The Bundesurlaubsgesetz (BUrlG) – Germany's Federal Leave Act – establishes the statutory minimum annual leave entitlement for all employees in Germany: at least 20 working days (4 weeks) per year based on a 5-day working week. Leave generally expires at the end of the calendar year – but only if the employer has previously and demonstrably informed employees about their remaining leave balance.
What is the Bundesurlaubsgesetz?
The Bundesurlaubsgesetz (BUrlG) is a German employment protection law that has been in force since 1963, binding employers to a minimum annual leave entitlement for all employees. It protects workers from being denied rest and recovery time, and defines how many days of paid annual leave must be granted at a minimum.
Importantly, the BUrlG sets the statutory minimum floor. Collective bargaining agreements and individual employment contracts can – and frequently do – provide for a higher entitlement. They may never fall below the statutory standard, however.
The law applies to all employees in the legal sense: full-time and part-time workers, marginally employed workers (mini-jobbers), and apprentices. Self-employed individuals are not covered by the BUrlG.
Annual Leave Entitlement: How Many Days Are Employees Entitled To?
Statutory Minimum Entitlement (§ 3 BUrlG)
Under § 3 BUrlG, the minimum annual leave is 24 working days (Werktage). Because the law uses "working days" (Monday to Saturday, i.e. 6-day weeks) as its basis, the practical conversion for standard working schedules is as follows:
The full annual entitlement only accrues after a 6-month waiting period in the company (§ 4 BUrlG). Anyone who leaves before this period expires is entitled to pro-rata leave: one-twelfth of the annual entitlement per full month of employment (§ 5 BUrlG).
Calculation for Part-Time Employees
Part-time employees have the same legal protections as full-time employees – their entitlement is calculated proportionally based on the number of working days per week.
Formula: (working days per week ÷ 5) × 20
Example: An employee works 3 days per week.
(3 ÷ 5) × 20 = 12 days of annual leave
Calculation for Mid-Year Starts or Departures
For employees who join or leave during the year, the pro-rata rule applies: one-twelfth of the annual entitlement per full month of employment. An employee starting on 1 July, for instance, accumulates 6 months by year-end, giving them 6 × 1.67 = approx. 10 working days (based on a 5-day week).
Special Employee Groups
Severely Disabled Employees: 5 Additional Leave Days
Under § 208 SGB IX (Social Code Book IX), employees with a recognised degree of disability (Grad der Behinderung, GdB) of at least 50 are entitled to 5 additional leave days per year. This supplementary entitlement applies regardless of the working schedule and is also calculated pro-rata if the employment relationship does not cover the full year.
Apprentices and Trainees
For apprentices, § 19 BBiG (Vocational Training Act) applies. The minimum entitlement depends on age:
- Minors in apprenticeships: the Youth Employment Protection Act (JArbSchG) applies, providing enhanced standards
- Adult apprentices: at least 24 working days under the BUrlG
Mini-Jobbers and Marginally Employed Workers
Marginally employed workers also have a full statutory leave entitlement under the BUrlG – calculated proportionally according to their actual working days per week. A mini-jobber working 2 days per week is therefore entitled to (2 ÷ 5) × 20 = 8 days of annual leave per year.
Carry-Over and Forfeiture of Annual Leave
General Rule: Forfeiture at Year-End
Under § 7 para. 3 BUrlG, leave must generally be taken within the current calendar year. Unused leave expires on 31 December – that is the default rule.
Exception: Carry-Over Until 31 March
An exception applies when urgent operational or personal reasons prevented the employee from taking their leave during the leave year. In such cases, the remaining leave may be carried over to the first quarter of the following year (until 31 March). If it is not taken by then, it expires definitively.
A frequently overlooked special case: in situations of long-term illness, leave does not expire until 15 months after the end of the leave year – i.e. on 31 March of the year after next – following a ruling by the European Court of Justice (ECJ, C-214/10).
Employer Notification Duty (BAG Ruling 2019)
Since the Federal Labour Court's (Bundesarbeitsgericht, BAG) ruling of 19 February 2019 (Az. 9 AZR 541/15), leave only forfeits if the employer has actively notified employees that they still have outstanding leave and that this leave will expire if not taken in time.
Without this notification, the leave entitlement remains intact – even beyond 31 December. For HR departments, this means: notifications should be issued in writing and in good time (e.g. in October or November) in order to document the forfeiture in a legally sound manner.
Leave Compensation Upon Termination
If leave can no longer be taken in kind before an employee's departure, it must be financially compensated under § 7 para. 4 BUrlG. This applies to both employee-initiated and employer-initiated terminations.
Calculating leave compensation:
- Daily rate (gross monthly salary ÷ 30) × number of outstanding leave days
- Alternative: gross hourly rate × daily working hours × outstanding leave days
Leave compensation is taxed and subject to social security contributions in the same way as regular salary. It also covers leave accumulated from prior years – provided it could not have been forfeited due to a missing employer notification.
HR Checklist: Managing Leave in a Legally Sound Way
As an HR professional, you should keep the following points in regular view:
1. Calculate leave entitlements correctly
Part-time employees, severely disabled individuals, and mid-year joiners and leavers all require individual calculations. Use the formula (working days ÷ 5) × 20 as your starting point.
2. Actively fulfil the notification duty
Notify employees in writing by October/November at the latest about their remaining leave and the risk of forfeiture. Document the notification in a verifiable way (e.g. via email or in the personnel file).
3. Account for special groups
For every employment relationship, check whether supplementary leave entitlements apply (severe disability, collective agreement, works agreement).
4. Calculate leave compensation upon exit
Record outstanding leave days before the final working day and compensate them correctly.
5. Document leave arrangements
Keep written records of leave grants, carry-overs, and compensation payments – as evidence in the event of employment law disputes.
Frequently Asked Questions About the Bundesurlaubsgesetz
How many leave days does the BUrlG require?
The BUrlG provides for at least 24 working days (Werktage) per year. Based on a 5-day working week, this equates to 20 working days. Collective or individual agreements may provide for more, but never less.
How is leave calculated for part-time employees?
The formula is: (working days per week ÷ 5) × 20. An employee working 3 days per week is therefore entitled to 12 days of annual leave per year.
When does leave expire?
Leave generally expires on 31 December of the leave year. In urgent cases, it may be carried over until 31 March of the following year. Importantly: without a prior written notification from the employer, leave does not expire (BAG, Az. 9 AZR 541/15).
What is the employer notification duty?
Since the BAG ruling of 2019, employers must actively and in good time notify employees of any remaining leave and the risk of its forfeiture. If this notification is not provided, the leave entitlement remains intact.
What happens to leave upon termination?
Unused leave must be financially compensated (§ 7 para. 4 BUrlG). The compensation is treated as regular salary and is subject to tax and social security contributions.
Does the BUrlG also apply to mini-jobbers?
Yes. Marginally employed workers also have a full statutory leave entitlement – calculated proportionally according to their actual working days per week.
Are severely disabled employees entitled to more leave?
Yes. Employees with a recognised GdB of at least 50 are entitled to 5 additional leave days per year under § 208 SGB IX, regardless of their working schedule.
How much leave are apprentices entitled to?
Adult apprentices are subject to the general provisions of the BUrlG (at least 24 working days). Minor apprentices are better protected under the Youth Employment Protection Act (JArbSchG) and receive more days depending on their age.
Conclusion
The Bundesurlaubsgesetz forms the binding foundation for annual leave entitlements for all employees in Germany. For HR professionals, it is essential not only to calculate the minimum entitlement correctly, but also to take seriously the often underestimated employer notification duty: failing to notify employees of their remaining leave in time risks that leave not expiring – potentially accumulating into a significant financial liability.
This is particularly important in companies with high staff turnover, a large proportion of part-time employees, or employees with severe disabilities. A structured and documented approach to leave management pays off.
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Sources
- Bundesurlaubsgesetz (BUrlG) – Federal Leave Act. Federal Ministry of Justice, as of 2021. https://www.gesetze-im-internet.de/burlg/
- Federal Labour Court (Bundesarbeitsgericht), ruling of 19.02.2019, Az. 9 AZR 541/15 (employer notification duty on leave forfeiture). https://www.bundesarbeitsgericht.de/entscheidung/9-azr-541-15/
- SGB IX § 208 – Additional leave for severely disabled employees. Federal Ministry of Justice, as of 2023. https://www.gesetze-im-internet.de/sgb_9_2018/__208.html
- BBiG § 19 – Leave for apprentices. Federal Ministry of Justice, as of 2022. https://www.gesetze-im-internet.de/bbig_2005/__19.html
- Federal Ministry of Labour and Social Affairs (BMAS) – Employee rights: Annual leave. https://www.bmas.de/DE/Arbeit/Arbeitsrecht/Arbeitnehmerrechte/Urlaub/urlaub.html
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