How Accrued Vacation Day Calculation Works

Understanding how many vacation days you have accrued, used, and how many you have remaining is essential for every employee in Italy. Vacation time is a constitutional right established by Article 36 of the Constitution and regulated by Legislative Decree 66/2003. In this comprehensive guide, we explain everything you need to know about calculating vacation days in 2026, with practical examples and our free Accrued Vacation Day Calculator.

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How Many Vacation Days Are You Entitled to by Law

Italian law establishes a minimum of 4 weeks of vacation per year (approximately 20 working days for those who work 5 days a week, or approximately 26 days for those who work 6 days). However, most National Collective Labor Agreements (CCNL) provide more favorable conditions.

Vacation Days by Major CCNL

  • CCNL Commerce: 26 working days per year (based on 6 working days per week)
  • CCNL Metalworkers: 4 weeks + additional days based on seniority
  • CCNL Public Employment: 28 to 32 days depending on length of service
  • CCNL Construction: 4 weeks per year plus paid leave
  • CCNL Tourism: 26 working days per year

It is important to check your own CCNL and individual contract to know the exact amount of vacation days you are entitled to, as many contracts provide additional days based on company seniority.

How Vacation Days Accrue: Monthly Calculation

Vacation days accrue proportionally to the months of actual work. The basic formula is simple:

Accrued vacation = (Annual vacation days / 12) × months worked

For example, with a CCNL that provides 26 vacation days per year:

  • For each full month worked: 26 / 12 = 2.17 vacation days
  • In 6 months: 2.17 × 6 = 13 accrued vacation days
  • In 9 months: 2.17 × 9 = 19.5 accrued vacation days

A month is considered “complete” for vacation accrual purposes if the worker has been employed for at least 15 calendar days in that month. This is particularly relevant for those who start or end an employment relationship mid-month.

Periods That Count Toward Accrual

Vacation days also accrue during:

  • Sick leave (within the protected period)
  • Mandatory maternity leave
  • Workplace injury
  • Marriage leave
  • Vacation days themselves and paid leave

They do not accrue during: unpaid leave of absence, optional parental leave (unless otherwise specified by CCNL), strikes, unjustified absences.

Full-Time vs Part-Time Vacation

For horizontal part-time workers (working every day but fewer hours), the number of vacation days is the same as full-time. Only the economic value of each day changes.

For vertical part-time workers (working only certain days of the week), vacation days are proportionally reduced to the actual working days. For example, someone who works 3 out of 5 days will be entitled to: 20 × 3/5 = 12 vacation days per year.

For mixed part-time, a combination of both criteria applies, depending on the agreed schedule distribution.

How to Calculate Remaining Vacation Days

Calculating remaining vacation days is essential for planning your time off and verifying the accuracy of your payslip. The formula is:

Remaining vacation = Accrued vacation − Used vacation − Scheduled vacation

You can find the necessary data on your payslip, where three entries usually appear in the lower section:

  • Accrued vacation: the total from the beginning of the year (or of the employment)
  • Used vacation: the days already taken
  • Remaining vacation: the difference, i.e., the days still available

Often the previous year's balance is also indicated, meaning unused vacation days from past years that are added to the current year's total.

Vacation Expiration: The 18-Month Rule

Legislative Decree 66/2003 (Art. 10) establishes precise rules for taking vacation:

  • 2 weeks must be taken in the year they are accrued, even consecutively if the worker requests it
  • The remaining 2 weeks must be used within 18 months from the end of the accrual year

For example, vacation days accrued in 2025 and not used by December 31, 2025, must be taken by June 30, 2027. After this deadline, the employer risks penalties from the Labor Inspectorate (from 100 to 600 euros per worker).

Unused vacation: Can it be paid out?

The law prohibits the monetization of vacation during the employment relationship: you cannot waive vacation in exchange for money. The only exception is the termination of employment (resignation, dismissal, contract expiration): in this case, unused vacation is paid out in the final payslip.

Economic Value of a Vacation Day

When unused vacation days are paid out, the economic value of each day is calculated as follows:

Vacation day value = Gross Annual Salary / CCNL daily divisor

The daily divisor varies by CCNL: typically 26 (6 days/week) or 22 (5 days/week). For example, with a gross annual salary of 30,000 euros and a divisor of 26:

30,000 / 26 / 12 = approximately 96 euros gross per vacation day.

Standard INPS contributions and IRPEF income tax apply to the payment of unused vacation, so the net amount will be lower.

INPS Contributions on Unused Vacation

Note: even if vacation days have not been taken, the employer must pay INPS contributions on their economic value within the 18th month following the accrual year. This means the company has an additional cost for unused vacation, and it is one of the reasons why many companies insist that employees use their vacation days.

How to Read Vacation Days on Your Payslip

In the lower part of your payslip, you will generally find a summary table like this:

  • Previous year remaining vacation: days left from last year
  • Current year accrued vacation: days accumulated since January
  • Current year used vacation: days already taken
  • Total remaining vacation: sum of remaining balances

If you notice discrepancies between your calculations and those on the payslip, contact the payroll office or your labor consultant for clarification.

Calculate Your Vacation Days with Our Free Tool

To simplify all these calculations, we have created a free online Accrued Vacation Day Calculator. Enter your CCNL, hire date, days already taken, and instantly get:

  • Total vacation days you are entitled to
  • Vacation days accrued to date
  • Remaining vacation days available
  • Economic value of unused vacation
  • Deadline for using them

Practical Tips for Managing Vacation Days

  • Plan ahead: notify your employer of vacation with adequate notice
  • Check your payslip every month: verify that the calculations are correct
  • Don't accumulate too many: you risk losing the right if you don't use them within 18 months
  • Keep records of requests: maintain written records of vacation requested and approved
  • Know your CCNL: some categories have more favorable rules than the law requires

Frequently Asked Questions

Do unused vacation days expire?

They don't expire automatically, but the employer who doesn't allow them to be taken within 18 months risks penalties. The worker can always request them and, in the event of termination, they are paid out financially.

Can I choose when to take vacation?

The employer must take the worker's needs into account but has the final say on scheduling. Two consecutive weeks must be granted during the summer period if requested.

Is vacation interrupted if I get sick?

Yes, if the worker falls ill during vacation, they can interrupt it by presenting a medical certificate. Sick days are not counted as vacation days.