Annual leave is granted to employees in order for them to rest and to regain efficiency at work. In accordance with Article 31 (2) of the Charter of Fundamental Rights of the European Union and Article 7 of the Directive 2003/88/EB of the European Parliament and of the Council regarding certain aspects of work time organization (Working Time Directive), employers must guarantee employees at least 4 [work] weeks of paid annual leave. Furthermore, Article 49 of the Constitution of the Republic of Lithuania maintains that every employed individual has the right to paid annual leave. The question arises whether this type of constitutional right can be absolute and if, as a result, employees are able to exercise their discretion to decide for themselves how to use this right. Can employers decide to grant or refuse to grant leave based on their own discretion? This article aims to address the content of the right to paid annual leave and its implementation details. In particular, it seeks to verify the extent to which an employee or an employer can affect the implementation of such a right.