When answering, it is most important to clarify not only how many hours are “missing.” According to R. Joskaudienė, it is necessary to determine why they were not worked, whether the accounting period has already ended, and whether the employee’s working time norm has been calculated correctly. The answer depends on these circumstances.
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After illness, no “hour debt” arises
The State Labour Inspectorate (VDI) explains that for an employee subject to cumulative working time accounting, the number of working hours in the accounting period must be recalculated due to temporary incapacity for work. Hours during which the employee did not work due to illness according to the approved work schedule are deducted from the established norm. Thus, not all calendar days of incapacity are important, and not automatically eight hours for each day, but the specific planned shifts.
“A conditional example. The employee’s accounting period norm is 520 hours. During incapacity, according to the approved schedule, he was supposed to work two 12-hour shifts. The recalculated norm:
520 − 24 = 496 hours.
If the employee actually worked 496 hours during this period, he fulfilled this norm. There is no basis to demand another 24 hours as unpaid illness “make-up.” Work beyond the recalculated accounting period norm is considered overtime, not debt repayment,” explains R. Joskaudienė.
However, not every monthly “minus” means a violation.
Cumulative accounting, according to the lawyer, means that the working time norm is assessed over a set accounting period. Therefore, when it lasts three months, according to R. Joskaudienė, the employee is not required to work the same number of hours every month.
“One month may have fewer hours, another more. Comparing the first month’s hours with the usual five-day workweek calendar does not yet show the final shortage. This follows from the concept of cumulative accounting established in Article 113 of the Labour Code (LC).
For example, if the three-month period has not ended, the next month in the legally established schedule may have more working hours. This is not automatically overtime or illegal “make-up.” However, the schedule must aim to fulfill the correct employee norm, not to return hours already deducted due to illness. Working time must be distributed as evenly as possible, observing work and rest restrictions,” said R. Joskaudienė.
And if the three months have ended, all planned shifts worked, but 24 hours are still missing?
Here, Article 115, paragraph 5 of the LC is important: if the norm is not fulfilled at the end of the accounting period due to the employee’s established working time regime, half of the corresponding wage is paid for the unfulfilled part.
According to the lawyer, this is not a rule allowing payment of half the entire salary. It only concerns the part of the norm not worked due to the established schedule.
“A conditional example. The employee’s hourly wage is set at 10 EUR before taxes. Due to the established schedule, not the employee’s absence from planned work, 24 hours are missing at the end of the period. For this part, the calculation is:
24 × 10 × 0.5 = 120 EUR before taxes.
Payment for actually worked time is made as usual. If a fixed salary was paid every month, the final settlement is made considering amounts already paid – 120 EUR is not an automatic addition to everything already paid. This is important according to Article 115, paragraph 7 of the LC,” explained R. Joskaudienė.
In this case, according to her, the law provides for settlement for the ended period, not transferring the employee’s “debt” to the next quarter.
At the same time, the lawyer says it is necessary to distinguish a situation where the employer cannot provide the agreed work for objective reasons: then the downtime rules under Article 47 of the LC may be relevant. Not every downtime can simply be called an “hour shortage” and the half-pay rule applied.
Can missing hours be “deducted from vacation”?
Not just because of missing hours. According to R. Joskaudienė, annual leave is not a means of settling the employer’s schedule. According to Article 126 of the LC, it is intended for the employee to rest and recover working capacity; the granting procedure is regulated by Article 128, payment by Article 130 of the LC.
“Two things must be distinguished: lawful granting of leave according to the applicable procedure, leave order and agreements, and a simple write-off of the balance, even though leave was not granted. The employer cannot retroactively convert illness or usual rest days according to the schedule into annual leave just to avoid a “minus” in the accounting.
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Therefore, the employee should not sign a request for leave that does not reflect reality just because it is explained: “This is just for accounting,” explained R. Joskaudienė.
Additional shift: the important thing is not its name but the legal conditions
According to Article 115, paragraph 2 of the LC, schedules must be communicated to employees no later than seven days before they take effect. They can only be changed in cases beyond the employer’s control, with a warning two working days before the employee’s workday. According to Article 110, point 4 of the LC, when the employer’s average number of employees is less than ten, it is enough to notify the schedule at least three working days in advance; other notification terms can be agreed with the employee. VDI emphasizes both conditions: a valid reason and a warning are required. Simply saying “we notified two days ago” is not enough.
If additional hours are overtime, according to Article 119 of the LC, written consent from the employee is usually required; exceptions are set by law. By the way, overtime can also occur by exceeding the duration of a specific shift – it is not always necessary to wait until the end of the quarter.
According to Article 144 of the LC, regular overtime work is paid at no less than one and a half times the wage, and work on a rest day not provided for in the work schedule – at no less than double. This is not the same as a usual Saturday or Sunday shift according to a rotating schedule.
“An employee’s proposal ‘I will come one more day’ also does not mean that an additional shift can be chosen independently: work is done according to the established schedule and lawful agreements,” emphasized R. Joskaudienė.
What does court practice remind us about this issue?
On May 14, 2019, the Court of Justice of the European Union in case C‑55/18, CCOO v Deutsche Bank, emphasized in point 60 the obligation to ensure an objective, reliable, and accessible system for calculating employees’ daily working time. The practical significance of this principle is that accounting data must allow verification of worked time. Simply explaining “the program shows a minus” does not replace such verification.
In the June 21, 2012 decision in case C‑78/11, ANGED, points 19–21, the Court distinguished the different purposes of annual leave and incapacity: the former is for rest and leisure, the latter to recover. The case defended the right to use leave later that coincided with incapacity.
These decisions are not a direct answer regarding a specific employee’s 24 hours. They explain important principles of accounting and rest protection, and specific calculations must be checked according to Lithuanian labor law and employee documents.
What to write to the employer first?
Before agreeing to “make up,” it is worth requesting a written explanation. Article 120, paragraph 5 of the LC gives the employee the right to familiarize themselves with their working time accounting and receive its statement free of charge.
“Save versions of schedules, notifications of changes, manager messages, and pay slips.
To check compliance with labor law requirements, you can contact VDI, and in case of an individual dispute over unpaid wages or violated leave rights – the Labour Disputes Commission. These are different procedures.
For such individual violations, the commission is usually approached within three months from learning or having to learn about the violation. This term is set by Article 220 of the LC,” said R. Joskaudienė.
According to her, before asking “when will I have to make up the time?” first ask: “Where did these hours come from and are they missing at all?”
Information verified on September 8, 2026. Calculation examples are conditional; the specific situation is assessed according to the employment contract, applicable working time norm, schedules, and accounting data.
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