New Jersey Statutes Title 11A. Civil Service 11A § 6-2

a. Up to one year of service, one working day for each month of service;

b. After one year and up to five years of continuous service, 12 working days;

c. After five years and up to 12 years of continuous service, 15 working days;

d. After 12 years and up to 20 years of continuous service, 20 working days;

e. Over 20 years of continuous service, 25 working days;

f. Vacation not taken in a given year because of business demands shall accumulate and be granted during the next succeeding year only;  except that vacation leave not taken by an employee in the career and senior executive service in a given year because of duties directly related to a state of emergency declared by the Governor shall accumulate until, pursuant to a plan established by the employee's appointing authority and approved by the commission, the leave is used or the employee is compensated for that leave, which shall not be subject to collective negotiation or collective bargaining;  and

g. Vacation not taken in a given year because of business demands shall accumulate and be granted during the next succeeding year only;  except that vacation leave not taken by an employee in the unclassified service in a given year because of duties directly related to a state of emergency declared by the Governor shall accumulate until, pursuant to a plan established by the employee's appointing authority and approved by the commission, the leave is used or the employee is compensated for that leave, which shall not be subject to collective negotiation or collective bargaining.  Nothing in this subsection shall affect any rights to vacation leave which is subject to collective negotiation or collective bargaining.