What is a leave entitlement?

Answer from Kyle, PHR:

The term leave can refer to just about any type of time away from work, but it’s often used to describe time an employee is entitled to take by law or company policy. Common leave entitlements include vacation, personal days, and sick days. Other forms include time off taken for bereavement, military service, jury duty, and birth or adoption of a child.

Whether a leave is paid or unpaid depends on what the law or your policy requires for that type of leave. Leave under the Family and Medical Leave Act, for example, is unpaid, though employers may choose to layer paid leaves on top of it (like paid parental leave that the company offers by choice). Most state sick leave laws, however, require the time off to be paid.