First examine under which of the enactment you are to grant SL & if the Act does not have any provision of carrying forward these leaves then you can the make rules for the same. One can give better facilities to its employees with out any hesitation.
'No labour law' enacts that a particular leave type can’t be carried forwarded to next year/s. It all depends on the leave policy of the company. So management or board can take a call on this.
From India, Bangalore
Almost all the companies in India allow sick leaves to be carried forward but there must be ceiling on it. Say max 60 days or 75 days can be accumulated. However, it s a management discretion and decision.
From India, Calcutta