PTO Accrual Calculator

Project paid-time-off accrual from an existing balance. Calculate by pay period or hours worked, subtract planned usage, apply an optional balance cap, and convert hours to workdays.

Accrual basis A unit means one pay period or one hour worked, depending on this selection.

Current PTO balancehours Negative balances are allowed when the policy permits advanced leave. Enter a valid current balance

Accrual ratehours per unit Example: 4 hours per pay period, or 0.03846 hour per hour worked. Enter an accrual rate of zero or more

Units in projectionunits Enter projected pay periods or hours worked. Enter projected units of zero or more

PTO used during projectionhours Enter used PTO of zero or more

Maximum balancehours Enter 0 when the policy has no cap. Enter a cap of zero or more

Hours per workdayhours Enter workday hours greater than zero and no more than 24

Accrual units per yearunits For example, 26 biweekly pay periods or annual eligible work hours. Enter annual units of zero or more

Calculation Results

Projected PTO balance

—hours

Calculated from the policy inputs entered above; no statutory accrual rule is assumed.

How to calculate PTO accrual

Choose the accrual basis

Select per pay period when a fixed number of hours is credited each payroll cycle, or per hour worked when PTO is earned from eligible work hours.

Enter the current balance and rate

Use the balance shown by the employer and the exact accrual rate from the written policy or payroll system.

Project units and usage

Enter the number of pay periods or eligible work hours in the projection, then subtract PTO expected to be used.

Apply policy limits

Add a maximum balance only if the policy uses one. The calculator applies the cap to the ending balance, so timing rules may require a payroll-level schedule.

PTO accrual and balance formulas

The calculator treats PTO as an hour balance. Earned hours equal the entered accrual rate multiplied by completed units. Planned usage is subtracted before an optional ending-balance cap is applied.

PTO earned = Accrual rate × Completed units

Uncapped ending balance = Current balance + PTO earned − PTO used

Projected balance = min(Uncapped balance, Balance cap) when cap > 0

Equivalent workdays = Projected balance ÷ Hours per workday

Annual accrual = Accrual rate × Annual units

This model is policy-driven. It does not decide eligibility, waiting periods, carryover, expiration, front-loading, partial-period rules, or which hours count toward accrual.

Accrual basis examples

Illustrations only; use the actual employer policy.

Accrual basis	Rate	Units	PTO earned
Per pay period	4 hours	6 periods	24 hours
Per pay period	6 hours	10 periods	60 hours
Per hour worked	0.03846 hr/hr	80 hours	3.08 hours
Per hour worked	0.05 hr/hr	160 hours	8 hours

Methodology, assumptions and sources

The calculator deliberately requires the user’s policy rate. The U.S. Department of Labor states that the federal Fair Labor Standards Act does not require vacation or sick-leave pay, so a universal private-sector accrual schedule would be misleading.

OPM’s federal annual-leave table is included as a public example showing that accrual can be expressed either as hours per pay period or as one hour per a specified number of hours in pay status. It is not used as a default rule for non-federal employment.

Sources:

U.S. Department of Labor — FLSA Questions and Answers — federal treatment of payment for time not worked.
U.S. Office of Personnel Management — Annual Leave — examples of per-period and hours-in-pay-status accrual structures for covered federal employees.

Last reviewed: August 2026. This is a policy calculator, not legal, payroll, tax, or benefits advice. The agencies do not endorse Efficienco.

Frequently asked questions

How do I calculate PTO earned per pay period?

Multiply the hours earned each pay period by the number of eligible pay periods in the projection.

How do I calculate PTO earned per hour worked?

Multiply the PTO hours earned per eligible work hour by the number of eligible hours worked.

Does this calculator know my company policy?

No. It uses the rates, balance, usage, cap, and annual units you enter. Confirm them with the written policy or payroll record.

How is the maximum balance applied?

A positive cap limits the projected ending balance. Enter zero when no cap applies. Policies based on timing or anniversary dates may require a period-by-period calculation.