On commencement of employment, an employee begins to build up or accrue holiday entitlement. The minimum statutory entitlement must be taken during the leave year. However it is up to the employer whether any untaken days above the minimum statutory entitlement may be carried over into the next leave year.

There is no statutory obligation on an employer to allow an employee to carry leave over to the following year. Leave may only be carried over if the employer gives the employee permission or if it is stated in the employment contract and/or staff handbook.