9. What are leave year, common leave year and pro rata annual leave?

9. What are leave year, common leave year and pro rata annual leave?

A Leave year usually means any period of 12 months commencing on the first day of the employment or on an anniversary of that day.

However, employers may elect any period of 12 consecutive months as the common leave year for all of their employees (for example, from 1 January to 31 December each year). If employers wish to make this arrangement, they must give written notice to employees.

If an employee has not been employed for 12 months in the common leave year, the employer should calculate his or her leave entitlement on a pro rata basis. Any fraction of a day resulting from the calculation should be counted as a full day’s leave.

After consultation with his or her employer, the employee may opt to take the pro rata annual leave accrued preceding the commencement of the common leave year or carry it forward and combine it with his or her leave accrued in the next leave year.