Since 1 August 2015, section 86(1) of the Workplace Relations Act 2015 states that statutory annual leave entitlement accrues during a period of certified sick leave.
Employees on long-term sick leave can retain annual leave they could not take due to illness for up to 15 months after the end of the year in which it is accrued.
Employees who leave their employment within 15 months of the end of the year in which this annual leave was accrued, are entitled to payment in lieu of this leave which was untaken due to illness.