Paid annual leave may be cashed out only under a written agreement, with a separate agreement each time. It must state the amount of leave and the payment for it and the payment date, and be signed by both parties and by a parent or guardian for an employee under 18. The payment must be no less than the employee would have been paid for taking the leave at that time. It must leave at least 4 weeks of accrued leave, and no more than 2 weeks can be cashed out in any 12 months. The employer keeps a copy as an employee record; Schedule G is an optional form.
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