What is the policy regarding accrued annual leaves at the end of employment?

Dear Madam,

We have the case of one employee who joined the company on 12 Dec 2018. His leave eligibility is 22 working days per year.

He has not consumed any annual leave and is leaving the company on 31st May 2021 (after 2 years and 5 months+). Are we supposed to encash all the annual leave he has accrued from his joining till the end of May 2021?

Our company has a policy of transferring only 10 days from Dec of each year to the next year. Any leave above this is forfeited.

If this is the case, he will carry only 10 days from Dec 2020 to Jan 2021. Please advise what the UAE LL states about it.

Thanks.