Aha ok, depending how many employees you have and in specific department's, she has the right to decline some people I guess. Rolling vacations makes sense, instead of too many at once.
8 of us took vacation in July in our department (we trained our replacements the month before), and the rest in August or June etc. First group was in May.
Now some are being forced to take it out in September, the weird remaining group who don't wanna take vacation But the company says you have to take out some of your allotted vacation. The process of applying for it starts in January, so plenty of time to plan this shit.
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Sounds like a shitty boss if its just willy nilly vetoes. Doesnt give reason? For us unless we ask for day of or minor vacation in less then 2 weeks away from the date we want, they can't decline us. Unless special circumstances like during the pandemic.