103.01 - Statewide Account Policy - Compensated Absences
The maximum amount of vacation leave that may be carried by an employee from one calendar year to another is 30 days. Any excess at calendar year-end, except for the provisions of Section 35.26 of Session Law 2018-145, is converted to sick leave and does not appear as a liability. Section 35.26 of Session Law 2018-145 provides for the reduction of any vacation leave remaining on December 31 of each year in excess of 30 days shall be reduced by the number of Special Annual Leave Bonus days awarded in Session Law 2018-145 that were actually used by the employee during the year such that the calculation of vacation leave days that would convert to sick leave shall reflect a deduction of those days of special annual leave awarded that were used by the employee during the year. The number of Special Annual Leave days awarded in Section 35.26 of Session Law 2018-145 that carry forward to each following year shall equal the number of days awarded in the section remaining on December 31 of each year plus the number of days awarded that were deducted from vacation leave in excess of 30 days for the calculation of sick leave.