Memorandums

This memorandum provides agencies with guidance relating to "use-or-lose" annual leave and personal leave days.

Annual Leave

Subsection E of 1.7.7.8 NMAC allows a maximum of 240 hours of annual leave to be carried forward after the last pay period beginning in December. Since the last pay period of the year starts on Saturday, December 19, 2026, employees will have until Friday, January 1, 2027, to use any annual leave hours over 240, before leave balances revert to 240 hours. For example, if an employee has 244 hours on December 23, 2026, the employee must either use those four (4) hours on or before January 1, 2027, or the four (4) hours will be lost. The employee does not need to account for (or use) any leave they accumulate during the pay period ending January 1, 2027. The new leave accrual amounts will be added to the employee's balance after the system runs to adjust balances down to 240 hours.

Personal Leave Days

Subsection C of 1.7.7.17 NMAC states that personal leave days must be taken by December 31 of each year, or they will be lost. Eligible employees have until December 31, 2026, to take the two (2) Personal Leave Days awarded in 2026, if they have not already done so. An eligible employee is a person in the classified service who has completed their probationary period.

If you have any questions, please contact the Quality Assurance and Data Analytics team via email at: qa.dataanalytics@spo.nm.gov