I think this is true in th US too. The pay for accrued vacation days belongs to the worker, and I suspect it passes to the estate if the worker dies. At my job it falls under “terminal leave” which we occasionally have to explain to new people doesn’t usually have anything to do with death. Depending on leave rules, vacation days can be worth a lot.
At the bank I worked at you had to take at least two weeks in a row so your work could be audited while you were gone. That made for a pleasant trip! But you could also not carry forward more than 40 hours of accrued vacation time.
Sick time was accrued up to the amount of time it would take disability to kick in—but it was not payable upon your termination with the company.
Try explaining that to someone who could not make their way out of high school.