In general, employees must use all of their annual leave during the year in question, and there is no entitlement to carry leave over to the following year. On an exceptional basis, however, an employee may postpone their remaining leave until 31 March of the following year if they have not been able to use their leave:
- for reasons related to company operations and the justified wishes of other employees;
- due to illness (treated as an effective period of work giving entitlement to annual leave);
- due to maternity leave (treated as an effective period of work giving entitlement to annual leave);
- due to an exemption from work for pregnant women;
- due to parental leave (not treated as an effective period of work).
There are, however, three exceptions that may allow an employee to schedule their leave beyond the 31 March deadline:
- if the employee has been unable to use their leave due to the employer's operational needs, or if the employer refuses to allow the leave for other justified reasons;
- if the employee has not been able to schedule their leave due to illness;
- if the employer and employee have entered into a specific agreement allowing employee to take the leave during the following year.
Aside from these exceptions, any unused days of leave will be forfeited.