On official holidays, work is generally prohibited, and the employee retains the right to pay for that day. When a holiday falls on a weekly rest day, the rest day is postponed to Monday. When work is nevertheless performed on an official holiday that falls on a working day, the compensation is double: a pay supplement of no less than 25 percent and paid time off equal to the hours worked.
This page explains how official holidays are handled in pay and scheduling, how compensation is calculated, and why they are not deducted from annual leave.
Read also: Schedule, breaks and leaves: the complete guide
Article 86 is structured in three short points.
| Rule | Content | Article |
|---|---|---|
| Stop | As a rule, work is prohibited on official holidays. | 86/1 |
| Salary | The employee is entitled to pay for that day. | 86/2 |
| When the week ends | The break is postponed on Monday. | 86/2 |
| Exemptions | They are appointed by decree or by collective agreement. | 86/3 |
| Annual leave | Official holidays are not included. | 92/2 |
This is the part that employees on a daily or hourly wage most often get confused about. The official holiday is paid even though no work is performed, because the right stems from Article 86, paragraph 2, not from hours worked.
Article 92, paragraph 2, states explicitly: Annual leave does not include public holidays. And if a public holiday falls on a paid annual leave day, the annual leave is postponed.
Read also: Annual leave: 22 working days per year
Article 87 divides the treatment into two cases, and the distinction between them is essential.
Point 1 provides a choice: either a pay increase of no less than 25 percent, or paid leave equal to the time worked plus an additional leave of no less than 25 percent of that time.
Point 2 does not offer a choice. It requires both at the same time: a pay increase of no less than 25 percent and paid leave equal to the duration of the work performed.
Note: The difference between item 1 and item 2 is the word "or" versus the word "and." For weekly leave, the parties choose. For public holidays, both a premium and leave are granted. This is one of the most common errors in payroll.
Compensatory leave is taken one week before or one week after the work is performed, according to point 3.
Article 91, paragraph 3, adds a level. When hours worked on a public holiday exceed the normal schedule, they are paid at no less than a 50 percent premium as overtime, in addition to the treatment under Article 87.
Read also: Overtime work and night work
An employee earning 88,000 LEK per month works eight hours on a public holiday that falls on a Tuesday. With 22 working days per month, his day costs 4,000 LEK.
He receives his regular monthly salary, which includes that day anyway. On top of that comes an additional payment of no less than 25 percent, i.e., 1,000 LEK. And on top of that is a paid day off, to be taken within one week before or after.
So the employer's real cost for that day is the day's wages, plus an additional 1,000 LEK, plus one paid day off without working.
The basis for calculation is the gross contract salary. For employees paid at the level of Minimum salary of 50,000 LEK, The surcharge is calculated on that amount. You'll quickly see the effect on costs in the Pay calculator.
Read also: Pay raises, percentages for each case.
The list is not included in the Labor Code. It is defined by a separate law on official holidays and days off, while the calendar for each year is published by state institutions.
For the year 2026, the official calendar contains these days.
The dates of religious holidays change every year, so the calendar is checked at the beginning of each year.
Article 86, paragraph 2, applies directly. When an official holiday falls on the weekend, the holiday is postponed to the following Monday. Article 87, paragraph 4, repeats the same rule for the next workday.
On the payroll, they appear in three different ways, depending on the case.
The time records must clearly show which day was a holiday and who worked; otherwise, the overtime is not proven. Overtime is included in the gross pay, so it is also calculated on it. Social contributions and payroll taxes, and it should be reflected in Monthly employee and payroll report.
Read also: Employee file and mandatory records
The proper handling of an official party begins before it starts and ends within the following week.
Step 1. In January, mark all the official holidays of the year on your internal calendar, because the religious dates change every year.
Step 2. Determine which holidays fall on a workday, which fall on the weekly break, and who must work regardless.
Step 3. Notify employees in writing of the hours they will work and record them in the time records, marking them as holiday hours.
Step 4. On the monthly payroll, apply the supplement of no less than 25 percent to that day's wage.
Step 5. Schedule the paid day off within one week before or after the holiday and record it in the records as well.
These five steps also serve as the evidence required in an inspection by the Labor Inspectorate, because overtime without recorded hours cannot be proven.
Read also: Work inspection and required documents
Yes. Article 86, paragraph 2, recognizes the right to pay for official holidays.
A wage supplement of no less than 25 percent and paid leave equal to the hours worked. Both together, pursuant to Article 87, paragraph 2.
One week before or one week after the completion of the work, in accordance with Article 87, paragraph 3.
The leave is postponed on Monday, pursuant to Article 86, paragraph 2.
No. Article 92, paragraph 2, excludes and postpones annual leave when a holiday falls within it.
As a rule, work is prohibited. Exceptions are determined by a decision of the Council of Ministers or by a collective bargaining agreement, in accordance with Article 86, paragraph 3.
In the special law on official holidays, the calendar for each year is published by state institutions and reviewed in January.
As additional hours of at least 50 percent under Article 91, paragraph 3, in addition to the treatment under Article 87 for the holiday.
Read also: Special permits and paid days
