Assuming that your place of employment allow you to acquirer leave when you work. I have not heard of any law requiring you to advance leave for vacations. In federal employment leave can be advanced for sick or emergency purposes when you have used both your sick and annual leave. The amount advanced is the decision of your employer based on the situation. I suggest that you review your policy regarding leave and the requirements. I am sure that no-one can force you to advance leave for vacation purposes, and it certainly is'nt necessary if you have it. Keep in mind if you allow you annual leave to accumulate beyond the allowed hours before entering a new year, you could loose extra hours by not using them. The old motto, "Use it, Or loose it."