Annual leave is no fewer than 22 working days during the working year. This provision was introduced by Law No. 91/2024 and replaced the old rule of four calendar weeks. Official holidays are not included in annual leave, and when a holiday falls on an annual leave day, the leave is postponed.
This page shows how the days are calculated, who sets the date, when they carry over to the next year, and when they are paid in cash.
Read also: Schedule, breaks and leaves: the complete guide
Article 92, paragraph 2, sets the minimum. The duration of annual leave shall be no fewer than 22 working days in the calendar year.
| Rule | Content | Article |
|---|---|---|
| Annual minimum | No fewer than 22 working days | 92/2 |
| Official holidays | Not included in annual leave | 92/2 |
| Unfinished year | In relation to the duration of the relationship | 92/3 |
| Date announcement | At least 30 days in advance | 93/1 |
| Expiration date | By the end of the first quarter of the following year. | 93/3 |
| Prescription | Three years from the date the right arises. | 93/4 |
The measurement unit is business days. Saturdays and Sundays are not counted, unless they are business days according to the employee's schedule.
The old four-calendar-week formula no longer applies. It still appears in many contracts and regulations, and in practice it provides fewer days than the law.
Article 92, paragraph 3, divides it based on the length of the employment relationship. An employee hired on July 1 is entitled to half, that is, 11 working days until the end of the year.
Periods of temporary work disability are considered work time. Therefore, the medical certificate does not reduce annual leave days.
Read also: Official holidays and how they are handled on the payroll
Article 93, paragraph 1, places this responsibility on the employer, but not with complete freedom. The employer sets the date taking into account the employee's wishes and notifies them at least 30 days in advance.
The thirty-day deadline is the part most often overlooked. A one-week notice does not satisfy the legal requirement.
Article 93, paragraph 2, provides for a single case. The leave is postponed when the employee, during that period, has been hospitalized or has stayed at home due to illness or accident, as certified by a medical report.
The second case comes from Article 92. When an official holiday falls on a paid annual leave day, the annual leave is postponed for that day.
Article 93, paragraph 3, is clear. Annual leave must be granted during the work year or by the end of the first quarter of the following year.
Thus, the days of 2026 are carried forward to March 31, 2027. This is the only carryover that the law expressly provides for.
Point 4 of that same article adds something that is often misunderstood. The right to vacation leave that is not granted by the employer or not taken by the employee becomes time-barred three years from the day it arises.
This does not mean that the days can be accrued over three years. It means that the employee may request them within three years, while the employer's obligation to grant them remains within the first quarter.
Caution: Accumulating days from year to year violates Section 93, not an employee benefit. In an inspection, an employee with thirty unused days from two years shows that the employer did not grant the leave in a timely manner.
Article 94 is set out in six points. Four of them have practical significance.
Article 94, paragraph 5, allows it only in one case. Leave is not replaced with payment, except in cases where the employment relationship has ended and the employee has not taken the leave to which they are entitled.
Therefore, during the employment relationship, payment in lieu of vacation is not allowed, even if the employee requests it in writing.
An employee earning 90,000 LEK leaves on September 30 with 8 unused days. The days in the year up to that point are 22 divided by 12 and multiplied by 9, so about 16 days. Of these, 8 are unused. With 22 working days per month, each day costs about 4,091 LEK, so the payout is about 32,728 LEK.
Read also: Contributions and wage cap from January 2026
Article 95 makes it mandatory. The employer keeps a register in which, for each employee, the date of employment commencement, the length of the leave to which they are entitled, the dates on which the leave was taken, and the pay granted for it are recorded.
The same article also requires payroll and contribution payment records to be updated monthly and presented whenever requested by labor inspectors or tax administration officials.
Read also: Employee file and mandatory records
No fewer than 22 working days during the next work year, in accordance with Article 92, paragraph 2, as amended by Law No. 91/2024.
No. Section 92 explicitly excludes them. When a holiday falls on a paid annual leave day, the leave is postponed.
In relation to the duration of the relationship: for six months of work, 11 days worked.
At least 30 days in advance, pursuant to Article 93, paragraph 1.
By the end of the first quarter of the following year, that is, by March 31.
Only when the employment relationship has ended and the days remain unused. During the employment relationship, this is not allowed.
No. Periods of temporary disability are considered work time under Article 92, paragraph 3.
On the salary in effect at the time they are granted. When the salary is variable, on the indexed monthly average of the preceding year.
Read also: Amendments to Article 92 by Law No. 91/2024
