Transferred working days in 2026: has the principle changed and what should employers consider?

When planning work schedules for 2026, employers should take into account the clarified interpretation of the State Labour Inspectorate (SLI) regarding the practical application of transferred working days.

The information published by the SLI for 2025 and 2026 is based on the same provisions of the Labour Law. The legal framework itself has not changed. However, in 2026 the SLI’s explanations are more structured and place greater emphasis on practical application, particularly in situations involving sick leave and the commencement or termination of employment relationships.

The legal framework remains unchanged

In both 2025 and 2026, transferred working days are determined on the basis of:

• Section 133(4) of the Labour Law;

• Section 136(8) of the Labour Law;

• Section 143(6) of the Labour Law;

• The respective Cabinet of Ministers’ Order on the transfer of working days for the relevant year.

The principle remains unchanged:
a working day that falls between a public holiday and a weekly rest day may be designated as a day off and transferred to a Saturday within the same week or another week within the same month.

It is important to note that a transferred working day:

• is not considered overtime work;

• does not change the total number of working days within the calendar month;

• must be assessed within the framework of the calendar month rather than an individual week.

The monthly assessment principle is a central element that the SLI emphasises particularly clearly in 2026.

Clarified application in cases of annual leave and sick leave

In its 2026 publication, the SLI provides fewer detailed examples but defines the principle more clearly: a working day is transferred together with all associated rights and obligations.

This means that the status of the specific date changes – a rest day and a working day are effectively exchanged.

In particular, the SLI addresses the following situations:

1. Commencement or termination of employment

If employment commences during the period between the designated rest day and the transferred working day, the employee must report to work on the transferred Saturday.

If the last day of employment falls on a transferred working day, it is treated as a normal working day.

2. Sick leave

If an employee was on sick leave on the day designated as a rest day but the sick leave ends before the transferred working day, the employee must report to work.

If the sick leave continues on the transferred working day, the employer records that day as part of the sick leave period and the employee has no obligation to perform work.

3. Annual leave

If the employee was on annual leave on the transferred rest day, the employee is not required to work on the transferred working day, as the leave day retains the status of a working day after its transfer.

2026 as an educational and transitional period

At the Labour Law Conference on 19 February 2026, the SLI indicated that 2026 would be considered a transitional period in terms of the practical application of the interpretation. This means that the SLI will primarily focus on guidance and education rather than imposing sanctions where employers continue to apply the 2025 approach.

However, this does not relieve employers of their obligation to organise working time in accordance with the law.

Practical risks for employers

Transferred working days affect:

• working time accounting;

• calculation of annual leave pay;

• payment during sick leave;

• application of employment start and end dates;

• reduction of working hours on pre-holiday days.

Errors in these areas may result in:

• incorrect payroll calculations;

• disputes with employees;

• risks during inspections by the SLI;

• reputational risks for the company.

These issues are particularly significant for companies with a larger workforce or high employee turnover.

Conclusion

The transfer of working days is not merely a calendar adjustment - it forms part of proper working time management, absence tracking and payroll compliance.

Our team supports companies in:

• organising working time accounting correctly in cases of transferred working days;

• accurately calculating annual leave and sick leave payments;

• ensuring payroll compliance with the Labour law;

• reducing legal and financial risks.

If you would like to ensure that your company’s working time accounting, leave calculations and payroll processes are organised correctly in cases of transferred working days, feel free to contact us.

Precision in labour law compliance is an investment in your company’s stability and security.