In the event of unused holidays, what happens to the worker and the employer? Are they lost? Or are they paid? For the Supreme Court, holidays are an inalienable right of workers and every worker has the right, in general, to four weeks of holidays, however, taking into account the individual contract and the CCNL applied. The matter is entirely governed by the law: the worker’s right to take holidays is in fact enshrined in art. 2109 of the Civil Code and regulated by Legislative Decree n.66 / 2003 and Legislative Decree 213/2004 Generally the employee must use two weeks of vacation in the year of accrual and the remaining days, however, can be used within 18 subsequent months, with the exception of workers on layoffs. After 18 months from the vesting period, the holidays will not be lost, but will remain available to the worker and the employer is obliged to pay the foreseen contributions. Although the law on the subject does not provide for the possibility for the worker to monetize the holidays, to incentivize the right rest, there are circumstances that allow it such as in the case of the close expiry of a fixed-term contract of annual duration, when the worker can choose not to take the holidays and to have them paid at the end of the employment relationship. Furthermore, in the event of dismissal or resignation, the holidays can be monetized or even can produce a right to the indemnity which, however, will be taxed in terms of tax and contributions being part of the salary. Finally, it may be useful to provide a distinction between holidays and permits – also called ROLs – because these, unlike holidays, have an expiry date and must be used in the year of accrual.