Please note: statutory holiday entitlement does not always lapse automatically on 1 July

As a general rule, statutory holiday entitlement accrued by employees in 2025 but not taken will lapse on 1 July 2026. Many employers assume that any untaken statutory holiday automatically expires on that date. However, this is not always the case.

According to both European and Dutch case law, an employer may only rely on the lapse of statutory holiday entitlement if it has genuinely enabled the employee to take that leave. In this respect, employers are subject to an active duty of care and information obligation. Employers must inform employees, in a timely and transparent manner, of their outstanding statutory holiday entitlement, notify them that such entitlement will lapse if not taken, and provide them with a genuine opportunity to take the relevant leave. The burden of proof rests with the employer.

In 2023, the Dutch Supreme Court (Hoge Raad) confirmed that an employer who fails to comply with these obligations may not only be prevented from relying on the statutory lapse of holiday entitlement, but may also be unable to invoke the statutory limitation period in respect of such claims. As a result, employees may still be entitled to claim payment in lieu of accrued but untaken statutory holiday years later.

This is therefore an important point of attention for employers. It is advisable, before 1 July, to review which employees still have outstanding statutory holiday entitlement accrued in 2025 and to document in writing that they have been informed of:

• the amount of their outstanding statutory holiday entitlement;
• the date on which that entitlement will lapse; and
• the opportunity to take such leave before the lapse date.