Federal employees with annual leave above their carryover limit should check two dates: the deadline to schedule that leave and the deadline to use it. For most employees, 2026 use-or-lose annual leave should be scheduled in writing by November 28, 2026, and used by January 9, 2027. Timely scheduling generally preserves the possibility of restoration if qualifying work demands or illness later prevent its use.
What “use or lose” annual leave means
Federal employees may carry over a limited amount of accrued annual leave into the next leave year. For most employees, the limit is 240 hours. Use-or-lose leave is the amount above the employee’s applicable ceiling. Excess hours that remain unused when the leave year ends are generally forfeited under 5 U.S.C. 6304, although qualifying forfeited leave may be restored.
The Office of Personnel Management (OPM) explains in its annual leave fact sheet that employees and supervisors share responsibility for planning leave throughout the year. Employees should submit requests promptly, and supervisors should respond in time to help employees use their earned leave.
Leave year dates and scheduling deadlines
The federal leave year does not necessarily follow the calendar year. It starts with the first full biweekly pay period beginning in a calendar year and runs through the day before the next leave year starts. OPM lists these dates for most employees:
| Leave year | Begins | Ends | Last day to schedule use-or-lose leave |
|---|---|---|---|
| 2026 | January 11, 2026 | January 9, 2027 | November 28, 2026 |
| 2027 | January 10, 2027 | January 8, 2028 | November 27, 2027 |
| 2028 | January 9, 2028 | January 6, 2029 | November 25, 2028 |
Some agency payroll systems follow a different pay period schedule. Federal employees should confirm their dates and any earlier internal submission cutoff with their agency. Source: OPM’s Leave Year Beginning and Ending Dates fact sheet.
Why the scheduling deadline matters
Under section 630.308 of Title 5 of the Code of Federal Regulations, annual leave generally must be scheduled in writing before the start of the third biweekly pay period before the leave year ends to qualify for restoration. For most employees in 2026, the last day to meet that requirement is November 28.
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Submit a written request for specific leave dates through the agency’s required process and obtain supervisory approval. Keep both the dated request and the response. If approval is delayed or denied, retain the request and follow up with the supervisor or Human Resources (HR) office. OPM explains that a supervisor’s failure to schedule a timely leave request or seek a necessary public-business exigency determination can constitute administrative error requiring restoration.
November 28 is not the last day employees can request or take annual leave. Leave requested afterward can still be approved and used before the leave year ends. The risk is that, if the leave is later canceled or cannot be used, it generally will not qualify for restoration under the usual exigency or sickness rules. Limited exceptions apply, including certain cases involving administrative error, prolonged sickness and qualifying emergency assignments.
How much annual leave can be carried over
| Employee category | Usual maximum carryover |
|---|---|
| Most employees | 240 hours |
| Employees stationed overseas who meet the requirements of 5 U.S.C. 6304(b) | 360 hours |
| Senior Executive Service (SES), senior-level (SL), and scientific or professional (ST) employees | 720 hours |
These amounts equal 30, 45 and 90 days, respectively, for employees working eight-hour days. Employees should confirm their individual ceiling with HR, particularly if they are covered by a different leave system.
Employees in pay systems that OPM treats as equivalent to SES, SL or ST for leave accrual do not receive the 720-hour carryover ceiling solely because of that designation.
A quick example
A standard full-time employee with at least 3 but fewer than 15 years of creditable service normally earns 6 hours of annual leave per pay period, except for 10 hours in the final pay period. That totals 160 hours over a 26-pay-period leave year.
If the employee begins the 2026 leave year with 240 hours, remains in pay status throughout the year and takes no annual leave, the balance reaches 400 hours. With a 240-hour carryover ceiling, 160 hours would be use or lose.
Under the same full-year assumptions, an employee with fewer than 3 years of creditable service earns 104 hours, while an employee with 15 or more years earns 208 hours. Part-time schedules, nonpay status and changes in accrual category can affect the calculation.
For planning purposes, use the projected year-end balance on the leave and earnings statement, if available, and verify that it accounts for scheduled leave and remaining accruals.
When forfeited leave can be restored
Under 5 U.S.C. 6304(d), qualifying annual leave forfeited because it exceeds the carryover ceiling may be restored when the loss results from an administrative error, an exigency of the public business, or the employee’s sickness. An exigency means an urgent work need of major importance that prevents the employee from using the leave.
For restoration based on an exigency or sickness, advance written scheduling is generally required. Timely scheduling alone does not guarantee restoration: the circumstances must meet the applicable requirements, and the agency must make the necessary determination. OPM’s restoration of annual leave fact sheet explains the grounds and provides examples.
If forfeiture occurs, contact the agency’s HR office promptly and follow its restoration procedures and submission deadlines. Keep the original leave request, approval, cancellation notice and any supporting documentation.
Restored leave has its own expiration date
Restored annual leave is placed in a separate account. Under the general rule, it must be scheduled and used by the end of the leave year ending two years after the applicable event:
- For administrative error, the date the leave is restored.
- For an exigency, the date the agency determines the exigency ended.
- For sickness or injury, the date the employee is determined to have recovered and be able to return to duty.
Special rules can apply in some circumstances. Ask HR to confirm the expiration date for each restored-leave account. Restored leave that expires generally cannot be restored again, so consider using it before regularly accrued annual leave.
Using expiring compensatory time or credit hours instead of excess annual leave does not establish an exigency of the public business. OPM states that when this choice causes annual leave to be forfeited, the forfeited leave cannot be restored on that basis.
Shutdowns and use-or-lose leave
A lapse in appropriations does not automatically extend the annual leave scheduling deadline or guarantee restoration of canceled leave. Employees should follow the agency’s instructions and any OPM guidance issued for the particular shutdown.
In its guidance following the 2025 lapse in appropriations, OPM instructed affected employees to schedule their use-or-lose leave in writing by the regular deadline. That included rescheduling leave canceled during the lapse when employees had a reasonable opportunity to do so before the deadline.
Properly scheduled leave that is later forfeited because a qualifying public-business exigency prevents its use may be restored. Employees should retain documentation and obtain an agency determination rather than assume that a shutdown cancellation is sufficient.
A shutdown also does not automatically extend the expiration date of previously restored annual leave. More information is available in the guide to federal pay, leave and holidays during a government shutdown.
Retiring or separating near the end of the leave year
Employees retiring or otherwise separating from federal service generally receive a lump-sum payment for unused annual leave, including excess hours that have not yet been forfeited. OPM’s lump-sum payment fact sheet explains the rules.
For most employees, a separation effective no later than January 9, 2027—the final day of the 2026 leave year—can preserve unused excess hours for payment. If separation occurs in the new leave year, excess hours generally have already been forfeited unless they qualify for restoration. Confirm the effective separation date and leave treatment with agency HR and payroll before finalizing retirement paperwork.
The lump-sum payment is generally taxable wage income in the year received. Processing can take several months, so employees should confirm expected timing with payroll rather than assume the payment will arrive with the final paycheck.
For most employees retiring under the Federal Employees Retirement System (FERS), separating in January also generally means the annuity begins February 1. A separation in December generally means the annuity begins January 1. Preserving additional annual leave should therefore be weighed alongside the effect on the pension start date.
Unused sick leave is not paid out at separation. For its treatment at retirement, see what happens to unused sick leave when a federal employee retires. A broader explanation is available in how annual leave and sick leave affect federal retirement.
Practical steps before November 28
- Check the annual leave balance and project it through the end of the leave year, including remaining accruals and planned leave.
- Confirm the individual carryover ceiling, leave year dates and any earlier agency submission cutoff.
- Request specific leave dates in writing through the agency’s required system. Keep a dated copy of the request and the supervisor’s response.
- If a request is denied or approved leave is canceled, ask for written documentation and work with the supervisor to reschedule it when possible.
- If excess leave is forfeited, contact HR promptly about restoration requirements and the agency’s filing deadline.
- Check the expiration dates of any previously restored leave.
- Ask HR whether eligible excess leave can be donated through the agency’s voluntary leave transfer program or, if available, a leave bank. Donation limits, recipient eligibility rules and processing deadlines apply.