How does leave accrual work in Germany?

In Germany, here’s how leave accrual works:

• The employee is entitled to the full holiday entitlement after the first 6 months of their employment relationship. This is the waiting period.
• During the waiting period, the employee is entitled to 1/12 of annual leave for each full month of employment. Example for a five-day working week: 20 (vacation days) / 12 (months) = 1.66 days 
• Once the waiting period is over, the employee is entitled to the full leave entitlement. The full vacation entitlement arises at the beginning of each calendar year and is due immediately. The waiting period only has to be fulfilled once and not for each vacation year.
• The annual leave accruals are calculated as follows:                                                                         
  • 20 (days of vacation) / 12 (months) = 1.66 days                                                                               
  • 1.66 x months worked in a calendar year
• Upon termination of the employment relationship, if the holiday can no longer be granted in whole or in part due, it must paid out with the employee's last salary.