How can an employer give employees more control over annual leave?

Employers can give employees more control over their annual leave by giving them as much flexibility as possible over the timing of their annual leave. This means refraining, as far as possible, from prescribing days on which employees must or must not take annual leave. Employers can also allow employees to take unpaid leave, purchase or sell annual leave days, borrow annual leave from the next year and bank annual leave over a period.