When does a new year start to be able to elect to hold another 10 days of accrued leave while on FMLA?

The FMLA leave year is the 12-month period measured forward from the first date an employee takes FMLA leave. Following this period, if an employee is eligible for and qualifies for FMLA leave again, a new leave election may be made at that time.
 

For example, an employee first takes FMLA leave beginning on March 4, 2025. Their FMLA entitlement year will run from 3/4/2025 thru 3/3/2026. The employee can only elect to hold up to 10 days once in an entitlement year. After 3/3/2026, if the employee is eligible and has a need for FMLA leave again, then you can complete a new election form to hold up to 10 days of leave during their new FMLA entitlement period.