For employers, this is the ideal time to check employees’ remaining leave days and prepare their leave planning for 2027. But by when must statutory annual leave be taken? Which leave days can be carried over? And how should you arrange substitute public holidays and collective annual leave for 2027?

It had been expected for some time, but it is now official: recovery overtime has been extended until 31 March 2026. For employers, this is good news. The system provides additional flexibility without extra wage costs or administrative burden.

In only a few more weeks, the current year will come to an end. Perhaps your employees have not yet taken their full holiday allowance. What happens to such leftover holiday allowance? Must it be used up, carried over to the next year or paid out by the employer?