Reminder: Employees Must Use the First Part of Their Annual Leave by End of 2025

by | Nov 1, 2025 | Accounting, Blog, Payroll | 0 comments

We remind all employers in Serbia of their legal obligation to ensure employees use the first part of their annual leave in accordance with the Labour Law, particularly when annual leave is taken in installments.

🔍 Legal Basis – Article 73 of the Labour Law

According to Article 73 of the Labour Law of the Republic of Serbia, annual leave may be taken:

  • all at once, or

  • in two or more installments,

Provided that the first portion must consist of at least two consecutive working weeks and be used by December 31 of the current year.

👉 The remaining portion of the leave can be used no later than June 30 of the following year, if the leave is split into parts.

✅ Key Conditions for Lawful Use of Annual Leave

To comply with legal provisions, the following conditions must be met:

  • The first portion (minimum of two consecutive workweeks) must be used by the end of the calendar year

  • The remaining portion may be used by June 30 of the following year

  • Exceptions apply only to employees who are:

    • on maternity leave,

    • on child care leave, or

    • on special child care leave

🧾 Leave Resolution and Attendance Records

An employee may submit a request to use annual leave, but even without a formal request, the employer is obligated to:

  • Issue an official Annual Leave Resolution (Rešenje o godišnjem odmoru)

  • Update the attendance record (work time log) to reflect the leave

  • Ensure the payroll calculation reflects both leave days and salary compensation accordingly

🕊️ Employee Rights During Religious Holidays

In accordance with Article 4 of the Law on State and Other Holidays in the Republic of Serbia, employees are entitled to paid leave on certain religious holidays, including:

  • Orthodox employees – on the first day of their patron saint’s day (Krsna Slava)

  • Catholic and other Christian employees – on Christmas Day and from Good Friday through Easter Monday, as per their religious calendar

  • Muslim employees – on the first day of Ramadan Bayram and Kurban Bayram

  • Jewish employees – on Yom Kippur

Employers are required to document such absences and properly:

  • Record them in the attendance system, and

  • Include them in the monthly payroll calculations

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