12. What happens to the accrued but unused annual leave in a leave year?
Any accrued but unused annual leave must be carried forward to the next leave year.
Employers are entitled to appoint the time of the leave after consultation with the employees, to be confirmed in writing at least 14 days in advance, unless a shorter period has been mutually agreed. As employers have such right, the accrued but unused annual leave will not be too long.
Employees may choose to accept payment in lieu of the part of his leave entitlement only if it exceeds 10 days. If it does not exceed 10 days, they cannot do so.
An employer who without reasonable excuse fails to grant annual leave to an employee is liable to criminal prosecution. No matter whether there is such ongoing prosecution, the employer must still compensate the employee by making payment in lieu of the unused annual leave or allow the employee to opt for taking paid annual leave.