Selling Annual Leave while on Maternity leave

Q: We have an employee that has requested to sell a week of annual leave. She has been on maternity leave since January and has not come back to work yet.  Can we pay this and if so do we need to go back to her last working week or what her current AWE is?

A: Do you mean cash up a week of annual holidays as provided under the Holidays Act?

Q: Yes, they would like to cash out a week of annual leave.

A: Yes, the employer can agree to do this, but it is calculated under Section 21 which is still AWE and OWP and is calculated at the time leave is cashed out.  This is even if the entitlement was earned prior to taking parental leave or while on parental.

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