Worked Example for Part Year Employees (Non 47 Week Year)

Background

An employee is contracted for 27.5 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 them to 26.25 days annual leave (31.5 days paid leave entitlement minus (7 days public holidays/52*39)) exclusive of public holidays. They went off sick on 03 June 2010 and returned to work on 02 July 2011. The statutory minimum total leave entitlement for this employee is 24.39 days (28 days leave/52*45.3 paid weeks per year).

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, 5 days annual leave were taken prior to going off sick in 2010 (Easter holidays). There were 4 public holidays in 2010 outwith the sickness absence period (1st and 2nd January, Good Friday and May Day) and 3 public holidays in 2011 outwith the sickness absence period (Christmas Day, Boxing Day and Hogmanay).

Pattern of Absence

212 days absence from 03 June to 31 December 2010

182 days absence from 1 January to 01 July 2011

394 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 calculation end date.

ABATEMENT CALCULATION FOR 2010

 (365-212) divided by 365 x 26.25 = 11 days

Abated annual leave entitlement for 2010 = 11 days

Public holidays which fall outwith sickness absence period(s) = 4 days/52*39 = 3 days

Abated entitlement would be 14 days (annual leave + public holidays which fall outwith sickness absence period).

Note – this figure would have to be increased to 24.39 days (including public holidays) in order to meet the statutory minimum.

Prior to going off sick in 2010, the employee had 3 days public holidays (pro-rated based on working 39 weeks per year) and 5 days annual leave (the Easter break) = 8 days.

The 8 days of leave already taken should be deducted from the statutory minimum entitlement of 24.39 days to give a total of 16.39 days to be carried forward to 2011.

ABATEMENT CALCULATION FOR 2011

(365–182) divided by 365 x 26.25 = 13.16 days

Abated annual leave entitlement for 2011 = 13.16 days

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

This gives a combined total of 15.41 days leave for 2011. This figure would have to be increased to 24.39 days (including public holidays) in order to meet the statutory minimum.

Total Number of Hours Due

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

24.39 days (entitlement for 2011)

Plus 16.39 days (carried over from 2010)

TOTAL = 40.78 DAYS

Leave which falls outwith sickness absence period(s) = 21.25 days annual leave + 2.25 public holidays = 23.5 days

* Please note that in this example, 21.25 days annual leave is the full year entitlement of 26.25 days minus the 5 days annual leave which fell within sickness absence periods (during Easter break).

Balance of leave for year = 17.28 days

17.28 days x 7.4 FTE hours x 27.5 hours / 37 FTE hours per week = 95.04 hours

Total accrued leave entitlement (abated) = 95 hours

See the Guidance on Abatement of Leave for further information

Click here to return to the main Abatement of Leave page

Add a ‘Like’ and/or a ‘Rating’ below to indicate how useful you found this page

 

 

 

Please Rate this Page