Annual leave is a constitutional right of employees in Türkiye, serving not only to protect their well-being but also to support occupational health and safety measures.
The Turkish labour law sets out statutory minimum annual paid leave periods, which can be increased through mutual arrangements between the employers and the employees. While these statutory provisions generally apply to most employment relationships, the situation becomes more complex when it comes to high-level executives.
High-level executives, given their managerial authority and absence of an overseeing superior to approve their leaves, often bypass annual leave procedures and do not formalize their leave requests appropriately. This practice creates significant challenges for employers, particularly during termination of employment, as unused annual leave days’ must be paid-off to employees regardless of the termination reason, which may lead to substantial financial burden for companies.
Furthermore, under Turkish labour law, the burden of proof lies with the employer to demonstrate that annual leave was duly taken by the employee, typically by presenting a signed leave record or a similar document. In the absence of such documentation or credible evidence showing that the employees took their annual leave, it will be assumed under Turkish law that the leave was not taken.
In the previous decisions, the Court of Appeals overturned decisions of the lower courts that partially accepted employee’s unused annual leave payments mainly on procedural grounds such as judge’s failure to obtain employee’s statement on the subject matter. This was a rather mild approach for overturning the lower court’s ruling, focusing not on the substantive merits of the case but merely on procedural grounds.
However, in a 2024 landmark decision, the Court of Appeals applied a 50% reduction in the unused annual paid leave entitlement of an executive working as the general manager of the company. The court underlined that the general manager had the authority to arrange annual leave documentation and further stressed that it was against the ordinary course of life for an employee to work for nine years without taking annual leave.
This decision marks a significant milestone for employers, offering a less conventional interpretation of annual leave payments. By acknowledging the unique dynamics of executive roles, the ruling introduces a more balanced perspective that aligns with the practical realities of management responsibilities, paving the way for more balanced legal outcomes in similar disputes.
First published in the Edition 7, No. 2 of LIR Türkiye.
Share
Related persons
You can contact us for detailed information.

Legal Information
This briefing is for information purposes; it is not legal advice. If you have questions, please call us. All rights reserved.
You May Be Interested In
28 March 2025
Circular on the Prevention of Mobbing in Workplaces Has Been Published
On 6 March 2025, Presidential Circular No. 2025/3 on the Prevention of Mobbing at Workplaces (“Circular”) was published in the Official…
26 March 2025
Turkish Cybersecurity Law enters into force
The long-anticipated Cybersecurity Law No. 7545 came into force in Türkiye following its publication in the Official Gazette on 19 March…
24 March 2025
Recent Developments in Healthcare Legislation – Winter Issue 2025
Amendment to the Regulation on the Licensing of Medicinal Products for Human Use. An amendment to the Regulation on the Licensing of…
21 March 2025
Secondary Regulation on Crypto Assets Comes into Force!
Following the provisions introduced to the Capital Markets Law No. 6362 (“CML”) on crypto assets and crypto asset service providers…
11 March 2025
Turkish Data Protection Authority issues new guidelines for the processing of sensitive data
On 26 February 2025, the Turkish Data Protection Authority (“DPA”) published Guidelines on the Processing of Special Categories of Personal…
6 March 2025
Enforcement of Foreign Court Judgments in Türkiye: The Impact of Service Method
The enforcement of foreign court judgments in Türkiye is subject to the conditions set forth in Act No. 5718 on International Private and…