Not sure where you’re from, but it’s pretty common here in Australia. I think there are a few things to addresses.
There are two mechanisms a company might make you take leave.
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A company shut down period. Eg company is closed over Christmas to new years and requires employees to take a week of leave then.
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Over a threshold of leave. Leave won’t evaporate at the end of a calendar year, it builds each day and can only be used or paid out. Companies will often have a threshold, for example 8 weeks of leave before they may require you to create a plan to use it, or pay it out. The reason an employer does this is staff leave is a liability on the books. Eg If you make $100k, 8 weeks leave is approprimately a $16k liability for the employer.
Wait till you hear about zfs anyraid. An upcoming feature to make zfs more flexible with mixed sized drives.