Use or Lose Leave 2026: Federal and Military Deadlines

How the federal dates are computed. A leave year ends the day before the first complete pay period of the next calendar year begins (5 CFR 630.201). Counting back, pay period 24 is the third biweekly pay period before the end of the 2026 leave year, and it starts November 29, 2026. As a general rule, leave must be scheduled in writing before it starts for exigency or sickness restoration to stay possible, so the last day is November 28, 2026 (5 CFR 630.308); the exceptions are below. The pay period dates come from the 2026 and 2027 federal pay period calendars. OPM's own leave year table lists the same dates.

OPM says the table applies to most employees and that some agency payroll systems use a different pay period schedule, so confirm the dates with your agency. Pay-period-by-pay-period accrual is in the federal leave calculator.

“not more than 30 days at the beginning of the first full biweekly pay period” (5 U.S.C. 6304(a))

“not more than 90 days (720 hours)” (5 CFR 630.301(e))

OPM adds that employees in pay systems it deems equivalent to SES, SL or ST do not get the 90-day ceiling for that reason alone, and that overseas employees must meet 5 U.S.C. 6304(b) to get 45 days.

Personal ceilings. The calculator has a “Personal ceiling” option for the two cases 5 U.S.C. 6304(c) covers, leave above the standard amount that remains to your credit until used:

“Annual leave in excess of the amount allowable— (1) under subsection (a) or (b) of this section which was accumulated under earlier statute; or (2) under subsection (a) of this section which was accumulated under subsection (b) of this section by an employee who becomes subject to subsection (a) of this section; remains to the credit of the employee until used.” (5 U.S.C. 6304(c))

The two cases are leave accumulated under an earlier statute, and leave accumulated under the 360-hour overseas ceiling by an employee who is now subject to the 240-hour ceiling. Section 6304(c) also reduces that excess by the leave you used in the previous year above what you earned. Your agency tells you whether you have one; enter that number if it is higher than the standard ceiling.

Forfeited annual leave is not restored automatically. Under 5 U.S.C. 6304(d)(1), leave lost to administrative error, to an exigency of the public business, or to the employee's sickness is restored, and for the last two the leave has to have been scheduled in advance:

“exigencies of the public business when the annual leave was scheduled in advance” (5 U.S.C. 6304(d)(1)(B))

“sickness of the employee when the annual leave was scheduled in advance” (5 U.S.C. 6304(d)(1)(C))

As the general rule for exigency and sickness, the regulation turns “scheduled in advance” into a written deadline, subject to its stated exceptions:

“Except as provided in paragraph (b) of this section and § 630.310, before annual leave forfeited under 5 U.S.C. 6304 may be considered for restoration under that section, use of the annual leave must have been scheduled in writing before the start of the third biweekly pay period prior to the end of the leave year.” (5 CFR 630.308(a))

• Exigency of the public business. Your agency decides it. The head of the agency or a designee must find the exigency is of major importance, and an official whose own leave is affected cannot make the finding unless that official is the agency head (5 CFR 630.305).
• Sickness. OPM says the agency looks at whether sickness or injury came late in the leave year or lasted so long that the excess leave could not be rescheduled and used.
• Administrative error. Your agency determines what counts as one (OPM, Restoration of Annual Leave). OPM's Annual Leave fact sheet adds a case:

  “If the employee forfeits annual leave because the supervisor did not schedule the leave or request a determination that a public exigency exists that would prevent the employee from using the leave, the supervisor's negligence constitutes administrative error and the employee's leave must be restored.” (OPM, Annual Leave fact sheet)

• Time limit. Restored leave goes into a separate account and must be scheduled and used by the end of the leave year that ends 2 years after the restoration date, the date the exigency ended or the date you were found able to return to duty.

  “annual leave restored under 5 U.S.C. 6304(d) must be scheduled and used not later than the end of the leave year ending 2 years after:” (5 CFR 630.306(a))

• Closures and holidays. If a closure or an executive order giving time off keeps you from using scheduled leave, OPM says:

“When "use or lose" leave is forfeited under such conditions, it cannot be restored.” (OPM, Annual Leave fact sheet)

Exceptions to the scheduling requirement

The deadline is the general requirement for exigency and sickness restoration, not the only path. OPM says leave that was not scheduled in advance can still be restored in limited conditions:

“Annual leave that was not scheduled in advance may be restored only under very limited conditions such as employees performing mission-critical work in response to certain national emergencies as determined by OPM (See 5 CFR 630.310 .), employees affected by the Defense Base Closure and Realignment Act (See 5 U.S.C. 6304(d)(3) ), administrative error, or prolonged sickness of the employee.” (OPM, Annual Leave fact sheet)

• Administrative error: see above.
• 5 CFR 630.308(b):

  “The requirement for advance scheduling of annual leave in paragraph (a) of this section shall not apply to an employee who is covered by 5 U.S.C. 6304(d)(3).” (5 CFR 630.308(b))

• 5 CFR 630.310 (national emergencies):

  “The Director of OPM may deem a specific national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601, et seq. ) to be an exigency of the public business for the purpose of restoring forfeited annual leave under 5 U.S.C. 6304(d)(1)(B)” (5 CFR 630.310(a)(1))

• 5 U.S.C. 6304(d)(3) and (d)(4): certain Department of Defense installation closures and realignments, and combat zone service by emergency essential employees.

  “any leave that is lost by an employee of such installation by operation of this section (regardless of whether such leave was scheduled) shall be restored to the employee” (5 U.S.C. 6304(d)(3)(A))

  “Any leave that, by reason of such service, is lost by the employee by operation of this section (regardless of whether such leave was scheduled) shall be restored to the employee” (5 U.S.C. 6304(d)(4)(A))

Leave accrues at 2.5 days a month (10 U.S.C. 701(a)). The limit is checked at the end of the fiscal year, which 31 U.S.C. 1102 sets as September 30. The military tool above covers fiscal year 2027 (October 1, 2026 to September 30, 2027), because fiscal year 2026 has ended:

“a member may not accumulate more than 60 days' leave.” (10 U.S.C. 701(b))

“Except as described in Paragraph 3.8. of this issuance or when a Service member is in a missing status, leave accumulated exceeding 60 days will be lost at the end of the fiscal year.” (DoWI 1327.06, para 3.6)

“leave taken during a fiscal year may be charged to leave accumulated during that fiscal year without regard to this limitation.” (10 U.S.C. 701(b))

Leave you take during the year is charged against the leave accumulated that year, so what is at risk is the balance you would hold on September 30, which is what the military tool above projects.

Special leave accrual

“may authorize a member described in paragraph (2) to retain not more than 30 days of excess leave.” (10 U.S.C. 701(e)(1))

“may carry accrued leave exceeding the 60-day limit forward into the next fiscal year if they receive written approval from the first officer in the grade above O-6 in their chain of command.” (DoWI 1327.06, para 3.8)

“Excess leave retained by a member under this subsection shall be forfeited unless used before the end of the second fiscal year after the end of the fiscal year in which the service or assignment described in paragraph (2)(A) terminated.” (10 U.S.C. 701(e)(3))

• The cap: up to 30 SLA days above 60, for a combined balance of up to 90 days.
• Who qualifies: only the conditions in DoWI 1327.06 paragraph 3.8, quoted here. Under 3.8.d the Secretary of the Military Department concerned (or the Commandant of the USCG) designates who is authorized under 3.8.c and may designate qualifying missions.

  “Service members who serve on active duty continuously for at least 120 days in an area where they are entitled to special pay for duty subject to hostile fire or imminent danger in accordance with DoDI 1340.09 and Chapter 10 of Volume 7A of DoD 7000.14-R may be approved to carry accrued leave exceeding the 60-day limit forward into the next fiscal year” (DoWI 1327.06, para 3.8.b)

  “The situation preventing Service members assigned to such activities from using accrued leave must have been caused by catastrophe, national emergency or crisis, or operations in defense of national security.” (DoWI 1327.06, para 3.8.c(2))

  “The Secretary of the Military Department concerned or the Commandant of the USCG will designate those Service members who are authorized SLA in accordance with Paragraph 3.8.c., and may designate specific operational missions that qualify Service members in their respective Military Departments and the USCG for SLA.” (DoWI 1327.06, para 3.8.d)

• Transition ended: the older cap of 60 SLA days (120 total) was reduced to 30 by Section 632 of Pub. L. 117-263, with a transition period for members who held more than 90 days on December 31, 2022. “The maximum transition period authorized expires on September 30, 2026.” (DoWI 1327.06, para 3.8.g)

“SLA will not be used to authorize leave exceeding 60 days that is a result of Service members' failure to properly manage their accrued leave balances.” (DoWI 1327.06, para 3.8.e)

Your LES. The leave section of your Leave and Earnings Statement has a USE/LOSE block showing the days projected to be lost. See how to read a military LES. If you are separating or retiring, the terminal leave calculator covers how leave factors into that.