German payment in lieu of untaken leave — when employment ends
Leave that can no longer be taken because employment has ended must be paid out. It is cut to twelfths only if you leave within the first six months or in the first half of the year — leave in the second half after six months and the full annual leave stays due.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Ending an employment relationship· Step 7 of 8· Next step: Sending the German employment certificate electronically (BEA)
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Sources and assumptions
- gesetze-im-internet.de — BUrlG § 3 Abs. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Der Urlaub beträgt jährlich mindestens 24 Werktage. »
- gesetze-im-internet.de — BUrlG § 3 Abs. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Als Werktage gelten alle Kalendertage, die nicht Sonn- oder gesetzliche Feiertage sind. »
- gesetze-im-internet.de — BUrlG § 5 Abs. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Anspruch auf ein Zwölftel des Jahresurlaubs für jeden vollen Monat des Bestehens des Arbeitsverhältnisses »
- gesetze-im-internet.de — BUrlG § 5 Abs. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Bruchteile von Urlaubstagen, die mindestens einen halben Tag ergeben, sind auf volle Urlaubstage aufzurunden. »
- gesetze-im-internet.de — BUrlG § 11 Abs. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Das Urlaubsentgelt bemißt sich nach dem durchschnittlichen Arbeitsverdienst, das der Arbeitnehmer in den letzten dreizehn Wochen vor dem Beginn des Urlaubs erhalten hat, mit Ausnahme des zusätzlich für Überstunden gezahlten Arbeitsverdienstes. »
Calculation assumptions
- Only statutory minimum leave is covered; extra contractual or collective-agreement leave follows its own rules.
- You choose which case of BUrlG s. 5(1) applies; leave carried over from the previous year is not included.
- A day is valued at average pay over the last thirteen weeks excluding overtime pay (BUrlG s. 11), divided by working days per week. Tax and social contributions on the payment are not calculated.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.