The Labor Code lays down minimum standards for the protection of employee, including 20 or 26-day paid annual leave. The employer may raise this standard and grant the employee extra paid leave days to be used. Such a situation may happen when an employee is very valuable to the employer or in the period of previous cooperation with the employee for some reason he was not able to use leave days (eg. he was not an employee). The manner of using such additional leave days depends on the wording of the provision in a contract.
In the first option, the employer can clearly stipulate that he increases the employee’s leaves from 26 to e.g 30 days per year. This would mean that in the case there are rules of using leaves in accordance with the Labor Code such as the obligation to use leaves in the calendar year for which it was granted (exceptionally until September 30 of the following year).
The contractual provision can also be formulated as follows: In addition, x leave days are granted to be used by the employee from the day of entry into employment. Such a provision is different because the extra paid leaves is available from the date of entry into employment for a whole period of employment. The codex rules of taking leaves shall apply accordingly and not directly. In this situation, the leaves is chargable on the last day of work, and afterwards, it turns into the cash equivalents of leave.