Sick leave and hospitalisation leave are calculated based on a calendar year. If an employee takes sick leave or hospitalisation leave in one year, it will be deducted from their entitlement for that specific year. Should the leave extend into the following year, it will then be deducted from that year's entitlement.  

For example, suppose an employee is on hospitalisation leave that starts in December 2024 and extends into January 2025. In that case, the leave taken in December will be deducted from the 2024 entitlement, and the leave taken in January will be deducted from the 2025 entitlement.  

This information is sourced from MOM.