رفض الشركة دفع الإجازة السنوية مدفوعة الأجر للموظف

The legal way to handle this is to file a complaint with MOL (mainland company) or the free zone authority (depending on which free zone her company is registered under).

The informal method would be to speak to her employer and state that annual leave was her entitlement under the law and, therefore, the company does not have the right to not pay her unless she has consumed more than 30 days of leave in the calendar year.