Paid annual leave may only be cashed out under a written agreement, one for each cash-out, stating the amount and the payment and when it will be paid, signed by both parties (and a parent or guardian if under 18). The payment must be at least what the employee would have received for taking the leave then. The employee must keep at least 4 weeks' accrued leave after the cash-out, and no more than 2 weeks may be cashed out in any 12 months. The employer must keep each agreement as an employee record and must not unduly pressure the employee. Schedule L is an optional template.
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