PTO Accrual Calculator
Calculate paid time off accrual rates per pay period, project year-end balances, and value accrued PTO as a balance sheet liability.
Formula & Reference
| Variable | Symbol | Formula | Units |
|---|---|---|---|
| PTO Accrual Calculator | — | Accrual per period = annual PTO hours / pay periods per year | hours |
Step-by-Step Examples
20 days PTO, 8 hour days, biweekly pay, 14 periods completed, 48 hours used, rate 36.
- Annual hours = 20 × 8 = 160
- Per period = 160 / 26 = 6.154 hours
- Accrued = 6.154 × 14 = 86.15 hours
- Balance = 86.15 − 48 = 38.15 hours (4.8 days)
- Liability = 38.15 × 36 = 1,373.40
15 days PTO, 7.5 hour days, monthly pay.
- Annual hours = 112.5
- Per period = 112.5 / 12 = 9.375 hours per month
25 days PTO, 8 hour days, only 40 hours used, 80 hour cap.
- Annual entitlement = 200 hours
- Projected year-end balance = 200 − 40 = 160 hours
- Cap is 80 hours — 80 hours would be forfeited
- Equivalent to 10 days lost
Real-World Applications
Common Mistakes to Avoid
The per-period figure depends entirely on pay frequency. A biweekly accrual of 6.154 hours and a monthly accrual of 13.33 hours represent the same annual entitlement.
Employees who discover a cap in December often cannot schedule the time. Projecting balances mid-year prevents avoidable forfeiture.
Some jurisdictions prohibit use-it-or-lose-it policies or require payout on termination. Accrual policy must comply with local law, which varies considerably.