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Other leave

What is unpaid leave and how does it affect annual leave?

7 min read ·

In short

The Labour Law does not give employees a general right to unpaid leave. Apart from the cases the law lists, such as travel leave, up to six months of unpaid leave after maternity leave, half-time work and foster parent leave, unpaid leave rests on agreement between employee and employer. Agreed unpaid leave does not count as time worked for annual leave and pushes the next entitlement date back by the same number of days (Art. 54(2)); it can never be deducted from the annual leave balance (Art. 56(4)).

Key points

  • General unpaid leave is not a statutory right; it is granted by agreement. Getting the employee's request in writing is good practice.
  • The law does regulate some unpaid leave: travel leave (Art. 56(6)), up to six months after maternity leave (Art. 74(6)), half-time work (Art. 74(2)) and foster parent leave (Art. 74(1)).
  • Unpaid leave is not among the absences Art. 55 treats as time worked, so it moves the annual leave entitlement date back by the same number of days (Art. 54(2)).
  • Paid or unpaid leave granted by the employer cannot be deducted from annual leave (Art. 56(4)).
  • The reason for and number of unpaid days are reported to the Social Security Institution (SGK) in the monthly premium and service document (Law No. 5510, Art. 86(4)).

What is unpaid leave?

Unpaid leave is time during which the employment contract continues but the employee does not work and is not paid. Labour Law No. 4857 contains no general right to unpaid leave that applies to everyone. The law regulates unpaid leave only in specific situations. Outside those, unpaid leave rests on agreement between the employee and the employer.

The distinction matters. Where the law regulates unpaid leave, the leave is granted once the conditions are met. Where it rests on agreement, the parties decide the length, the dates and the terms.

Unpaid leave regulated by law

LeaveLength and conditionsLegal basisEffect on annual leave entitlement
Travel leaveFor an employee spending annual leave away from the workplace's location, on request and with evidence: up to 4 days in total for the outward and return journeysArt. 56(6)No express rule in the law
Unpaid leave after maternity leaveOn request, up to 6 months after the 24-week (26 weeks for a multiple pregnancy) maternity leaveArt. 74(6)Disregarded; the entitlement date shifts
Half-time workAfter maternity leave, unpaid leave equal to half of the weekly working time: 60 days for the first birth, 120 for the second, 180 for later birthsArt. 74(2)No express rule in the law
Foster parent leave10 days on request after the child is placedArt. 74(1)No express rule in the law

Travel leave

Travel leave is tied to annual leave. If an employee will spend annual leave somewhere other than where the workplace is, and asks for it and provides evidence, the employer must grant up to four days of unpaid leave in total to cover the journeys there and back (Art. 56(6)). It is used together with annual leave, not on its own.

Unpaid leave after maternity leave

On request, a female employee may take up to six months of unpaid leave once the 24-week maternity leave (26 weeks for a multiple pregnancy) ends. The same right applies to one of the spouses, or the single adopter, when a child under three is adopted (Art. 74(6)). The law is explicit about this period: it is disregarded when annual paid leave entitlement is calculated. See the maternity leave guide for details.

Half-time work and foster parent leave

Under half-time work, after maternity leave ends the employee takes unpaid leave equal to half of the weekly working time for a set period (Art. 74(2)). An employee who becomes a foster parent is granted ten days of unpaid leave on request after the child is placed (Art. 74(1), added by Law No. 7578).

The law does not say expressly how either of these affects annual leave entitlement. For half-time work, one view holds that attendance is not interrupted because the employee still works every day; however, no Court of Cassation decision confirming this was found.

Other situations

  • Manoeuvres, call-up or a statutory work duty (other than regular military service) are a suspension under Art. 31 during which no wage is paid (subject to special laws). Up to 90 such days a year count as time worked for annual leave (Art. 55(c)).
  • Unpaid leave given to a pregnant or breastfeeding employee because of a health risk is disregarded for annual leave entitlement (Regulation on the Working Conditions of Pregnant or Breastfeeding Women, Nursing Rooms and Childcare Centres, Art. 7(3)).

Unpaid leave by agreement

Outside the situations above, unpaid leave is granted by agreement between the employee and the employer. The law sets no separate length or procedure for it; the parties agree the length and the terms. In practice:

  • Get the request in writing. The unpaid leave request supports the missing days reported to SGK and must be kept.
  • Record the dates clearly. The entitlement date shift is calculated from them.
  • Explain the effect up front. Tell the employee that unpaid leave will push back the next annual leave entitlement date.

For short absences it also helps to know about make-up work under Art. 64. Where leave is granted at the employee's request, the employer may require make-up work within four months. Make-up work may not exceed three hours a day or the maximum daily working time, may not be scheduled on holidays and does not count as overtime.

How does unpaid leave affect annual leave?

The entitlement date moves back

Entitlement to annual leave requires one year of service. Article 55 of the Labour Law treats certain absences within that year as time worked: within limits, illness, maternity leave, statutory family leave, weekly rest days and public holidays, among others. Unpaid leave is not on that list.

Under Art. 54(2), service is extended by the days on which attendance was interrupted for reasons outside Art. 55, so the entitlement date moves back accordingly. The Court of Cassation's 9th Civil Chamber has likewise held that unpaid leave and suspension periods do not count as service for the entitlement year (E.2021/3890, K.2021/11056).

One caveat: Art. 55(j) also treats "other leave granted by the employer" as time worked. Whether unpaid leave falls under that heading is debated in legal writing and there is no settled answer. For the unpaid leave of up to six months after maternity leave there is no debate: Art. 74(6) states expressly that it is disregarded for annual leave entitlement.

It cannot be deducted from annual leave

Under Art. 56(4), other paid and unpaid leave granted by the employer during the year cannot be set off against annual leave. An employee who takes 10 days of unpaid leave does not lose 10 days of annual leave balance. Unpaid leave leaves the existing balance untouched; it only postpones the next entitlement date. Our annual leave calculation guide explains step by step how that date is worked out.

Worked example

Ayşe joined on 1 March 2024 and earned her first annual leave entitlement on 1 March 2025. In June 2025 she took 20 days of unpaid leave. In this example unpaid leave is counted in calendar days.

EventDate
Start of employment1 March 2024
First entitlement1 March 2025
Unpaid leave3–22 June 2025 (20 days)
Second entitlement (without unpaid leave)1 March 2026
Second entitlement (shifted by 20 days)21 March 2026

Nothing is deducted from the balance Ayşe earned on 1 March 2025. Under Art. 54(3) the next service year runs from the day the previous entitlement arose, so from 21 March 2026. If there are no further gaps that year, her third entitlement date is 21 March 2027.

SGK reporting and record keeping

No wage is paid during unpaid leave. Under Law No. 5510, Art. 86(4), the reason for and number of days on which insured employees did not work and were not paid in a month are reported in the monthly premium and service document (the combined withholding tax and premium return). Agree the missing-day reason and count with your payroll specialist or accountant.

Workplace records and documents must be kept for ten years from the start of the year following the year they relate to (Law No. 5510, Art. 86(2)). Keep documents supporting missing days, such as the unpaid leave request, for that period too.

How İzin360 handles it

  • Statutory types built in. Unpaid leave, travel leave, unpaid leave after maternity leave and foster parent leave are ready-made leave types. The request screen shows that the type is unpaid.
  • Entitlement date shifts automatically. Unpaid leave days do not count towards annual leave entitlement, so İzin360 moves the next entitlement date back by those days. Unpaid leave is never deducted from the annual leave balance.
  • Calendar-day counting. General unpaid leave and unpaid leave after maternity leave are counted in calendar days.
  • Event date recorded. The birth or placement date is stored with unpaid leave after maternity leave, and the placement date with foster parent leave.
  • Documents kept safe. You can attach the employee's written request or the evidence for travel leave; every file is virus-scanned and stored encrypted.
  • Payroll export. The payroll export (CSV/XLSX) suggests an SGK missing-day reason for unpaid days; your payroll specialist confirms the suggested code. İzin360 does not calculate payroll. This export and the entitlement anniversaries report depend on your plan.

See annual leave entitlement and balances for how the entitlement rules work in the product.

Frequently asked questions

Can an employer refuse a request for unpaid leave?

General unpaid leave that the law does not regulate rests on agreement, so the employer is not obliged to accept the request. Where the law regulates unpaid leave, it is granted once the conditions are met: travel leave (Art. 56(6)), up to six months after maternity leave (Art. 74(6)), half-time work (Art. 74(2)) and foster parent leave (Art. 74(1)).

Is unpaid leave deducted from the annual leave balance?

No. Under Art. 56(4) of the Labour Law, other paid and unpaid leave granted by the employer cannot be set off against annual leave. Unpaid leave only moves the next annual leave entitlement date back by the number of days taken (Art. 54(2)).

Does the six months of unpaid leave after maternity leave affect annual leave?

Yes. Art. 74(6) states expressly that this period is disregarded when annual paid leave entitlement is calculated, so the next entitlement date moves back by the time taken. The 24-week maternity leave itself counts as time worked (Art. 55(b)).

Can an employee who has used up annual leave take unpaid leave?

Yes, if both parties agree. Some employers grant advance annual leave instead; however, advance leave is not regulated in the law and no reasoned Court of Cassation decision on setting it off against later entitlement was found. Whichever route you choose, keep a clear record based on the employee's request.

Legal basis

  • Labour Law No. 4857, Art. 54, 55, 56(4), 56(6)
  • Labour Law No. 4857, Art. 74(1), 74(2), 74(6) (as amended by Law No. 7578)
  • Labour Law No. 4857, Art. 31, 64
  • Law No. 5510, Art. 86(2), 86(4)
  • Court of Cassation (Yargıtay), 9th Civil Chamber, E.2021/3890, K.2021/11056 (29.06.2021)
  • Regulation on the Working Conditions of Pregnant or Breastfeeding Women, Nursing Rooms and Childcare Centres, Art. 7(3)

Stop tracking these rules by hand

İzin360 applies statutory leave rules in its calculations automatically. Try it free for 30 days.