An employee is entitled to 30 days of annual leave for each completed year of service, as per Article 29(1)(a) of the Federal Decree Law No. 33 of 2021 on Employment Relations. This law specifies that the employee is entitled to a paid annual leave of at least 30 days per year.

According to Article 19 of Cabinet Resolution No. 1 of 2022, an employee can carry forward up to 15 days of annual leave to the next year. Alternatively, the employee can negotiate with the employer to receive a cash allowance in lieu of the unused leave, based on the salary at the time of entitlement.

Annual leave becomes due upon completion of each year of service. If the employee has not taken the leave, they can request cash compensation from the employer. The employer has the discretion to approve leave, deciding whether it should be taken all at once or in intervals, depending on the company's HR policy.

The law also allows for payment of unused annual leave based on the basic salary, as per Article 29(9) of the Employment Law. This applies if the employee leaves the job before using the leave, regardless of the duration of service.

Ashish Mehta, the founder and Managing Partner of Ashish Mehta & Associates, provides legal advice in Dubai, the UK, and India. For more details about his firm, visit www.amalawyers.com. Readers can send their questions to news@khaleejtimes.com or Legal View, Khaleej Times, PO Box 11243, Dubai.