How to calculate and manage unused vacation days

Cómo calcular y gestionar las vacaciones no disfrutadas

Vacation is a fundamental right for every worker, but its proper management continues to raise many questions in companies. How many vacation days correspond per month worked? Can they be carried over from one year to another? What happens to unused vacation days in cases of dismissal or retirement? And what about part‑time contracts?

Having a clear vacation policy aligned with labor regulations is essential to avoid errors, conflicts, and possible penalties. In this article, we review the key points to calculate and manage vacation days —especially unused ones— and we give you practical tips to simplify this process, with tools such as Factorial, which automates and facilitates this type of task in companies of all sizes.

How many vacation days are granted by law?

According to the Workers’ Statute, all employees are entitled to a minimum of 30 calendar days of vacation per year worked, that is, 2.5 days per month. This minimum cannot be reduced, although it can be increased by a collective agreement or an agreement with the company.

Companies can manage vacation days based on calendar days or working days (usually 22 per year). In both cases, the equivalence per month worked is as follows:

  • 30 calendar days / 12 months = 2.5 days per month worked

  • 22 working days / 12 months = 1.8 days per month worked

On platforms such as Factorial, these calculations are generated automatically based on the internal policy and the employee’s start date, avoiding errors and saving administrative time.

How to calculate proportional vacation days?

Cómo calcular y gestionar las vacaciones no disfrutadas

If an employee joins halfway through the year or leaves the company before completing 12 months, it is necessary to calculate their proportional vacation days.
Example: an employee entitled to 24 vacation days per year joins on March 1 (10 months of work).
24 / 12 = 2 days per month → 2 × 10 = 20 proportional vacation days.

What happens with unused vacation days?

Can they be carried over?

As a general rule, vacation days must be taken within the calendar year. However, there are exceptions. If the employee was unable to take them due to incapacity, maternity/paternity leave, or a justified cause, the law allows them to be taken up to 18 months after the year in which they were accrued.

Can they be paid?

Vacation days cannot be exchanged for money, except in cases of contract termination (dismissal, end of contract, retirement…). In these situations, unused vacation days are included in the final settlement and are paid as a proportional part of the daily salary.

With Factorial, you can keep these vacation balances under control when issuing the final settlement or preparing exit reports.

What happens in special cases?

Cómo calcular y gestionar las vacaciones no disfrutadas

  • Part‑time contract: same number of vacation days, even if the daily working time is shorter.

  • Suspension ERTE: no vacation days are accrued during the suspended period.

  • Reduced‑hours ERTE: vacation days accrue normally, as in a part‑time schedule.

  • Temporary incapacity: if justified, the employee may take their vacation days once they return to work.

What happens if vacation days are not managed properly?

A poor manual management of vacation days can lead to calculation errors, overlaps, loss of control over absences, or legal issues. Among the most common mistakes are:

  • Not properly recording the days accrued, used, or carried over.

  • Not knowing the specific details of the contract (part‑time schedule, ERTE…).

  • Not giving sufficient notice or changing dates without agreement.

  • Not respecting the established legal minimums.

How to simplify vacation management in your company?

Cómo calcular y gestionar las vacaciones no disfrutadas

The best way to optimize this process is to have a system that allows you to:

  • Set personalized vacation policies.

  • Automatically calculate the days available for each employee.

  • Allow online vacation requests.

  • Notify overlaps and prevent errors.

  • Record all absences in real time.

Factorial covers all these points from a single, intuitive and accessible platform, allowing companies to save time, improve internal communication, and ensure legal compliance.

 

Frequently Asked Questions about
labor vacation in Spain

In Spain, by law, every worker is entitled to 30 calendar days of vacation per year, which is equivalent to 2.5 days per month worked.

In the case of working days, the usual calculation is 22 days per year, that is, 1.8 days per month worked.

As a general rule, vacation days must be taken within the calendar year.

However, they can be accumulated for up to 18 months if they have not been taken for justified reasons such as illness, maternity, or paternity.

When an employment relationship ends (due to dismissal, retirement, or end of contract), unused vacation days are included in the final settlement and are paid to the employee as a proportional part of the salary.

No, except in cases of contract termination. Under normal circumstances, vacation days cannot be exchanged for money. But if the contract ends, any pending vacation days must indeed be paid in the final settlement.

A worker with a part-time contract is entitled to the same number of vacation days as one with a full-time contract.

What changes is the amount of daily rest time, not the total duration of the vacation period.

It depends on the type of ERTE:

Suspension ERTE: no vacation days are accrued during the affected period.

Reduced‑hours ERTE: vacation days are accrued normally, based on the part‑time schedule.

The proportional amount is calculated based on the time worked.

For example, if an employee entitled to 24 days per year works 10 months, they are entitled to 20 vacation days (24 / 12 × 10).

The most effective option is to use HR software such as Factorial, which allows you to automate calculations, manage requests online, avoid overlaps, and maintain real‑time control of absences.

Download our free guide on how to manage your employees' vacation days

Guía completa para gestionar las vacaciones de tus empleados

We invite you to get our free guide on how to manage the vacation days of your employees, a useful tool for human resources managers.

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