Annual leave is pretty obvious you are going on holidays, you take annual leave, but sometimes you will need to take annual leave if you have an event that falls outside of the other leave.
If you have three or more staff, chances are you have staffing issues that could be solved with the help of a specialist.
You probably do not need, or want to pay for, that expertise on a permanent basis, however, having someone to professionally take care of your Human Resources needs, letting you concentrate on your business, has got to be appealing….