Worked Example for Employees who have Started or who Leave Part Way through the Leave Year

NEW START EXAMPLE

Background

Employee started on 8 March 2012.  This entitles them to 9/12ths of a full year leave entitlement (April to December inclusive).  They were off sick from 15 March to 16 June 2012 inclusive.  The public holidays which fell within the sickness absence period were Good Friday & May Day.

METHOD 1

365 – 94 / 365 x 28 days (27 days A/L + Diamond Jubilee) = 20.8 days (full year abated annual leave entitlement)

Public holidays which fell outwith sickness absence period for the full year = 5 days

20.8 days annual leave + 5 days public holidays = 25.8 days.  This is increased to 28 days to meet the statutory minimum.

The 5 public holidays which fell outwith sickness absence period for the full year are then deducted to give 23 days.

As start date is 8 March, employee is entitled to 9/12ths of a full year leave entitlement (April to December inclusive).

23 days x 9/12ths = 17.25 days

TOTAL – 17.5 days (rounded up to the nearest half day)

METHOD 2

Pro-rated statutory minimum = 28 days x 9/12ths = 21 days

365 – 94 / 365 x 28 days (27 days A/L + Diamond Jubilee) = 20.8 days (full year abated annual leave entitlement) x 9/12ths = 15.6 days

Public holidays which fell outwith sickness absence period during the part of the year the employee was employed = 3 days (Christmas Day, Boxing Day & Hogmanay)

15.6 days annual leave + 3 days public holidays = 18.6 days.  This is increased to 21 days to meet the pro-rated statutory minimum.

 The 3 public holidays which fell outwith sickness absence period during the part of the year the employee was employed are then deducted to give 18 days.


LEAVER’S EXAMPLE

Background

Employee left on 7 September 2012.  This entitles them to 8/12ths of a full year leave entitlement (January to August inclusive).  They were off sick from 24 April to 7 September 2012 inclusive.  The only public holiday which fell within the sickness absence period was May Day.

METHOD 1

365 – 137 / 365 x 28 days (27 days A/L + Diamond Jubilee) = 17.5 days (full year abated annual leave entitlement)

Public holidays which fell outwith sickness absence period for the full year = 6 days

17.5 days annual leave + 6 days public holidays = 23.5 daysThis is increased to 28 days to meet the statutory minimum.

The 6 public holidays which fell outwith sickness absence period for the full year are then deducted to give 22 days.

As leave date is 7 September, employee is entitled to 8/12ths of a full year leave entitlement (January to August inclusive). 

22 days x 8/12ths = 14.67 days

TOTAL – 14.5 days (rounded to the nearest half day)

METHOD 2

Pro-rated statutory minimum = 28 days x 8/12ths = 18.67 days

365 – 137 / 365 x 28 days (27 days A/L + Diamond Jubilee) = 17.5 days (full year abated annual leave entitlement) x 8/12ths = 11.67 days

Public holidays which fell outwith sickness absence period during the part of the year the employee was employed = 3 days (1st Jan, 2nd Jan, Good Friday)

11.67 days annual leave + 3 days public holidays = 14.67 days.  This is increased to 18.67 days to meet the pro-rated statutory minimum.

The 3 public holidays which fell outwith sickness absence period during the part of the year the employee was employed are then deducted to give 15.67 days.

15.5 days (rounded to the nearest half day)


LEAVER EXAMPLE 2

Background

Employee’s leaving date is 27th October 2016. The employee works 21.75 hours per week and has 9 years’ service

Pattern of Absence

2015

4 days absence from 21 December to 24 December 2015

Total: 4 days

2016

4 days absence from 7 March to 10 March 2016

3 days absence from 28 March to 30 March 2016

204 days absence from 7 April to 27 October 2016

Total: 211 days

215 days absence in rolling 12 month period


ABATEMENT CALCULATION FOR 2016

(365 – 211) DIVIDED BY 365 x 139.20 (A/L exc PH’s) = 58.73 hours x 9months/12=44.05 hours *    

Public holidays which fall outwith sickness absence period(s) during part year worked = 3 days /13.05 hours (2xJan, 1xMar)

Abated annual leave entitlement for 2016 = 57.10 hours 

The abated figure of 57.10 hours DOES NOT meet the statutory minimum of 91.35 hours so figure is increased to this.

Annual leave already taken (and public holidays) which fall outwith sickness absence period(s) (58 hours annual leave + 0 public holidays recorded on AL card) should be deducted from 91.35 hours to give a total of 33.35 hours remaining for 2016.

Total amount of leave: 33.35 hours

DETAILS OF ANNUAL LEAVE RECORDED ON LEAVE CARD

26/01/2016 26/01/2016 7.25 hours – Deducted

15/02/2016 16/02/2016 14.5 hours – Deducted

29/02/2016 29/02/2016 7.25 hours – Deducted

04/04/2016 05/04/2016 14.5 hours – Deducted

11/04/2016 12/04/2016 14.5 hours –Deducted (Sick – only covered by a self cert)

02/05/2016 02/05/2016 7.25 hours – Not deducted (public holiday fell within sickness period)

25/07/2016 04/08/2016 43.5 hours – Not deducted as covered by a FIT note

Total AL deducted: 58 hours

Annual leave calculation:

AL exc PH’s -21.75/37×7.4×32 = 139.20 hours

PH’s – 7×7.4×21.75/37 = 30.45 hours (4.35 each)

AL Inc Ph’s = 21.75/37×7.4×39 = 169.65 hours

Statutory minimum: 28 daysx7.4×21.75/37=121.8×9/12=91.35 hours


POINTS TO CONSIDER

  • The abatement calculation is calculated on the employee’s annual leave excluding Public holidays.
  • Annual leave is calculated based on complete months worked. As the employee is leaving on the 27/10/16, you will need to do the abatement calculation based on the A/L for the full leave year i.e. 139.20 hours and then pro-rata this once you have the abated figure*
  • Only look at the public holidays that fall outwith the sickness period for the part year the employee worked.

LEAVER EXAMPLE 2 – 39+ Week Contract

Background

Gordon is contracted for 12.5 hours for 39 weeks per year and has more than 10 years service.  This entitles them to 6.3 paid holiday weeks per year (full time entitlement of 42 days/52*39) including public holidays, or 31.5 days inclusive of public holidays.  This entitles her to 26.25 days annual leave exclusive of public holiday (31.5 days paid leave entitlement minus 5.25 (7 days public holidays/52*39)).  The statutory minimum total leave entitlement for Gordon is 24.39 days (28 days leave/52*45.3 paid weeks per year). As Gordon is leaving employment on the 4/11/2016 the statutory minimum figure is pro-rated by the number of complete months worked 28 days leave/52*45.3 paid weeks per year x 10 months/12 = 20.33 days, so the statutory minimum will be 20.33 days.

As part year workers who work around school term time have to take 5 days leave during Easter, 5 days leave during October and the balance of leave during the Summer. No annual leave was taken prior to the employee going off sick. There were 3 public holidays in 2016 outwith the sickness absence period ( Jan (x2) 1x March).  Leaving employment 4th November 2017.

Pattern of Absence

214 days absence from 04/04/2015 – 04/11/2015


ABATEMENT CALCULATION FOR 2016

(365-214) divided by 365 x 26.25 = 10.86 days x 10 months/12 = 9.05 days

 Abated annual leave entitlement for 2016 = 9.05 days

Public holidays which fall outwith sickness absence period(s) = 3 days/52*39 = 2.25 days

Abated entitlement would be 11.3 days (annual leave (9.05 days) + public holidays (2.25 days) which fall outwith sickness absence period).

Note – this figure would have to be increased to 20.33 days (including public holidays) in order to meet the statutory minimum.

Abated Annual Leave therefore – 20.33 days (including Public Holidays)

Leave which falls outwith sickness absence period(s) = 2.25 public holidays

20.33 days less 2.25 days = 18.08 days (Balance of leave for year)

18.08 days x 7.4 FTE hours x 12.5 hours / 37 FTE hours per week = 45.2 hours

Total accrued leave entitlement (abated) = 45.20 hours due to employee


POINTS TO CONSIDER

  • To calculate the annual leave entitlement (including PH’s) you would divide the number of annual leave days by 52 and the multiply by the number of working weeks per year. So as Gordon had more than 10 years service his annual leave entitlement would have been based on 42 days (35 days for 10+ years service + 7 PH’s) so would be calculated as 42 days annual leave/52 x39 working weeks per year = 31.5 days. If Gordon had less than 5 years service, his annual leave would have been calculated as 34 days (27 days for less than 5 years service + 7 PH’s) /52×39.
  • To calculate the public holiday entitlement you would divide 7 PH’s by 52 and multiply this by the number of working weeks per year so 7 PH’s/52×39 working weeks = 5.25 days
  • To calculate the annual leave (excluding public holidays) you would minus the public holiday entitlement from the annual leave (including public holiday) figure so 31.5 days minus 5.25 public holidays = 26.25 days
  • To calculate the Statutory minimum you would divide 28 days(this is the legal requirement) by 52 weeks and the multiply this by the number of working weeks PLUS paid annual leave added together so 28 days/52 x 45.3 (39 working weeks + 6.3 paid annual leave) = 24.39 days.

 

Please see the Guidance on Abatement of Leave for further information

 Click here to return to the main Abatement of Leave page

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