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It depends on the benefit.
There is no law that requires an employer to continue to accrue vacation and sick leave for an employee when they go out on a leave of absence. It is best to develop a policy that addresses this issue and to apply it uniformly to all leaves of absence so as to avoid any adverse impact.
Under the Family and Medical Leave Act (FMLA)/California Family Rights Act (CFRA), an employer is obligated to continue health benefits for up to 12 weeks. If the FMLA leave is related to caring for a servicemember, the leave is up to 26 weeks, and the employee providing the care is entitled to continued health benefits for a maximum of 26 weeks.
Under pregnancy disability leave (PDL), health benefits must be continued for the duration of the PDL (up to a maximum of four months per pregnancy). California's pregnancy disability and CFRA regulations clarify that the time the employer maintains and pays for group health coverage during PDL cannot be used to meet the employer's obligation to pay for 12 weeks of group health coverage under the CFRA. Rather, the entitlements to employer-paid group health coverage during PDL and CFRA are two separate and distinct entitlements.
When an employee goes out on a protected leave of absence and returns, benefits must be resumed upon the employee's reinstatement in the same manner and at the same levels as provided when the leave began, without any new qualification period, physical exam, etc.
Read more about Pay and Benefits During Family and Medical Leave in the HR Library.