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Annual Leave Entitlement & Carry Over Rules Denmark |
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The ability to carry over or accrue holiday is somewhat complex in Denmark – holiday days can either be carried over (with employer agreement) or their balance paid as payment in lieu of holiday. There is no “use it or lose it”. Local payroll/accountants will make this calculation at the relevant time. In case there is an agreement to carry over the entitlement, the remaining annual leave entitlement can be carried
over to the next year, partially. Everything exceeding 20 days, can be
carried over.
If it is decided to carry over the part of the holiday which is beyond 4 weeks, the transferred holiday shall be taken first. There is an automatic payment of the 5th holiday week. Should the
employee wish to transfer the 5th holiday week to the following holiday
period, the employee and the employer must enter into a written agreement no
later than 31 December. Otherwise, the holidays will automatically be paid
out to the employee.
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