance (vakantiegeld) that belongs to it (Article 7:641 BW). This cannot be excluded in the contract.

Days that already expired before the end date are not revived. Unused WAZO leave, such as parental leave, has no cash value and is lost. In a settlement agreement (vaststellingsovereenkomst), deal with the leave balance expressly.

What should you check as an employee?

Most disputes about leave turn on documents and dates. Check these points before you plan leave or leave your job.

• How many of your days are statutory and how many non-statutory, and from which year?
• Did your employer warn you in writing which days would expire and when?
• Does your cao top up the 70% benefit for parental or additional birth leave?
• Did you give notice in time, for example two months for parental leave?
• Is your leave balance and its payout included in your final settlement?

What should you check as an employer?

An employer that cannot show what it told the employee often bears the risk. Check these points in your leave administration.

• Do you record statutory and non-statutory days separately per year of accrual?
• Do you send each employee a written, individual warning before days expire?
• Do you answer holiday requests in writing within two weeks?
• Do you apply to the UWV in time for maternity, additional birth and paid parental leave?
• Do you give written reasons when you refuse care leave or adjust a leave pattern?

What can we do for you with leave and holiday entitlement?

Our employment lawyers advise employees and employers on leave, holiday disputes and working time; more topics are in our employment law guides.

• We calculate your statutory and non-statutory holiday balance and the payout on termination.
• We assess whether days have expired or survive under the Max-Planck rule.
• We review a refusal of care leave or a change to your parental leave pattern.
• We draft a leave policy that follows the WAZO and your cao.
• We include the leave balance in a settlement agreement.

Summary

• The statutory minimum holiday is four times the weekly working hours per year (Article 7:634 BW).
• Statutory days expire on 1 July of the following year, non-statutory days after five years, unless the employee could not reasonably take them or was not warned.
• The WAZO provides pregnancy, maternity, birth, parental, adoption, care and emergency leave, paid at 100%, 70% or unpaid.
• Untaken holiday is paid out on termination; unused WAZO leave is lost.

Frequently asked questions