Maternity Leave & Vacation Pay

Hi….we have an employee starting maternity leave in mid-July. If that employee’s contract states that they are entitled to 10 days of paid vacation per year (starting January 1st and their contract does not state that they are entitled to 4% vacation pay), is that employee entitled to take 10 days of paid vacation prior to their leave starting? Does it matter if they have not accrued the full 10 days for the calendar year?