Last verified: August 2026 · Employment Act 1955 annual leave rules

Malaysia annual leave guide 2026

Learn annual leave entitlement, pro-rated leave calculations, probation rules, resignation scenarios and common employment questions in Malaysia.

Key Takeaways

Section 60E of the Employment Act 1955 sets minimum paid annual leave at 8, 12 or 16 days depending on continuous service with the same employer.
Employees with less than 2 years of service receive at least 8 days, rising to 12 days from 2 to under 5 years and 16 days from 5 years onward.
The general statutory period to take annual leave is within 12 months after each completed service year.
These are statutory minimums; an employer may provide more generous leave through the employment contract or company policy.

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What Is Annual Leave?

Annual leave is paid time off provided to employees for rest, travel and personal matters. Under the Employment Act 1955, statutory annual leave is separate from rest days and paid public holidays.

The minimum entitlement increases with continuous service, while an employment contract or company policy may provide additional leave beyond the statutory minimum.

Annual Leave Entitlement in Malaysia

Section 60E provides the following minimum annual leave for every twelve months of continuous service with the same employer.

Length of ServiceMinimum Paid Annual LeavePractical Meaning
Less than 2 years8 daysMinimum entitlement for employees in the first service band.
2 years or more but less than 5 years12 daysMinimum increases after reaching 2 years of service.
5 years or more16 daysMinimum entitlement for employees with at least 5 years of service.
Statutory minimum: If your contract gives 14 days when the statutory minimum applicable to you is 12 days, you generally follow the more generous contractual entitlement.

How Pro-Rated Annual Leave Works

Section 60E specifically provides proportional annual leave where an employee has not completed twelve months of continuous service in the year in which the contract of service terminates. The statutory calculation is based on the number of completed months of service.

Pro-Rated Leave = Annual Entitlement × Completed Months of Service ÷ 12 Fractions below half a day are disregarded; half a day or more is rounded up to one day under the statutory rule.

Example: 6 Completed Months

An employee in the 8-day entitlement band leaves after completing 6 months of service:

Annual entitlement8 days
Completed months6 months
Calculation8 × 6 ÷ 12
Pro-rated entitlement4 days
Company accrual systems: Employers often accrue leave monthly throughout employment for administration. A company may use a more generous internal accrual method, but statutory termination entitlement should still comply with the Employment Act.

Annual Leave During Probation

Probation does not automatically remove statutory annual leave entitlement. Section 60E is based on continuous service with the same employer and does not create a separate exclusion simply because an employee is still on probation.

An employer may have procedures on when accrued leave can be scheduled or approved during probation, but company policy should not be used to eliminate statutory entitlement.

Practical distinction: “Can I take leave during probation?” and “Am I accruing statutory leave during probation?” are not the same question. Approval procedures may apply to taking leave, while statutory entitlement is tied to continuous service.

When Must Annual Leave Be Taken?

Under section 60E, the employer must grant and the employee must take statutory annual leave no later than 12 months after the end of each twelve-month period of continuous service.

If the employee fails to take the leave by the end of that period, the statutory entitlement can cease. However, if the employer asks the employee not to take all or part of the leave and the employee agrees in writing, payment in lieu may be made.

Carry-forward is not unlimited: A company's carry-forward policy should be read together with the statutory 12-month utilisation rule. Contractual leave above the statutory minimum may also be subject to separate company rules.

What If You Become Sick During Annual Leave?

If an employee who is on paid annual leave becomes entitled to statutory sick leave or maternity leave during that period, the relevant days are treated as sick leave or maternity leave instead.

The annual leave for those overlapping days is deemed not to have been taken.

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Sick Leave

Qualifying statutory sick-leave days can replace overlapping annual-leave days.

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Maternity Leave

Qualifying maternity-leave days are not treated as annual leave.

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Leave Balance

The annual leave corresponding to those statutory leave days is treated as not taken.

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Documentation

Employees should submit the medical or leave documentation required under the applicable rules.

Annual Leave During Resignation and Termination

When employment is ending, section 60E gives employees specific rights in relation to annual leave already due and leave accrued for completed months in the final service year.

SituationGeneral Statutory Position
Leave due from the preceding completed service periodThe employee is entitled to take it before termination.
Leave accrued in completed months of the current service periodThe employee is entitled to the proportional accrued leave before termination.
Contract ends before entitled leave is takenEmployer must generally pay the ordinary rate of pay for each outstanding leave day.
Dismissal under section 14(1)(a)The statutory payment-in-lieu rule on termination does not apply in the same way.
Notice period: Annual leave does not automatically cancel or shorten the contractual notice period. Whether leave is taken during notice should be properly arranged with the employer; payment in lieu of notice is a separate issue.

Annual Leave Pay and Encashment

An employee taking statutory annual leave should receive the ordinary rate of pay for each day of leave.

During ongoing employment, statutory leave is generally intended to be taken. Payment in lieu is expressly allowed where the employer requests the employee not to take the leave and the employee agrees in writing. On termination, outstanding statutory leave may also become payable under section 60E.

Unused Leave Payment on Termination = Outstanding Leave Days × Applicable Ordinary Rate of Pay Actual payroll treatment should follow the employee's pay basis and section 60E requirements.

Common Annual Leave Examples

Example 1: New Employee / Short Service

An employee in the 8-day entitlement band who terminates after 6 completed months would have a statutory pro-rated entitlement of 4 days, before deducting leave already taken.

Example 2: Employee With 3 Years of Service

An employee who has reached at least 2 years but less than 5 years of continuous service is in the 12-day statutory band.

Example 3: Employee With 6 Years of Service

An employee with at least 5 years of continuous service is in the 16-day statutory band.

Example 4: Resignation With Unused Leave

If an employee has 5 outstanding statutory leave days when the contract ends and those days were not taken before termination, payment may be due at the ordinary rate of pay, subject to the statutory rules and reason for termination.

Special Annual Leave Rules Employees Should Know

RuleWhy It Matters
Annual leave is additional to rest days and paid public holidaysAn employer should not count a statutory rest day or paid holiday as an annual-leave day.
Unauthorised absence above 10% of working daysAn employee may lose annual-leave entitlement for that 12-month service period if the statutory conditions are met.
Unpaid leave exceeding 30 days in a 12-month periodThe excess unpaid-leave period is disregarded when computing length of service for annual-leave purposes.
Sick / maternity leave overlaps annual leaveThe qualifying sick / maternity days are not treated as annual leave.

Annual Leave Approval and Company Policy

Employees normally need to follow a reasonable leave-application and approval process so that employers can manage staffing and operations.

However, company policy should be applied consistently with the statutory requirement that the employer grants and the employee takes the minimum leave within the permitted period.

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Apply Early

Follow the company's notice and leave-application procedure.

Get Approval

Do not simply assume annual leave is approved because a request was submitted.

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Check Balance

Compare opening balance, accrued leave, leave taken and remaining entitlement.

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Watch Expiry

Know the statutory utilisation period and any more generous company carry-forward rules.

Annual Leave vs Medical Leave vs Public Holiday

Leave TypeMain PurposeSeparate Statutory Entitlement?
Annual LeavePaid personal time offYes
Medical LeaveAbsence due to qualifying illness / medical reasonsYes
Paid Public HolidayGazetted / applicable paid holidayYes
Do not combine them: Section 60E expressly states that paid annual leave is in addition to rest days and paid holidays.

Common Annual Leave Mistakes

  • Assuming probation means there is no statutory annual-leave entitlement.
  • Treating the 8 / 12 / 16-day minimum as optional company policy.
  • Assuming all unused leave can be carried forward indefinitely.
  • Using incomplete months as completed months for statutory termination pro-rating without checking the rule.
  • Not applying the statutory half-day rounding rule to pro-rated leave.
  • Counting public holidays or statutory sick leave as annual leave.
  • Assuming annual leave automatically offsets the resignation notice period.
  • Failing to settle outstanding statutory annual leave properly when employment ends.

Employee Annual Leave Checklist

  • Confirm your continuous-service date with the employer.
  • Check whether your statutory band is 8, 12 or 16 days.
  • Compare statutory entitlement with the more generous contractual entitlement, if any.
  • Review leave already taken and the remaining balance.
  • Check the employer's application and carry-forward procedures.
  • When resigning, verify accrued leave for completed months and outstanding leave from the prior service period.
  • Keep leave approvals and final payroll records if there is a dispute.

Sources & Verification

This guide was last verified in August 2026 against section 60E of the Employment Act 1955 as published by the Department of Labour Peninsular Malaysia (JTKSM).

Frequently Asked Questions

How many days of annual leave are employees entitled to in Malaysia?

The statutory minimum is 8 days for less than 2 years of service, 12 days for 2 years or more but less than 5 years, and 16 days for 5 years or more of continuous service with the same employer.

Is annual leave paid?

Yes. Statutory annual leave is paid leave and the employee is entitled to the ordinary rate of pay for each day of such leave.

Does annual leave accrue during probation?

Probation is not a separate exclusion under section 60E. Statutory entitlement is tied to continuous service, although the employer may have procedures governing when leave can be scheduled or approved.

How is annual leave pro-rated when employment ends?

If the employee has not completed 12 months of continuous service in the year of termination, entitlement is proportional to completed months of service. A fraction below half a day is disregarded and half a day or more is rounded to one day.

Can annual leave be carried forward forever?

No. Statutory leave must generally be granted and taken no later than 12 months after the end of the relevant 12 months of continuous service. More generous contractual leave may have separate company rules.

Can unused annual leave be paid instead?

During employment, payment in lieu is allowed where the employer requests the employee not to take the leave and the employee agrees in writing. Outstanding statutory leave may also be payable when employment terminates, subject to section 60E.

What happens to unused annual leave when I resign?

The employee is generally entitled to take due leave and accrued leave for completed months before termination. If the contract ends before entitled leave is taken, payment at the ordinary rate is generally required, subject to the statutory exception for certain misconduct dismissals.

Can annual leave shorten my notice period automatically?

No. Annual leave and contractual notice are separate matters. Any arrangement to take leave during notice or adjust the termination date should be properly agreed with the employer.

What if I become sick while on annual leave?

If you become entitled to statutory sick leave while on annual leave, those qualifying sick-leave days are treated as sick leave and the annual leave for those days is deemed not taken.

Are public holidays counted as annual leave?

No. Statutory annual leave is expressly in addition to rest days and paid public holidays.