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Leave in the private sector
Can days of untaken leave be carried over to the following year?
Publié le 30 avril 2026 - Mise à jour le 18 juin 2026 - Entreprendre Service Public / (Prime Minister)
Employees in the private sector acquire paid leave rights as they go over a reference period. The number of days of leave earned is proportional to the periods of actual work completed during that period. Such leave must be taken before the end of the period of taking fixed in the company. Public Service tell you more about taking leave and what happens to untaken leave.

What is the vesting period (or reference period)?
Every person holding an employment contract, including a specific contract (e.g. apprenticeship contract, or professionalization contract), is entitled to paid annual leave. They are acquired at the rate of 2.5 working days per month of actual work.
Paid leave entitlements shall be determined over a period referred to as ‘ of reference » or « vacation pay ». This period may be fixed by a collective agreement or agreement.
In the absence of agreement, its starting point shall be 1er June of each year and ends on 31 May of the following year.
What is the leave period?
Leave earned during this reference period must be taken during a period known as « period for taking paid leave ». This take-up period and the order of departures during it may also be fixed by a collective agreement or agreement.
In the absence of agreement, it is up to the employer to fix them, after consulting the Social and Economic Committee (CSE) if they exist. It must inform employees of the leave period at least 2 months before it opens.
The order of departures on leave must be communicated by any means to each employee 1 month before departure.
FYI
The leave period must include at least the period from 1er may to october 31. A fraction of at least 12 continuous business days (if you generated more than 12 days) must be taken in this period.
Example :
If in a company, the period for taking paid leave is set at 1er may to april 30, paid leave acquired by the employee during the period from 1er june 2024 to may 31, 2025 must be taken between 1er May 2025 and April 30, 2026.
It will be up to the employer to take all measures to enable the employee to take his leave during this period (fixing the period of take, informing employees, etc.).
What happens to untaken leave? Can the employee carry them over to the following year?
Whether the employer has fulfilled all its obligations (display of the take period, order of departures, etc.), leave not taken by the employee is in principle lost. A postponement may, however, be possible, by virtue of usage in the company, or by agreement between the parties.
On the other hand, if the employer has not fulfilled its obligations, leave not taken shall be either postponed if the employment contract continues or converted into an allowance in lieu of paid leave in the event of breach of contract. They can be placed on a time savings account (CET) if the company offers it.
Derogations exist when the employee is unable to take his paid leave, in particular because of illness, maternity or adoption leave or paternity leave. He is then entitled to the postponement of his leave.
Please note
Special arrangements are made for jobs with discontinuous work covered by a paid leave fund (e.g. building and public works companies, transport or entertainment companies), as well as for employees with special working conditions: VRP, janitors, domestic workers, childminders, etc.
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