Introduction
There is often confusion about when vacation days expire. Employees are sometimes told by their employer that certain days have expired or can no longer be taken. To prevent misunderstandings and the loss of accrued vacation days, it’s important to know which rules apply to statutory, above-statutory, and ATV days. In this blog, we explain how it works.
Statutory vacation days do not expire until one year has passed
Statutory vacation days are the vacation days to which you are entitled by law. For full-time employees, this is usually twenty days per year. These vacation days do not expire until July 1 of the calendar year following the year in which they were accrued. Therefore, vacation days from 2023 must be taken by July 1, 2024, at the latest; otherwise, they will expire.
Please note: The employer has what is known as a duty of best efforts. If the employee has not had a realistic opportunity to take vacation days—for example, because the employer did not grant vacation or did not provide sufficient information—then these days do not expire. The responsibility for ensuring that vacation days can be taken in a timely manner therefore lies largely with the employer.
Vacation days exceeding the statutory minimum do not expire until after five years
Vacation days exceeding the statutory minimum are additional vacation days you receive on top of the statutory minimum. These additional days are usually specified in an employment contract or collective bargaining agreement. A longer expiration period applies to these days: in most cases, vacation days exceeding the statutory minimum do not expire until after five years.
When you take vacation days, the oldest statutory vacation days are generally deducted first. This prevents them from expiring in the short term while the days exceeding the statutory minimum remain valid for longer.
There are no legal regulations governing ATV days
ATV days (reduced working hours) are days off that you accrue by working more hours than the standard number per week. For example, if you work a 40-hour workweek while the standard in your industry is 36 hours.
Unlike statutory vacation days, ATV days are not governed by law. How long these days remain valid and when they expire therefore depends entirely on the agreements within your organization. Often, they must be taken within the same calendar year. If they are not, they may expire—but only if this has been agreed upon in advance.
It’s important to check what’s specified in your employment contract, collective bargaining agreement, or employee handbook regarding this matter. Feel free to ask your employer specifically about this if anything is unclear.
Conclusion
When vacation days expire depends on the type of day and the agreements that have been made. Statutory vacation days do not expire until one year has passed, unless you were unable to take vacation due to your employer’s actions. Vacation days beyond the statutory minimum are usually valid for five years. ATV days are handled on a case-by-case basis: whether and when they expire depends on your organization’s internal policies. Clear communication with your employer helps prevent unpleasant surprises.
This blog was written by Stijn Blom, Esq., an employment law attorney at Arbeidsadvocaat.nl B.V. Stijn has extensive experience in employment law and assists employers and employees on a daily basis with a wide range of employment law issues. From dismissal cases to drafting watertight agreements and policies—with his practical and personalized approach, he helps employers and employees move forward. Want to learn more? Visit Stijn’s page.
Arbeidsadvocaat.nl is happy to assist you if you have any questions about termination (and severance pay). Please feel free to contact us .
April 2025