Worked Example for Full Time Employees

EXAMPLE 1

Background

An employee has 27 days annual leave plus 7 public holidays. They had taken 17 days of their 2010 entitlement prior to going off sick on 25 October 2010. They did not take any further annual leave before returning to work on 21 February 2011.

Pattern of Absence

68 days absence from 25 October to 31 December 2010

51 days absence from 1 January to 20 February 2011

119 days absence in rolling 12 month period

Solution

The employee meets the 90 day abatement trigger. The period of absence spans 2 leave years; therefore both annual leave years should be abated proportionately. The abatement calculation should be based on the 12 month period prior to the return to work date i.e. all absences within the period 21 February 2010 to 21 February 2011.


ABATEMENT CALCULATION FOR 2010

(365-68) divided by 365 x 27 = 22 days (rounded to the nearest half day)

Abated annual leave entitlement for 2010 = 22 days

Public holidays which fall outwith sickness absence period(s) = 4 days

Abated entitlement would be 26 days (annual leave + public holidays).

Note – this figure would have to be increased to 28 days (including public holidays) in order to meet the statutory minimum.

Annual leave days already taken and public holidays which fall outwith sickness absence period(s) (17 + 4 i.e. 21 days) should be deducted to give a total of 7 days remaining for 2010. These days can be carried forward to 2011.

 


ABATEMENT CALCULATION FOR 2011

(365–51) divided by 365 x 27 = 23 days (rounded to the nearest half day)

Abated annual leave entitlement for 2011 = 23 days

Public holidays which fall outwith sickness absence period(s) = 5 days

This gives a combined total of 28 days leave for 2011. This meets the statutory minimum.

However, had the combined total fallen below the statutory minimum, the total would need to be increased to ensure that the employee received 28 days. As this figure is inclusive of the public holidays which fell outwith sickness absence period(s) for the year, these would have to be deducted i.e. in this example, the 5 days public holidays which fell outwith sickness absence period(s).

Total Number of Days Due

The employee’s total abated annual leave entitlement for 2011 is therefore:

23 days (entitlement for 2011 i.e. 28 days minus 5 public holidays which fell outwith sickness absence period(s))

Plus 7 days (carried over from 2010)

TOTAL = 30 DAYS


EXAMPLE 2

If the above employee had a further period of sickness absence totalling 90 days or more in 2011, their abated leave entitlement for 2011 would be recalculated as follows:

In addition to the previous 51 days of sickness absence in 2011 (from 01 January to 20 February 2011), employee is then off sick from 01 March 2011 to 04 June 2011 (96 days inclusive). This gives a total of 147 days of sickness absence in 2011.

ABATEMENT CALCULATION FOR 2011

(365–147) divided by 365 x 27 = 16 days (rounded to the nearest half day)

Abated annual leave entitlement for 2011 = 16 days

Public holidays which fall outwith sickness absence period(s) = 3 days

This gives a combined total of 19 days leave for 2011. This figure would have to be increased to 28 days (including public holidays) in order to meet the statutory minimum.

As this figure is inclusive of the public holidays which fell outwith sickness absence period(s) for the year, these would have to be deducted i.e. in this example, the 3 public holidays which fell outwith sickness absence period(s).

Total Number of Days Due

The employee’s total abated annual leave entitlement for 2011 is therefore:

25 days (entitlement for 2011 i.e. 28 days minus 3 public holidays which fell outwith sickness absence period(s))

Plus 7 days (carried over from 2010)

TOTAL = 32 DAYS


EXAMPLE 3

If the full-time employee left part way through the second leave year (2011 in this case), the 2011 part of the calculation would be calculated as follows:

Employee left on 7 September 2011. This entitles them to 8/12ths of a full year leave entitlement (January to August inclusive).


ABATEMENT CALCULATION FOR 2011

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

(365–51) x 27 = 23 days (rounded to the nearest half day) x 8/12ths = 15.33 days

365

Abated annual leave entitlement for the part of the year during which the employee was employed = 15.33 days

Public holidays which fall outwith sickness absence period(s) during the part of the year the employee was employed = 2 days (1st January, 2nd January)

15.33 days annual leave + 2 days public holidays = 17.33 days. This is increased to 18.67 days to meet the statutory minimum.

The 2 public holidays which fell outwith sickness absence period during the part of the year the employee was employed are then deducted to give 16.67 days.

Abated leave entitlement for 2011 for the part of the year during which the employee was employed = 16.5 days (rounded to the nearest half day)

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