Leave balances for 2026: carry-over rules and eligibility – Remofirst

As we transition into the 2026 leave year, some employees may see unused 2025 leave carried into 2026, while others may not. This depends on local labor law and your company’s leave policy in your employment country.

This article explains:

When unused leave is carried into 2026
Until when it can be used
Why leave may not have been carried
How rules differ by country

If carry-over is not permitted under local law, unused leave expired on 31 December 2025.

How 2026 leave carry-over is determined

Unused leave from 2025 may be carried into 2026 only where local regulations or company policy allow it.

Each employment country has specific rules governing:

Whether carry-over is legally permitted
The maximum number of days that may be carried
The deadline to use carried leave
Whether agreement or approval is required

If carry-over is not permitted by local law, unused leave must expire at year-end.

When leave has been carried into 2026

If you see a positive carry-over balance for 2026, this means:

Carry-over is allowed under local labor law and
Carry-over is allowed under your company’s leave policy
Any required agreement or approval (if applicable) was met

Depending on country:

Carry-over may have no statutory limit
Carry-over may be capped (for example 5–20 days or 50% of entitlement)
Carry-over may require agreement
Carry-over may depend on company policy

Until when carried-over leave can be used

Carried leave does not remain available indefinitely. Most countries require it to be used within a defined period in 2026. Common expiry patterns include:

31 March 2026
30 April 2026
30 June 2026
31 December 2026
Within 6–12 months after year-end

If not used before the applicable deadline, carried leave expires automatically.

When leave has NOT been carried into 2026

If no carry-over appears in your 2026 balance, this is typically because:

1) Carry-over is not permitted by local law

Some countries legally require leave to be used within the same year. In these countries, unused leave must expire at year-end.

2) Carry-over requires agreement that was not in place

In some countries, leave may only be carried if:

Agreement is documented, or
Approval is granted under company policy

If this did not occur before year-end, leave expires.

3) Carry-over existed but expired before 2026

Some countries allow carry-over only into early 2026 (for example until March or April). If unused by that deadline, balances reset to zero.

4) Only statutory leave is protected

Certain countries require only statutory leave to be preserved. Any additional contractual leave may expire under company policy.

Country-by-country carry-over rules

Carry-over rules vary by employment country. The table below shows whether unused 2025 leave was granted into 2026, how much may be carried, and when it must be used.

Country	PTO Rules & Considerations
Algeria	PTO carry-over allowed: Yes Maximum number of PTO days: At the discretion of the client PTO days expire: At the discretion of the client Country rules are flexible. The local team can apply client policies where the law permits flexibility.
Angola	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: March 31 of the following year Any PTO days not taken by March 31 will lapse and will not be carried forward further, unless otherwise required by law or agreed under exceptional circumstances. Annual leave cannot be converted into salary during employment, except upon termination.
Argentina	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: May 31 of the following year
Armenia	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: March 31 of the following year PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. Employers are not required by law to allow carryover and may refuse an employee’s request. If an employee avoids taking leave for 2.5 consecutive years (30 months), the employer can either schedule the leave unilaterally (assign the vacation dates) or pay a penalty. If an employee leaves the job with unused leave, including carried-over days, the employer must pay monetary compensation for those unused days in the final settlement.
Austria	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Annual leave expires 2 years after the end of the leave year in which it was earned. This means employees normally have the year of accrual plus 2 additional years to use their leave. Austrian court decisions have made it clear that leave does not expire automatically if an employer does not actively inform employees about their remaining entitlement and encourage them to take it.
Azerbaijan	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement.
Bangladesh	PTO carry-over allowed: Yes Maximum number of PTO days: A maximum of 60 days can be carried over, including the previous year’s earned leave PTO days expire: Carried-over PTO does not expire The employee may choose to receive cash in lieu of unused earned leave, but they are only allowed to cash out up to half of their earned leave at the end of the year, and this can only be done once per year.
Belgium	PTO carry-over allowed: No. Leave cannot be carried over and must be used within the holiday year, by December 31. If the employee is not able to take leave due to illness, accident, maternity, adoption, or parental leave, they can defer these days for up to 24 months (two years). It is especially important that the employer encourages workers to take all the vacation days they are legally entitled to; the worker cannot be disadvantaged because the employer does not authorize vacation time.
Bulgaria	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: June 30 of the following year
Canada	PTO carry-over allowed: Yes, required Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: 10 months after the end of the vacation year Employers must ensure employees take their remaining minimum entitlement within this 10-month period. Employers are encouraged to schedule vacations for employees if they do not do so themselves within the year or the carryover period. It is good practice for employers to review vacation usage in the fall to ensure all employees have taken or scheduled at least their statutory minimum entitlement, minimizing any carryover.
Croatia	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: June 30 of the following year
Czech Republic	PTO carry-over allowed: No Annual leave cannot be carried over to the next year, nor can it be paid out instead of being taken. The only exception is if the leave cannot be used for operational reasons; in that case, the employee is allowed to carry over leave, which must be used within 12 months after the year in which it was earned. PTO payout is only allowed at the end of employment, not during an ongoing employment relationship.
Dominican Republic	PTO carry-over allowed: No All PTO must be used within the year.
Ecuador	PTO carry-over allowed: Yes Maximum number of PTO days: Please see rules below PTO days expire: If vacation days are not taken within the allowed accumulation period, for example by the fourth year after they were earned, the first year’s entitlement is generally lost. Vacation must therefore be taken within the three-year carryover period or it may expire under the law. Employees may postpone using annual vacation for up to three consecutive years in order to accumulate it for use in the fourth year. This effectively allows an employee to accumulate up to four years’ worth of vacation in limited circumstances, for example up to 60 days based on the basic 15-day annual entitlement.
Georgia	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: December 31 of the following year PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. Employers are not required by law to allow carryover and may refuse an employee’s request.If an employee avoids taking leave for 2.5 consecutive years (30 months), the employer can either schedule the leave unilaterally (assign the vacation dates) or pay a penalty.If an employee leaves the job with unused leave, including carried-over days, the employer must pay monetary compensation for those unused days in the final settlement.
Germany	PTO carry-over allowed: Yes Maximum number of PTO days: 20 days, statutory leave only PTO days expire: March 31 of the following year Additional leave above the statutory minimum of 20 days may be carried over depending on company policy.
Ghana	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement PTO carryover depends on company policy or contract, but is generally not encouraged.
Guatemala	PTO carry-over allowed: No
Ireland	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: June 30 of the following year PTO carryover requires mutual agreement between the employee and the employer. It is not automatic. In the case of certified illness, the employee is entitled to use unused leave within 15 months after accrual.
Israel	PTO carry-over allowed: No
Italy	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: No statutory expiry, but employers must encourage employees to take leave shortly after carryover Each case should be analyzed separately. Please reach out to support@remofirst.com to confirm.
Ivory Coast (Côte d'Ivoire)	PTO carry-over allowed: Yes, but with limitations (see rules below) Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: If mutually agreed between the employee and employer, the employee must take the carried-over PTO within 3 months after the reference period.In Ivory Coast, employees are entitled to 24 paid leave days per year after one year of service, equivalent to 2 days per month. The “reference period” for annual paid leave is the 12 months following the employee’s date of hire or the end of the previous leave period, not the calendar year.Generally, employees must take their annual leave within the reference year unless both parties agree otherwise. In that case, leave may be carried over to the following reference period, but must be taken within 3 months.
Jordan	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Carried-over PTO does not expire Carried-over PTO that has not been used within 2 years is recommended to be paid out.
Kenya	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Carried-over PTO does not expire
Kyrgyzstan	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Carried-over PTO does not expire Annual leave is granted after 11 months of employment. However, by agreement with the employer, it may also be granted after 6 months. After 11 months, the employee is required to take at least 14 calendar days of leave. If the leave is not used, it may be postponed and will accumulate until termination. Upon termination, all unused leave days are paid out.
Laos	PTO carry-over allowed: Yes, but not defined by law Maximum number of PTO days: At the discretion of the client due to the lack of a statutory framework PTO days expire: At the discretion of the client due to the lack of a statutory framework Company policy must not reduce the minimum statutory annual leave entitlement.
Latvia	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Carried-over PTO does not expire.
Lebanon	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: Carried-over PTO does not expire Carried-over PTO that has not been used within 2 years is recommended to be paid out.
Luxembourg	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: March 31 of the following year
Montenegro	PTO carry-over allowed: Yes Maximum number of PTO days: Maximum 10 PTO days PTO days expire: June 30 of the following year
Morocco	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: December 31 of the following year
Nepal	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: March 31 of the following year. If not used by then, carried-over PTO is paid out.
Netherlands	PTO carry-over allowed: Yes Maximum number of PTO days: 20 days, statutory leave only PTO days expire: June 30 of the following yearAdditional leave above the statutory minimum may follow company policy.
Nigeria	PTO carry-over allowed: Yes Maximum number of PTO days: No statutory limit on the number of PTO days that can be carried over; determined by company policy and must be in writing PTO days expire: No statutory expiry for carried-over PTO; determined by company policy and must be in writing There are no statutory laws governing PTO carryover.
Panama	PTO carry-over allowed: Yes Maximum number of PTO days: 60 days, maximum of 2 periods PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement “2 periods” means 2 years’ worth of PTO, or 60 days total Carryover requires a written agreement plus MITRADEL approval, and approval can be denied if it is considered harmful to the worker.When an employee takes saved days, a minimum of 15 days must come from Year 1’s block first, with the remainder taken later.
Peru	PTO carry-over allowed: Yes Maximum number of PTO days: 60 days, maximum of 2 periods PTO days expire: Should be used in the year after it is earned; fully expires (prescribes) after 4 years if the employer does not schedule it Employees receive 30 calendar days of PTO, including weekends, after 1 year of employment. Carryover is permitted, but requires written agreement from both sides. The employee must take at least 7 consecutive days before carrying over the remaining leave.
Philippines	PTO carry-over allowed: Yes Maximum number of PTO days: No statutory limit on the number of PTO days that can be carried over; determined by company policy and must be in writing PTO days expire: No statutory expiry for carried-over PTO; determined by company policy and must be in writing The client’s policy should be shared with RemoFirst so that, upon termination or resignation, the local team can make accurate calculations.
Poland	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: March 31 of the following year
Portugal	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: April 30 of the following year Employees must take at least 10 consecutive vacation days per year, except where the first year of employment is not a complete year.
Saudi Arabia	PTO carry-over allowed: Yes Maximum number of PTO days: 5 PTO days can be carried over PTO days expire: December 31 of the following yearAny remaining unused days beyond this limit will be forfeited.
Serbia	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: June 30 of the following year If annual leave is taken in parts, the first part should generally be used as at least 2 consecutive working weeks within the calendar year. This is generally not followed in practice, but is technically a legal requirement.
Singapore	PTO carry-over allowed: Yes Maximum number of PTO days: 7 days of PTO can be carried over by default, but this can be increased if required by the client PTO days expire: March 31 of the following year by default, but this can be extended if required by the client
Spain	PTO carry-over allowed: No Carrying over PTO is permitted, but only if the employee is unable to take leave in the current year and can provide adequate proof.Please check with support@remofirst.com to confirm on a case-by-case basis.
Switzerland	PTO carry-over allowed: Yes Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract. There is, however, a statutory expiry period of 5 years. It is generally recommended to implement an expiry date of March 31 of the following year.Employers may determine the timing of vacation, while taking employees’ preferences into account where possible.
Tanzania	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: June 30 of the following year
Thailand	PTO carry-over allowed: Yes Maximum number of PTO days: Up to 50% of entitled PTO days can be carried over, subject to the maximum balance PTO days expire: March 31 of the following year
Tunisia	PTO carry-over allowed: Yes Maximum number of PTO days: Maximum 18 days; this can be increased at the client’s discretion PTO days expire: December 31 of the following yearEmployers are encouraged to ensure employees take their annual leave regularly, as annual leave is considered a public-order right related to health and safety. Carried-over PTO cannot be replaced by cash compensation except upon termination of employment. Internal policies may further regulate carryover, such as deadlines or caps, provided they are not less favorable than the statutory minimum. If the employer does not wish to allow PTO carryover, this must be clearly communicated to employees in advance, and employees may be formally required to take their accrued leave before the end of the calendar year.
Turkey	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: PTO days do not expire
United Arab Emirates	PTO carry-over allowed: Yes Maximum number of PTO days: A maximum of 50% of annual leave can be carried over PTO days expire: March 31 of the following year
United Kingdom	PTO carry-over allowed: Yes Maximum number of PTO days: At the discretion of the client PTO days expire: At the discretion of the client; 6 months is recommendedThe client determines the carryover rules, and the employee does not have any authority over them.
United States	PTO carry-over allowed: Yes, depending on state, city, etc. Maximum number of PTO days: See rules below PTO days expire: Compliance requirements in the U.S. vary significantly by city, state, industry, and employer size, and they can change at any time. Please reach out to with support@remofirst.com to confirm on a case-by-case basis.
Vietnam	PTO carry-over allowed: Yes, but not automatic Maximum number of PTO days: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement PTO days expire: At the discretion of the client, and must be formally agreed upon in the employment contract or a side agreement
Zimbabwe	PTO carry-over allowed: Yes Maximum number of PTO days: No limit on the number of PTO days that can be carried over PTO days expire: PTO days do not expire

Why your leave balance may differ from others

Leave carry-over depends on:

Your employment country
Local labor law
Your company’s leave policy
Whether agreement or approval was required
Whether leave expired before 2026

Employees in different countries, or under different legal frameworks, may therefore have different balances.

If you do not see a country of interest listed above, please contact our Support Team or your Customer Success Manager for assistance.