Paid time off

Paid time off in the Czech Republic is governed by statutory minimum entitlements that employers must provide to all employees. The Czech Labour Code establishes that full-time employees are entitled to a minimum of 20 calendar days of paid annual leave per calendar year. This entitlement applies regardless of employment contract type, though part-time workers receive a pro-rata allocation based on their scheduled hours.

The primary legislation governing paid time off is the Labour Code (Zákoník práce), specifically Act No. 262/2006 Coll., as amended. This law sets the baseline requirements for leave accrual, usage, and compensation.

Employees may accrue additional leave through collective agreements or employment contracts, which can exceed the statutory minimum. Leave must be taken within the calendar year in which it accrues, though employers may permit carryover of unused days into the following year under specific conditions. If leave is not taken by the end of the carryover period, employers must compensate employees financially for untaken entitlements.

Employers must maintain detailed records of leave taken and accrued. Leave requests should be submitted in advance, and employers may schedule leave timing, though they must consider employee preferences and operational needs. During paid leave, employees receive their regular salary or average earnings, depending on the employment contract terms.

Payroll teams must ensure accurate tracking of leave balances, timely payment during leave periods, and proper documentation for compliance. Failure to provide statutory leave or compensate for untaken entitlements can result in labour inspection penalties and employee claims.