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How to Calculate PTO and Holiday Accrual

Works out how much paid leave you have accrued so far this year, pro-rated by months worked, and subtracts what you have already taken.

Editorial illustration representing the PTO Accrual workflow.
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Leave balances are a common source of quiet friction, because employees and payroll often calculate them differently — one counts what has been earned so far, the other counts the full annual entitlement.

What the PTO Accrual does

Works out how much paid leave you have accrued so far this year, pro-rated by months worked, and subtracts what you have already taken.

The distinction that matters: accrued is what you have earned to date; entitlement is the full year. Booking against entitlement rather than accrual is how people end up owing days back on leaving.

Open the PTO Accrual and follow the settings and checks below.

Inputs and defaults

Setting What it means
Yearly entitlement In days — default 25
Months worked Default 7
Days already taken Default 8
Accrual method Pro-rated by months elapsed
Returns Accrued, taken, and remaining balance
Knows your local minimum? No
Excludes Public holidays unless in your entitlement
Carry-over rules Vary by employer and country

How to use it

  1. Enter your annual entitlement in days.
  2. Enter months worked so far this leave year — which may not start in January.
  3. Enter days taken to read the true remaining balance.

Practical advice

Check when your leave year actually starts. Many employers run it from your start date or from April rather than January, and calculating from the wrong month is the commonest reason an employee’s figure disagrees with payroll’s. Get that right before querying a balance.

Common questions

What is the difference between accrued and entitled?

Entitlement is the full year’s allowance; accrual is the portion earned so far. Taking more than you have accrued is usually allowed but creates a debt — leave partway through the year having overtaken and it is typically deducted from your final pay.

Do public holidays count?

It varies. Some contracts include them in the total entitlement, others grant them on top. Check which yours does, because the difference is often eight days or more.

What happens to unused days?

Depends entirely on your employer and jurisdiction — some allow carry-over, some cap it, some forfeit it, and some require payment for untaken statutory leave on termination. This calculates the balance; your contract decides its fate.

Does this know my country’s minimum leave?

No. Statutory minimums vary widely — from a few days to well over four weeks — and this uses whatever entitlement you enter. Check your local minimum separately; your contract cannot go below it.

Useful next tools

Vootkit provides general educational calculations, not tax, accounting, legal or payroll advice. Rates, thresholds, allowances and filing rules vary by country and can change. Verify current figures with the relevant tax authority or a qualified professional.

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