If, in application of a legal provision, an employee’s working hours are counted on an annual basis, a company or establishment agreement or, failing that, an industry agreement may provide that leave taken in respect of the reference year may be carried over.
In this case, leave may be carried over until 31 December of the year following the year in which the period for taking this leave began.
The agreement specifies :
1° The terms and conditions of remuneration for deferred paid leave, without prejudice to article L. 3141-24 ;
2° The specific and exceptional cases of deferral;
3° The conditions under which such deferrals may be made, at the request of the employee and with the agreement of the employer;
4° The consequences of these deferrals on compliance with the annual thresholds set in the sixth paragraph of Article L. 3121-44, in 3° of I of Article L. 3121-64 and in Article L. 3123-1. This deferral must not have the effect of increasing these thresholds by a greater proportion than that corresponding to the duration thus deferred.
This article applies without prejudice to the deferrals also provided for in articles L. 3142-118 and L. 3142-120 to L. 3142-124 relating to business creation leave, articles L. 3142-33 and L. 3142-35 relating to sabbatical leave and articles L. 3151-1 to L. 3151-3 relating to the time savings account.