Key information for employers on payroll in 2026
In 2026, the annual working time will increase by 16 hours compared to 2025 (2,008 hours vs. 1,992 hours). This will have a direct impact on shift planning, payroll budgeting and working time limits within settlement periods. July is a particularly important month as it has the highest number of working hours in the year (184 hours). Incorrect planning could result in overtime at the scheduling stage.
In 2026, two public holidays fall on a Saturday: 15 August and 26 December. Each of these reduces the annual working time, meaning employers must grant two additional days off within the applicable settlement periods.
From a cost perspective, a key factor is the leave coefficient, which will be 20.92 in 2026. This coefficient:
● Is higher than in 2025.
● It applies not only to cash compensation for unused leave, but also to disciplinary penalties, compensation and remuneration for periods of unemployment.
● It must be determined based on the year in which the employment relationship is terminated, including any outstanding leave. Using an outdated coefficient is a common payroll error with financial consequences.
With a coefficient of 20.92, any HR decision resulting in the payment of leave compensation (e.g. termination of employment, failure to transfer leave, planning errors) will incur a higher cost per day and per hour of leave than in the previous year. In practice, the increase in the financial importance of active leave management in 2026 will be particularly significant in Q4 and in situations involving employee departures.