Carry forward of Annual Leave Entitlement


Dear fellow HR professional,

Would like to ask what's your company practice for unused leave to carry forward to next year?

Does your company allow just 50% or a fixed quantum to be carry forward and clear by a certain deadline e.g. Q1 or half-year, or year-end (12mth c/f as per MOM).

The same policy for all staff level or different for non-workman covered by the EA?

Any changes in policy esp with this COVID situation?






We allow 50% of leave entitlement to be c/f to the following year, staff allow to clear by end Dec otherwise forfeited.

COVID-19 requires slow staff to clear 5 days leaves April to May, using c/f leave and earned leave till Mar’20.

If c/f & earned leave already zero as at end Mar’20, then staff not required to clear any leave.




We allow 50% leave entitlement to be carried forward to following year-end. No change in policy in this situation, we communicated to all employees that they are still expected to clear their leave as usual despite COVID-19.




We allow 5 days brought forward to be cleared by June the following year.

No changes during/ after this COVID-19.




AL leave entitlement in my company is 20 days for a start (In Singapore) and we allow an employee to carry forward 14 days to the next year.

In view of the COVID-19 situation, it is a company-wide direction to get employees to clear their 2019 and first half of 2020 leave entitlement by Jun 2020. This is to ensure that when business picks up in the latter part of the year (hopefully), employees will not be all on leave.

Best regards,



I would like to know, during this COVID-19 situation, do you allow your staff to carry forward all Year 2020 annual leave to the year 2021 and utilise it by 31 March 2021 (for example)? If yes, how many days are they allow to carry forward?




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