Singapore annual leave carry-forward: statutory rules and company policy
Separate the statutory carry-forward rule for employees covered by Part 4 of the Employment Act from broader company carry-forward policies.
Reviewed: 21 September 2026
Who has a statutory carry-forward protection
MOM states that employees covered under Part 4 of the Employment Act must be allowed to carry forward unused statutory annual leave to the next 12 months. MOM's guidance identifies the applicable Part 4 salary and worker categories.
This is not the same as saying every employee must have the same carry-forward configuration. Employers may also have contractual policies that are more generous.
Configure the reviewed policy
LeaveMaestro can model carry-forward as a policy setting. HR should configure the organisation's applicable rule after confirming employee coverage and contractual terms, rather than treating a software default as legal advice.