Hi anniep
I am not aware it is "not allowed" - what employment.govt.nz says is that if there is a shutdown employees must get 14 days notice of the shutdown and a requirement to take leave. If they have leave owing then can take that leave. For employees who have not worked 12 months and there is not enough leave owing then the employee should be paid 8% of their earnings - and can take leave in advance or leave without pay in agreement with the employer. I would look at this link https://www.employment.govt.nz/leave-and-holidays/annual-holidays/annual-closedowns/