Employee holidays: how many there are, when they must be taken and how to keep track of carry-overs.

In short

• Every employee is entitled to at least 4 weeks of paid holiday a year.
• At least 2 weeks must be taken in the year they accrue, in one block if the worker asks for it.
• The other 2 weeks must be taken within the 18 months after the end of the year they accrue.
• The collective agreement may set different timeframes.
• The minimum 4 weeks cannot be paid out instead of being taken, except when the employment relationship ends.

How many holidays are due

Art. 10(1) of Legislative Decree no. 66 of 8 April 2003 (D.Lgs. 66/2003) grants an annual period of paid holiday of no less than four weeks, without prejudice to Art. 2109 of the Italian Civil Code. It is a minimum: many collective agreements provide for more.

How many days 4 weeks amounts to depends on how the collective agreement counts holidays, for example on 5 or 6 working days a week. The right number is the one in the agreement and on the payslip.

When they must be taken

Again Art. 10(1): unless otherwise provided by collective bargaining or by the rules for certain categories, at least two weeks must be taken in the year they accrue, in one block if the worker asks for it. The other two weeks must be taken in the 18 months after the end of the year they accrue.

An example

Take an accrual year that matches the 2026 calendar year and an agreement that does not set different rules.

• By 31 December 2026: at least 2 weeks of the holidays accrued in 2026.
• By 30 June 2028: the other 2 weeks, i.e. 18 months after 31 December 2026.

For any extra holidays provided by the collective agreement, the timing and arrangements are those set by the agreement.

Can they be paid out instead of taken?

For the statutory minimum, no. Art. 10(2) says that the minimum period of four weeks cannot be replaced by the allowance for untaken holidays, except where the employment relationship is terminated. So only when the employment ends can the untaken minimum holidays accrued be paid out with the allowance.

Carry-overs: how to keep them under control

A carry-over is the part of holidays accrued and not yet taken. The more it builds up, the harder it is to use it up within the work deadlines. A few habits help:

• Start from the payslip balance. It is the payroll consultant's figure: use it as your starting point.
• Keep holidays split by accrual year. Each year has its own deadline.
• Check carry-overs every month. Talk early to people with old holidays, to decide together when to take them.
• Deduct company closures. If the company closes for holidays, the closure days must be taken off the balance, as on the payslip.
• Compare balances with the consultant. A regular check avoids differences that only come to light at the end of the year.

Requests and approvals

A simple process avoids disputes and lost messages:

1. the person requests holidays in writing, with the dates, and sees straight away how many will be left;
2. the approver looks at cover and colleagues already absent and decides; if they refuse, they write the reason;
3. the decision reaches the person and stays on record, with the date and the name of who decided;
4. at the end of the month the holidays taken go to the payroll consultant.

Rules on notice, holiday periods and summer rotas are often found in the collective agreement or in company rules: it is worth writing them down and making sure everyone knows them.

Sources

• D.Lgs. 66/2003, Art. 10, Annual holidays (text in force since 1 September 2004)

Text consulted on Normattiva on 25 October 2026.

How Orevia helps you

With Orevia each person sees their own balance and requests holidays and leave from the website or the app, with a preview of the outcome. Approvers see alerts on balance, notice period and absent colleagues, and a refusal requires a reason. Balances start from the payslip, accrue every month and show carry-overs expiring under the collective agreement (CCNL). Discover holiday and leave management.

This guide is for information only and does not replace the collective agreement applied or the advice of the payroll consultant.