Typical in Australia to. Mandatory to be provided by the employer, but you don't have to take it. In that case the hours accrue and you get the paid out if you leave the company.

The culture is pretty good for it though so people do tend to take it, and it is expected that the company is responsible for making it possible for you to take it uninterrupted (experiences vary).

It's kind of good for software because it implores a company get it's bus factor above 1, so when "the guy that does that" is gone for 2-4 weeks they have a backup plan.