OPM has issued guidance to agencies on the implementation of Section 1111 of the National Defense Authorization Act (NDAA) provision allowing most federal employees to carry over into 2021 up to 25% (60 hours) of annual leave above the 240-hour statutory cap.
The carried over leave must be used during 2021 before any other annual leave available to the employee. In addition, if an employee has forfeited leave that qualifies for restoration, the restoration rules are applied first. The 125% ceiling then applies to any remaining leave that would otherwise be lost because it exceeds the 240-hour ceiling. Leave carried over under Section 1111 may not be paid out in a lump sum or donated under a leave transfer program.
The guidance can be found here:
Anthony M. Reardon