Yes, in Taiwan, accrued annual leave can be carried over to the next year, but it must be used within a specific timeframe to remain valid.
Key Rules:
Carry-Over Period:
According to the Labor Standards Act, unused annual leave can be carried forward for up to 2 years from the end of the year in which it was earned.Expiration:
If not used within this 2-year period, the leave entitlement expires unless otherwise agreed between the employer and employee.Common Practice:
In practice, if the employee does not take the carried-over leave within the allowed period, the employer typically pays out the unused leave in cash after 2 years.