Under Latvian law, there is no legal provision for carrying over unused annual leave to the next calendar year.

Employees are expected to use their annual leave within the current leave year.

Accumulating or carrying over leave beyond the current year is not permitted as a general rule.

If an employee is temporarily incapacitated (e.g., due to illness or other valid medical reasons) and cannot take their annual leave, the unused leave may be carried over beyond the current year.

This ensures employees do not lose their entitled leave due to circumstances beyond their control.