Introduction
There is often confusion about when vacation days expire. Employees are sometimes told by their employers that certain days have expired or can no longer be taken. To avoid misunderstandings and the loss of accrued vacation days, it is important to know which rules apply to statutory, non-statutory, and ATV days. In this blog, we explain how it works.
Statutory vacation days do not expire until after one year
Statutory vacation days are the vacation days to which you are legally entitled. 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. Vacation days from 2023 must therefore 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 care. If the employee has not had a realistic opportunity to take vacation days—for example, because the employer did not grant leave or failed to provide sufficient information—those 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 five years have passed
Extra vacation days are days you receive in addition to the legal minimum. These extra days are usually specified in an employment contract or collective bargaining agreement. These days have a longer expiration period: in most cases, extra vacation days 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 non-statutory days 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 weekly total. For example, if you work a 40-hour week 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 this does not happen, they may expire—but only if this has been agreed upon in advance.
It is important to check what is stipulated in your employment contract, collective bargaining agreement, or employee handbook regarding this matter. Feel free to ask your employer for clarification 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 after one year, unless your employer prevented you from taking vacation. Vacation days beyond the statutory minimum are usually valid for five years. ATV days are customized: whether and when they expire depends on the internal policies within your organization. Clear communication with your employer prevents unpleasant surprises.

This blog was written by mr. Stijn Blom, employment lawyer at Arbeidsadvocaat.nl B.V. Stijn has extensive experience in employment law and supports entrepreneurs and employees on a daily basis with a variety of employment law issues. From dismissal cases to drafting watertight contracts and regulations - with his practical and personal approach, he helps employers and employees move forward. Want to know more? Visit Stijn's page.
Arbeidsadvocaat.nl is happy to think with you if you have questions about dismissal (compensation). Please feel free to contact us .
April 2025