Collective agreements may increase the number of vacation days or regulate specific aspects such as:
- The method of distributing rest periods (rotating shifts, company closures, fixed weeks, etc.).
- The criteria for prioritizing workers in the event of conflicting dates.
- The conditions for enjoying vacation time for temporary contracts or part-time workers.
Likewise, internal company agreements allow general regulations to be adapted to the characteristics of each organization, always within the limits established by law.
Rights and obligations of the company and the worker
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The right to vacation is inalienable and its enjoyment must be guaranteed by the company.
During this period:
- The worker retains their usual salary, without deductions or penalties.
- The company must ensure proper planning and keep a daily record of the days worked (RDL 8/2019). Vacation is not working time, but there must be internal records of its periods (calendar/requests) and it must be reflected in payroll and contributions.
If the company unjustifiably prevents the enjoyment of vacation time or does not give due notice, it could be committing a serious labor violation. For their part, workers are obliged to respect the agreed dates and to report any incident that prevents them from enjoying their vacation time
How to calculate vacation days correctly
The Workers’ Statute establishes a minimum of 30 calendar days of vacation per year worked, equivalent to 22 working days. Calendar days include all days on the calendar (Monday through Sunday), while working days refer only to those actually worked.
The conversion to 22 working days is a common practice included in collective agreements, but it does not constitute an autonomous legal figure, with the provisions of the applicable agreement always prevailing.
To calculate proportional vacation time, the following formula can be applied:
- 30 calendar days / 12 months = 2.5 calendar days per month worked.
- 22 working days / 12 months = 1.83 working days per month worked.
Thus, for example, an employee who has worked for 8 full months in a company whose agreement establishes 22 working days of vacation per year will be entitled to 14.64 working days. These days must be rounded up as provided for in the agreement or in the collective or individual agreement, but never unilaterally by the company.
General calculation based on full-time or part-time work
Part-time workers are entitled to the same number of vacation days as full-time employees. The difference between the two is not the number of days, but the corresponding remuneration, which is calculated in proportion to the time worked.
Vacation in temporary and part-time contracts
When a contract does not cover the entire year, vacation is offered in proportion to the time worked, following the established formula.
For example, after three months of work, the employee would accumulate 7.5 calendar days.
In these cases, vacation can be taken during the term of the contract or paid out in the severance package if it has not been possible to take it before the end of the contract.
Pending or unused vacation time: what the company must do
As a general rule, vacation time must be taken within the calendar year in which it is accrued. It can only be accumulated or carried over to another period when established in the collective bargaining agreement or permitted by the company. It is common for some companies to allow vacation time to be taken until February of the following year.
They may also be postponed if they were not taken for justified reasons, such as temporary incapacity or suspension due to childbirth and childcare.
In the event of sick leave, the employee retains their right to take vacation after their discharge, even if the year has ended. If the incapacity is not related to pregnancy, childbirth, or breastfeeding, the vacation may be taken within 18 months of the end of the year in which it was accrued.
When the employment contract is terminated and the employee has outstanding vacation days, the company must pay them in the severance package, together with the proportional part of extraordinary payments and salaries, in addition to contributing for those days. Failure to do so may be considered a punishable breach of employment.
Tips for organizing vacations without affecting productivity
Organizing employee vacations without harming productivity can be a complicated task, but it is possible if the company acts with planning, communication, and the right tools.
The key is to plan ahead and establish a clear methodology that is accessible to the entire team.
Plan the annual work calendar in advance
Planning the vacation calendar in advance allows you to balance the needs of the business with the employee’s right to rest.Good management of employee vacations is essential to ensure well-being, productivity, and legal compliance within the company.
Beyond assigning dates, it involves planning, coordination, and knowledge of current labor regulations. Incorrect management can lead to internal conflicts, penalties, or payroll errors.
In this article, Leialta, as specialists in labor consulting, explains how to organize vacations in your company step by step, what the Workers’ Statute requires, how to calculate the corresponding days, and how to avoid errors in planning and recording.
Why is good vacation management important?
Effective vacation management allows you to strike a balance between employees’ right to rest and the company’s production needs, avoiding overlaps or critical absences in service provision.
That’s why planning ahead and adapting the work calendar to each department’s activity is key to maintaining productivity without sacrificing employee well-being.
Labor regulations on vacations in Spain: what the law says
In Spain, the right to vacation is regulated by Article 38 of the Workers’ Statute, Directive 2003/88/EC of the European Parliament, and the collective agreements applicable to each sector.
The minimum period of paid annual vacation is 30 calendar days per year worked, which may be extended by collective agreement or individual contract, but in no case may it be less.
What the Workers’ Statute says
Article 38 of the Workers’ Statute establishes that all employees are entitled to an annual period of paid vacation, which cannot be replaced by financial compensation, except in the event of termination of contract with days remaining, which must be paid.
The company must communicate the dates of the vacation at least two months in advance, and the calendar must be set by mutual agreement between the employer and the employee. Disputes over vacation dates are handled by the special procedure in Article 125 LRJS.
If the employee is on sick leave or temporarily incapacitated during the vacation period, they may take their vacation once they return to work, in accordance with the case law of the Court of Justice of the European Union (CJEU).
If the incapacity has prevented the employee from taking their vacation during the corresponding year, they may take it after being discharged from medical care and, if the incapacity is not related to pregnancy, childbirth, or breastfeeding, within 18 months of the end of the year in which it was accrued.
Collective agreements and internal company agreements
The HR department or the person in charge of managing employee vacations should design a base calendar that takes into account work peaks, critical positions, and priority criteria (seniority, annual rotation, work-life balance, etc.).
In addition, it is essential to communicate the process internally with transparency to avoid conflicts and reinforce team confidence.
Use of vacation management software and tools
Although vacation management can be done manually, digitization greatly facilitates the management of vacations and absences.
Using tools or platforms such as Factorial, Kenjo, or SesameHR allows you to:
- Automate requests.
- Approve shifts.
- Synchronize data with payroll.
- Control schedules.
In addition, these solutions generate useful reports for HR and management departments, helping to detect patterns of absences or periods of low coverage.
Vacation and payroll: how to correctly reflect periods of leave
Vacation management and planning not only affects internal organization, but also affects the correct preparation of payroll and contributions. It is mandatory to adequately reflect periods of leave in each employee’s payroll.
Contributions and remuneration during vacations
Vacations are a paid period: the employee receives the same base salary and usual supplements (for example, collective agreement or seniority bonuses), except for those directly linked to productivity or attendance.
In terms of contributions, Social Security requires vacation days to be included in the same month in which they are taken, even if the employee does not physically attend work.
In the case of accrued and unused vacation days (for example, at the end of the contract), the company must contribute for those additional days in the month of the severance payment, counting them as days worked for contribution purposes.
In cases where there is accrued and unused vacation time that is paid in the severance pay, the company must submit a supplementary settlement (L13) corresponding to those days in the month in which the contract is terminated. This settlement must include the days that fall in the following month or months, without applying any pro rata calculation and respecting the established contribution limits.
How to record vacation time in the payroll system
To record vacation time correctly, follow these steps:
- Identify the vacation period within the corresponding month.
- Mark the days as paid rather than as absences.
- Reflect the corresponding amounts in the contribution file (CRA file).
- Keep an internal record (manual or digital) with the dates of leave taken and approved requests.
Labor management programs allow this process to be automated, helping to reduce errors.
What happens to vacation time in severance pay
When an employment contract ends and the employee has not taken all of their accrued vacation days, the company must pay them in the severance package.
This unused vacation time must be calculated in proportion to the time worked during the year and reflected as a paid item subject to contributions and taxation.
For example, if an employee has worked for 9 months and has not taken any vacation, they will be entitled to 16.5 calendar days, which must be paid in their severance pay at a value equivalent to their daily salary.
Failure to compensate or correctly record these days may constitute a breach of labor regulations, punishable by the Labor Inspectorate.
Common mistakes in vacation management
Inadequate vacation management can lead to internal conflicts, payroll discrepancies, and administrative penalties.
Here are some of the most common mistakes we see in companies:
- Failure to plan the work schedule in advance.
- Failure to correctly record vacations in the time control or payroll system, in breach of working hours regulations.
- Improper compensation of vacations with money, except in cases of contract termination.
- Ignorance of the legal treatment of unused vacations after sick leave or contract suspension.
How LEIALTA can help you with labor management and vacation planning
At LEIALTA, we help companies manage their employees’ vacations safely, efficiently, and in compliance with the law.
Our team of labor experts is responsible for planning, recording, and monitoring rest periods in accordance with the Workers’ Statute and applicable agreements.
With LEIALTA, your company guarantees regulatory compliance and improves internal organization, freeing up time to focus on what matters most: your growth.
