In accordance with Article 5 of the Regulations on Annual Paid Leave for Employees, there are two ways to deal with the annual leave not taken by the employee in the current year.
Taking compensatory leave in the following year. “Annual leave may be arranged centrally or in sections within a year, and generally not across years. If it is really necessary for the employer to arrange annual leave for employees across years due to production and work characteristics, it can be arranged across one year.”
“If the employer is really unable to arrange the annual leave for the employee due to work needs, it may not arrange the annual leave for the employee with the employee’s consent. For the number of days of annual leave that the employee should take but has not taken, the employer shall pay the annual leave salary compensation at 300% of the employee’s daily salary income.”