Holiday Leave 2026: Days Expire on 1 July — What You Need to Know
Statutory holiday entitlement has a time limit. Days your employees accrue in 2025 expire on 1 July 2026 — six months after the end of the accrual year. Extra-statutory days last five years longer. For SME employers, this distinction matters: failing to track it correctly risks surprises in your leave administration and potential legal disputes.
This article does not constitute legal advice — consult an employment law specialist or legal adviser for your specific situation.
Statutory vs Extra-Statutory Holiday Days
Under Dutch law (Article 7:634 of the Civil Code), every employee is entitled to at least four times their agreed working week in paid holiday days per year — 20 days for a five-day week. These are statutory holiday days.
Statutory days expire six months after the end of the accrual year (Article 7:640a). In practice, days accrued during 2025 expire on 1 July 2026. The short deadline is intentional: holiday is meant to be taken, not stockpiled.
Example: One of your twelve employees still has eight statutory days outstanding at the end of 2025. If they don't take them before 1 July 2026 and you haven't notified them in time, those days are lost. The calculation becomes more complex once you factor in shift patterns, part-time contracts, and sick leave.
Extra-statutory days: five years
Many collective agreements (CAOs) and employment contracts include extra-statutory days on top of the legal minimum — a 25th holiday day or a seniority day, for example. These are subject to a five-year limitation period (Article 7:642), so days accrued in 2025 don't lapse until 31 December 2030.
The practical consequence: your leave records must distinguish between both categories. A system that lumps them together gives a distorted picture and can lead to incorrect pay-outs on termination.
| Type | Legal basis | Expiry | Example (accrual year 2025) |
|---|---|---|---|
| Statutory minimum | Art. 7:640a | 6 months after accrual year | Expires 1 July 2026 |
| Extra-statutory | Art. 7:642 | 5 years after accrual year | Lapses 31 December 2030 |
The hour logging and calendar view in PrikKlokPlus lets you track and monitor both balances separately.
Your Notification Duty: No Notice, No Expiry
A common misconception is that days expire automatically on 1 July. They do — but only if you can demonstrate that you actively and demonstrably informed each employee about the approaching expiry date.
The Court of Justice of the EU (joined cases C-619/16 and C-684/16) ruled that statutory holiday days cannot lapse if the employer failed to alert the employee to their rights and the imminent deadline. Without proper notice, employees may retain their entitlement or claim financial compensation.
Practical steps:
- Send a written reminder before 1 April to all employees with outstanding statutory days.
- Document that you did so — an email or an automated notification from your HR system is sufficient.
- Keep balances up to date so you know which employees are at risk.
Automated alerts from your leave system are therefore a compliance requirement, not a convenience. See also what payroll compliance obligations in 2026 require of you as an employer.
Get started with PrikKlokPlus today and set up automatic alerts for approaching expiry dates — free, no commitment.
Practical Steps to Stay on Top
- Categorise leave types — ensure your system records statutory and extra-statutory days separately.
- Set a reminder for 1 April — notify employees in writing of their outstanding statutory balance.
- Handle sick leave correctly — employees continue accruing days while off sick, which affects the balance at risk.
- Check at termination — remaining statutory days must be paid out if an employee leaves before 1 July.
- Archive confirmations — retain evidence of expiry notifications for at least two years.
Whether time tracking is legally required for your organisation depends on your sector and applicable CAO. The construction sector has additional requirements — read more in our guide to construction CBA time tracking.
Conclusion
Holiday days don't expire by themselves — active notification is required. Statutory days accrued in 2025 expire on 1 July 2026; extra-statutory days not until 2030. The distinction between the two determines your leave administration and your liability as an employer. Automating the process prevents disputes, ensures no notifications are missed, and makes your HR administration more effective.
Frequently Asked Questions
Do statutory holiday days always expire on 1 July? Yes, for days accrued in the previous calendar year — provided you have demonstrably informed the employee. Without that notification, the employee may still claim those days.
What happens to extra-statutory days when an employee leaves? On termination, all outstanding days — statutory and extra-statutory — must be paid out, as long as they haven't already expired. The five-year period for extra-statutory days continues to run until settlement.
Do I need to prove I sent the notification? Yes. Under EU case law (CJEU, joined cases C-619/16 and C-684/16), the burden of proof lies with the employer. Always keep written evidence — an email or an automatic notification from your HR system is sufficient.
Does the expiry rule apply to part-timers and zero-hours workers? Yes. The six-month deadline applies to all employees regardless of contracted hours. The absolute number of days differs — it is always four times the agreed working week.
Do employees accrue holiday days while on sick leave? Yes. Employees continue to accrue days at their full contracted hours during sickness (Article 7:635). This affects the balance at risk of expiring before 1 July 2026.
Get your leave administration in order today
PrikKlokPlus tracks statutory and extra-statutory holiday days separately and automatically flags upcoming expiry dates.