Our annual leave year runs from 01/01/YYYY until 31/12/YYYY.

Previously, if an employee has been absent from 1 year into the next on grounds of sickness absence, we have allowed them to carry forward at least part of their accrued annual leave, and/or have it paid to them along with salary.

My quesstion is as follows.

Is there a legal requirement stating that annual leave accrued whilst on sickness absence, between annual leave years, should be paid to the employee?

Either this, or to allow the employee to add this to their new annual leave entitlement as a carry forward balance?

If not, would it be permissable to ‘wipe the slate clean’, with no carry forward or payment due?

I am aware of the Working Time Regulations, and this query is in relation to those employees who have been off on long term absence for one month or more.

Any advice gratefully received.
Paul