At the end of 2025, Kamal had 42 days of unused annual leave, of which 6 days had been refused by his…

Section 32(1)(vii)(a) limits the ordinary carry forward to thirty days, but section 32(1)(vii)(b) lets a worker who applied for leave and was refused it "carry forward the leave refused without any limit". So Kamal carries forward thirty ordinary days and the six refused days, a total of thirty-six. Section 32(1)(ix) lets him encash the leave that exceeds the thirty-day limit.