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How many days’ holiday is an employee actually entitled to? The law is clear, but few people are aware of all the details

Martina Švaňová | 24.9.2026 | News

Summer is drawing to a close, and with it comes the question that almost every employee asks themselves: am I still entitled to holiday leave, or will it ‘lapse’? When does my boss have to approve it? And what if I don’t manage to use it all up by the end of the year? The Labour Code has answers to these questions – but the reality in companies sometimes differs from them.

The basics: at least four weeks, but not the same for everyone 

Every employee in Slovakia is legally entitled to at least four weeks’ annual leave per calendar year. However, this is only the statutory minimum. 

If an employee turns 33 by the end of the year, they are automatically entitled to an extra week’s holiday – making it five weeks in total. The same length of holiday also applies to parents under the age of 33 who are the primary carers of a child. Under the law, an employee who is permanently caring for a child is defined as an employee who personally cares for their own minor child, including shared personal care by both parents, and an employee who personally cares for a minor child entrusted to their care as a substitute for parental care on the basis of a court decision. This status arises on the day the employee notifies the employer in writing that they are providing permanent care for a child as referred to in the first sentence and ceases on the day the employee stops providing permanent care for the child as referred to in the first sentence. The employee is obliged to notify the employer in writing of the cessation of permanent care of the child without undue delay. 

Recommendation: 

As the entitlement to increased annual leave arises and ceases on the exact date of the written notification, we recommend that employers introduce a standard form for this purpose and set out the conditions for its use (method and deadline for notification, any attachments) in an internal regulation. This will reduce the risk of disputes over the amount of holiday entitlement. 

The situation is even more generous for teachers, specialist staff, and research and artistic staff in the education sector – they are entitled to up to eight weeks. 

Many companies go beyond the requirements of the law, which means they provide employees with a voluntary benefit in the form of a few extra days’ holiday. This is therefore a gesture on the part of the employer, not an obligation imposed by law. However, this is subject to the condition that the employer must have this stipulated in the employee’s employment contract, in a collective agreement or in the employer’s internal regulations. The employer must allocate holiday entitlement beyond the statutory minimum in a non-discriminatory manner. 

 

When does the entitlement to annual leave arise? 

Not everyone is entitled to their full annual leave entitlement from the very first day in a new job. For an employee to become entitled to a full year’s holiday, they must have worked for the same employer for at least 60 days in the given year, and the employment relationship must have been continuous. If, for example, they start in September, they will only receive a pro-rata portion – for each full month worked, they are entitled to one twelfth of the annual entitlement. 

A real-life example:

Lucia (aged 32) started a new job on 1 September. By the end of the year, she had worked exactly four full months (September to December). Instead of a full year’s holiday entitlement, she was therefore only entitled to four twelfths of the annual entitlement – based on the standard four weeks (20 days), she is thus entitled to 6.5 days’ holiday (20 / 12 x 4 = 6.666, rounded to 6.5 days).

If an employee has not accrued any holiday entitlement for the calendar year, nor any entitlement to a pro rata portion thereof, because they did not work for the same employer for at least 60 days during that calendar year, they are entitled to annual leave for the days worked, amounting to one twelfth of the annual leave entitlement for the calendar year for every 21 days worked in the relevant calendar year. 

A real-life example:

Zuzana (aged 37) started a new job on 1 September 2026 and her employment with the employer ended on 30 September. She worked for 22 working days. She was entitled to holiday leave for the days worked, amounting to 2 days (25 / 12 x 1 = 2.08333, rounded down to 2 days)

 

Who decides when an employee takes their annual leave? 

In practice, it is quite common to hear the view that the employee alone decides on the timing of their annual leave, or that the employer can only instruct the employee to take half of their annual leave, with the employee deciding on the remainder – but the reality is different. 

The employer determines when annual leave is taken following consultation with the employee, in accordance with a leave schedule drawn up with the prior consent of the employees’ representatives. When determining the timing of annual leave, the employer must take into account both the employer’s operational needs and the employee’s legitimate interests. 

Furthermore, the aim of the law is for the employee to take their annual leave in one block and, as a rule, by the end of the calendar year. If annual leave is granted in several instalments, at least one instalment must be for a period of at least two weeks. However, an employee may also agree with their employer on a different duration that suits both parties. 

The employer must notify the employee of the holiday dates at least 14 days in advance. A shorter notice period is only possible if the employee agrees to it. 

 

Did the employee fail to take their annual leave by the end of the year? What should be done? 

The law also provides for such a scenario. If annual leave cannot be taken by the end of the year due to circumstances on the employee’s part or because the employer has not specified when it is to be taken, the employer is obliged to arrange for the annual leave to be taken so that it ends no later than the end of the following calendar year. 

If the employer does not specify to the employee when to take their annual leave by 30 June of the following calendar year at the latest, so that the employee can take their annual leave by the end of that calendar year, the employee may determine when to take their annual leave. The employee is obliged to notify the employer in writing of such holiday entitlement at least 30 days in advance; this period may be shortened with the employer’s consent. 

The employee is entitled to wage compensation equal to their average earnings for the holiday taken. For any part of the annual leave exceeding the four-week basic entitlement which the employee was unable to take by the end of the following calendar year, the employee is entitled to wage compensation equal to their average earnings. 

Please note! 

An employee is not entitled to compensation for the four weeks of basic annual leave not taken, unless they were unable to take this leave due to the termination of their employment. It follows from the above that if an employee has not taken four weeks’ annual leave by the end of the following calendar year and their employment has not ended, the leave is forfeited.

Can a company pay an employee for their annual leave instead of granting them time off? 

This is one of the most common myths. The answer is clear: no, an employee cannot simply be paid for their annual leave instead of taking time off. An exception applies only when the employment relationship ends and the employee has not managed to take their holiday leave by that point – in which case the employer will pay compensation for the unused days, or, if holiday entitlement that exceeds four weeks of the basic holiday entitlement. 

 

When can an employer reduce an employee’s annual leave? 

An employer may reduce the annual leave of an employee who has fulfilled the condition of having worked for at least 60 days in the calendar year for which the annual leave is granted, if the employee did not work during that calendar year due to: 

  1. performing emergency service during a crisis or alternative service during a state of war or martial law, 
  2. taking parental leave under Section 166(2), 
  3. long-term leave to perform a public office or a trade union function in accordance with Section 136(2), 
  4. significant personal obstacles to work under Section 141(1) and (3)(c). 

Where annual leave is reduced, an employee whose employment with the same employer has continued throughout the calendar year must be granted at least one week’s annual leave, and a young employee must be granted two weeks’ annual leave. 

Annual leave may be reduced both before and after it has been taken. If the reason for the reduction arose after the employee has taken their annual leave or part thereof, they are obliged to repay the annual leave pay received to the extent to which they have forfeited their entitlement, or to the extent to which they were never entitled to it in the first place. 

Annual leave is reduced as follows: 

  • by one twelfth for the first 100 days of absence, and 
  • for every further 21 days, by one twelfth 

Annual leave for days worked and additional annual leave may only be reduced on the grounds of unexcused absences from shifts. For each unexcused missed shift (working day), the leave is reduced by 1 to 2 days; unexcused absences from shorter parts of individual shifts are added together 

A real-life example:

An employee (aged 35) was unfit for work from 1 January 2026 to 31 July 2026. He worked for the remainder of 2026. By how many days will the employee’s annual leave be reduced?

As the period of incapacity for work is not regarded as time worked, the employee ‘missed’ (did not work) 152 days (100 + 21 + 21 + 10) for the purposes of annual leave. Their annual leave will be reduced by 3 twelfths of the full-year entitlement, i.e. by 6 days (25 : 12 months x 3 = 6.25, rounded down to 6), and they will be entitled to 19 days (25 – 6).

 

Excess annual leave: What to do with it? 

If an employee uses up their annual leave and does not accrue any further entitlement to annual leave by the end of the year or by the end of their employment, they are obliged to repay the compensation paid for the annual leave (or part thereof) to which they have lost entitlement (or for which they did not accrue entitlement). 

In practice, this applies to situations where an employee terminates their employment earlier than originally agreed in the employment contract and has already used up their holiday entitlement for that year, or where an employee is on long-term sick leave and their holiday entitlement for the relevant calendar year will be reduced. In accordance with Section 131(2) of the Labour Code, the employer is entitled, after making deductions under Section 131(1) of the Labour Code, to deduct from the employee’s wages the amount of compensation for annual leave to which the employee has forfeited their entitlement, or to which they were never entitled, even without their consent. 

 

Summary 

Annual leave is not merely an ‘extra’ benefit – it is a statutory right for the employee, designed to protect their health and enable them to recharge their batteries. For the employer, it is not merely an administrative obligation, but also a tool for preventing disputes with employees and reducing the risk in the event of an inspection by the labour inspectorate. 

It pays to know the exact rules: from when the entitlement arises, through any reduction in leave, to the carry-over and the payment of holiday pay – it enables companies to set up internal processes so that they comply with the law, are predictable for employees and clear to the HR department.

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