The company cannot offset the annual leave with the number of days of absenteeism.
First of all, paid annual leave is a rest leave that employees are entitled to retain their wages after working continuously for one year. Absenteeism is a violation of the employer's labor management system, and the two belong to different legal relationships, which should not counteract each other and check and balance each other.
The Regulations on Paid Annual Leave for Employees stipulate that only if employees enjoy winter and summer vacations in accordance with the law, the number of vacation days exceeds the number of annual leave days; The employee takes personal leave for more than 20 days and the employer does not deduct wages in accordance with the regulations; Employees who have worked for 1 year but less than 10 years shall take sick leave for more than 2 months; Employees who have worked for 10 years but less than 20 years shall take sick leave for more than 3 months; Employees who have worked for more than 20 years and take sick leave for more than 4 months are not entitled to the annual leave of the current year. Absenteeism is not included in the above circumstances and does not belong to the statutory circumstances, so the company shall not offset the annual leave.
If the company does not arrange for employees to take annual leave, it shall pay 300% of the employee's daily wage income for the number of days of unused annual leave that should be taken in the current year.
Therefore, the company cannot offset the annual leave with the number of days absent from work without consensus.