If you employ people in Sweden, annual leave is governed by one of Europe’s most generous and structured statutes: the Annual Leave Act (Semesterlagen, SFS 1977:480). The Act sets a 25-day floor that almost all collective agreements lift to 30, fixes a leave year that runs April to March rather than calendar-year, and grants every employee a right to take a four-week block in summer.

This guide walks through what the Annual Leave Act actually requires in 2026: the 25-day statutory entitlement, how the April–March leave year works in practice, the summer leave rule, holiday pay, carry-over, and the pitfalls that catch international employers most often. Every fact below is taken from Semesterlagen or guidance published by the Swedish Work Environment Authority (Arbetsmiljöverket).

Key Takeaways

The statutory minimum is 25 working days of paid annual leave per year under Semesterlagen.
The Swedish leave year runs from 1 April to 31 March — leave accrues during the qualifying year and is taken during the following leave year.
Every employee has the right to take at least four consecutive weeks of leave during June, July, or August.
Up to five days of leave can be carried forward to the next leave year by mutual agreement.
Untaken leave must be paid out in cash on termination.
Many collective agreements grant 30 days rather than the statutory 25.

The Statutory Entitlement Under Semesterlagen

Section 4 of the Annual Leave Act gives every employee — regardless of contract type, age, or hours — at least 25 working days of annual leave per year. This is one of the highest statutory floors in the EU, sitting well above the four-week minimum required by the EU Working Time Directive.

In Swedish leave law, “working days” (semesterdagar) means scheduled working days under the employee’s contract — Saturdays and Sundays are not counted, and neither are public holidays. So 25 statutory days translates directly to five calendar weeks for a typical Monday-to-Friday employee.

Statutory Leave vs. Collective Agreement Leave

Most Swedish workplaces are covered by a collective bargaining agreement (kollektivavtal). These agreements routinely improve on the statute, and the typical floor in a CBA-covered workplace is 30 days rather than 25. White-collar agreements such as those negotiated by Unionen, and blue-collar agreements under LO unions, almost universally contain the 30-day figure.

For employers, the practical effect is that the 25-day Semesterlagen number is the legal minimum, but the market norm for benchmarking new hires sits at 30. If you operate in a CBA-covered industry, your starting point is 30 unless you have negotiated a derogation.

Paid vs. Unpaid Leave Days

A wrinkle that surprises many international employers: under Semesterlagen, the 25-day right to leave is unconditional, but the right to paid leave depends on what the employee earned during the qualifying year. New joiners who have not yet built up earnings during a qualifying year still have a right to take 25 days off — they just may take some of those days unpaid (semester utan lön) until their next qualifying year completes. In practice, many employers offer förskottssemester (advance holiday pay) for new starters, but this is a contractual decision rather than a statutory duty.

The April–March Leave Year

This is the single biggest difference between Sweden and most other jurisdictions, and the most frequent source of confusion for international payroll teams. Under §3 of the Annual Leave Act:

The qualifying year (intjänandeår) runs from 1 April to 31 March. Leave is earned during this period.
The leave year (semesterår) runs from 1 April to 31 March of the following year. Leave earned in the qualifying year is taken during this period.

So leave earned between April 2025 and March 2026 is taken between April 2026 and March 2027. A new starter joining in May 2026 will be earning leave in the 2026/27 qualifying year that they would normally only take from April 2027 onwards — which is precisely why advance holiday pay is so common.

Note that collective agreements in some industries align the qualifying year and the leave year so that leave is earned and taken within the same period, smoothing the cash-flow picture for employees. Always check the applicable CBA before assuming the statutory default applies.

Eligibility: Who Gets Annual Leave

Semesterlagen is broad. Every employee in Sweden — full-time, part-time, fixed-term, and most categories of temporary worker — is entitled to annual leave. There is no minimum service period for the right to take leave; only the right to paid leave is conditioned on earnings during the qualifying year.

Pro-rated entitlement applies for partial years. If an employee starts mid-qualifying-year, the number of paid days is calculated based on the proportion of the qualifying year worked, using the formula in §7 of the Act.

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Employer Obligations Under Semesterlagen

Swedish leave law places several non-negotiable duties on the employer. Treat these as a checklist for any new Swedish entity.

1. Grant the Statutory Minimum of 25 Days

You must grant at least 25 working days of annual leave every leave year. Contracts that purport to offer less are void to the extent of the shortfall. A CBA may impose a higher floor — typically 30 days — that becomes the binding minimum for covered employees.

2. Allow Four Consecutive Weeks During Summer

Section 12 of the Act gives every employee the right to take at least four consecutive weeks of annual leave during June, July, or August (the so-called huvudsemester or main leave period). The employer can deviate from this only with the employee’s consent or under a collective agreement that explicitly permits a different summer arrangement.

This is not optional. Splitting summer leave into single-day allocations to avoid operational disruption is unlawful unless the employee agrees. Plan staffing and shift coverage on the assumption that most of the team will be away for four straight weeks at some point between June and August.

3. Pay Annual Leave at Normal Remuneration

Holiday pay (semesterlön) is calculated under §16–§16b of the Act. There are two main methods:

Sammalöneregeln (the same-pay rule): the employee continues to receive their ordinary monthly salary plus a holiday supplement (semestertillägg) — typically 0.43% of monthly salary per day of leave for non-CBA workplaces, or the rate set in the applicable CBA.
Procentregeln (the percentage rule): holiday pay is calculated as 12% of the employee’s total earnings during the qualifying year, divided across the days of leave taken. This rule applies by default to employees with variable pay, those who changed working hours during the qualifying year, and those whose pay structure makes the same-pay rule impractical.

The principle in both cases is that the employee should not be financially worse off for taking leave. Variable components such as commission, on-call premia, and shift differentials must be incorporated.

4. Pay Out Untaken Leave on Termination

When employment ends, any accrued but untaken leave must be paid out in cash as semesterersättning. This is mandatory and cannot be contracted away. Note that semesterersättning is calculated on the percentage rule (12% of qualifying-year earnings) and is paid out within one month of the employment ending.

5. Allow Carry-Over of Up to Five Days

If the employee has accrued more than 20 paid leave days in a qualifying year, the excess (up to five days) can be carried over to the next leave year by mutual agreement. Carried-over days can be saved for up to five years before they must be taken. This is a useful flexibility for senior staff banking days for a sabbatical or extended leave.

Common Pitfalls for International Employers

If your team has only operated in the UK, US, or Germany before, the Swedish framework will catch you off guard in predictable ways. Watch for these.

Pitfall 1: Treating the Calendar Year as the Leave Year

The statutory leave year is April to March, not January to December. International HRIS systems frequently default to a calendar-year leave model, which produces incorrect accruals, incorrect carry-over, and incorrect termination payouts when applied to Swedish staff. Configure each Swedish entity with the correct April–March cycle before onboarding the first employee.

Pitfall 2: Refusing or Splitting Summer Leave

Section 12 is unambiguous: employees are entitled to four consecutive weeks during June, July, or August. Refusing on the grounds of operational need, or quietly splitting the four weeks into shorter chunks, is unlawful unless the employee consents or a CBA provides otherwise. Plan ahead and arrange coverage; do not push back on the request.

Pitfall 3: Forgetting the Termination Payout

Semesterersättning on termination is statutory. It must be calculated under the percentage rule (12% of qualifying-year earnings on accrued days), paid within one month of the end of employment, and reported through normal payroll. Failing to pay it is a clear breach and a frequent complaint to Arbetsmiljöverket.

Pitfall 4: Excluding Variable Pay From Holiday Pay

Whether you use the same-pay rule or the percentage rule, regular variable components — commission, on-call premia, shift differentials — must be included. Paying only base salary during leave for a sales rep who normally earns substantial commission is underpayment.

Pitfall 5: Ignoring the CBA Floor

A surprisingly common error is to apply the statutory 25-day minimum in a CBA-covered industry where the agreement provides 30. If your business is bound by a kollektivavtal — which covers around 90% of the Swedish labour market — your binding floor is whatever the CBA says, not the statute. For a side-by-side picture of how Sweden compares with other Nordic and EU jurisdictions, see our guide on annual leave laws in Germany, France, and the Netherlands.

Frequently Asked Questions

How many days of annual leave am I entitled to in Sweden?

The statutory minimum under Semesterlagen is 25 working days of paid annual leave per year. Most employees covered by a collective bargaining agreement receive 30 days, which is the market norm in Sweden.

When does the Swedish leave year start?

The Swedish leave year runs from 1 April to 31 March. Leave is earned during the qualifying year (also 1 April to 31 March) and is then taken during the following leave year. Some collective agreements align the two periods so leave is earned and taken in the same year.

Can my employer refuse my summer leave in Sweden?

Generally no. Section 12 of Semesterlagen gives every employee the right to take at least four consecutive weeks of annual leave during June, July, or August. The employer can only deviate from this with the employee’s agreement or under an applicable collective agreement.

Can annual leave be carried over in Sweden?

Yes. If you have more than 20 paid leave days in a year, the excess (up to five days) can be carried over to the next leave year by mutual agreement. Carried-over days can be saved for up to five years.

What happens to unused leave when I leave my job in Sweden?

Untaken accrued leave is paid out in cash as semesterersättning, typically calculated as 12% of qualifying-year earnings applied to the unused days. It is statutory under Semesterlagen and must be paid within one month of the end of employment.

How is holiday pay calculated in Sweden?

Holiday pay (semesterlön) is calculated either by the same-pay rule (ordinary salary plus a daily supplement, often 0.43% of monthly pay per day) or by the percentage rule (12% of total qualifying-year earnings). The percentage rule is the default for variable pay and is the basis for the termination payout.

Practical Compliance Checklist

If you operate in Sweden, your leave management system needs to handle the following at minimum:

Track the April–March leave year correctly per Swedish entity.
Apply 25 days statutory or the CBA floor (typically 30 days), whichever is higher.
Distinguish paid and unpaid leave days for new joiners who have not completed a full qualifying year.
Support the four-week summer block during June–August in scheduling and approvals.
Calculate holiday pay using the same-pay rule or the percentage rule, including variable components.
Carry over up to five days by agreement, with multi-year retention.
Pay out semesterersättning automatically within one month of termination.

How Leave Balance Helps Swedish Employers Stay Compliant

Managing Semesterlagen correctly across a Swedish workforce — alongside UK, AU, or US teams — is the kind of compliance work that breaks generic spreadsheets. Leave Balance is built to handle it.

Country-specific leave year configuration so Swedish entities run on April–March while UK and US entities run on calendar year
Statutory and CBA floors — set 25 or 30 days per policy, with paid and unpaid day tracking
Summer leave planning with team coverage views during June–August
Termination payouts calculated on the percentage rule from qualifying-year earnings
Multi-country support with separate policies per entity, all on a single dashboard

For a broader comparison across Europe, see our guides to annual leave entitlement in Germany under the Bundesurlaubsgesetz and the employer’s guide to annual leave entitlements in the UK for a side-by-side picture.

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