US Paid Time Off (PTO) & Accrual Calculator (2026)
Paid Time Off (PTO) policies bundle vacation, personal days, and sick leave into a single banked accrual system. While the federal Fair Labor Standards Act (FLSA) does not mandate paid leave, over 18 US states enforce statutory paid sick time accrual, and competitive employers provide 10 to 25 days of accrued PTO annually. This calculator projects your precise PTO accumulation rate per pay period, determines total annual days earned, calculates the monetary cash value of your banked time, and alerts you to potential forfeited hours under company rollover caps.
US PTO Calculator Parameters (2026)
Accrual Schedules · Pay Period Accrual · Rollover Caps & Cash Value
Calculation Breakdown
Based on 26 pay periods per year
1.3 work days per month
Carried forward from prior period
10.0 days scheduled to be taken
Cash value: $2,244.20
•Bureau of Labor Statistics (BLS) National Compensation Survey reports average US private-sector employees earn 10–15 paid days off after 1 year of service and 15–20 days after 5 years.
US Paid Leave Regulations & State Law Differences
While the federal Fair Labor Standards Act does not mandate paid vacation, 18+ states and numerous cities enforce mandatory paid sick leave accrual (typically 1 hour per 30–40 hours worked). In states like California, Montana, and Colorado, earned vacation time is legally classified as earned wages that cannot be forfeited through use-it-or-lose-it clauses.
How Your US PTO Accrual Was Calculated
Standard payroll accrual formulas according to Bureau of Labor Statistics (BLS) and state paid sick leave standards.
Calculate Paycheck Accrual Rate
4.62 hrs / checkYour employer's payroll accrual schedule accumulates paid time off progressively with each pay cycle or hour logged.
Determine Annual Days & Equivalent Paid Weeks
15.0 daysStandard 8-hour workday conversions establish how many full workdays of paid vacation, sick time, or personal time off you earn per calendar year.
Monetary Cash Valuation of PTO
$4,204.20Every hour of PTO carries direct monetary value equivalent to your regular straight-time hourly rate under Fair Labor Standards Act compensation principles.
Net Balance & Use-It-or-Lose-It Cap Audit
64.1 hrs balanceYour projected balance remains within your company's maximum rollover limits with zero hours forfeited.
How this calculator works
How it works
- 01Accrual Schedule Selection: Choose between hours accrued per pay period (e.g., bi-weekly), hours accrued per hour worked (e.g., 1 hour per 30 worked), or an annual upfront lump-sum grant.
- 02Pay Frequency Alignment: Converts accruals precisely across 26 bi-weekly, 24 semi-monthly, 52 weekly, or 12 monthly annual pay cycles.
- 03Days and Weeks Conversion: Automatically converts total accrued hours into 8-hour workdays and 40-hour standard workweeks.
- 04Monetary Cash Valuation: Multiplies your accrued hours by your regular straight-time hourly rate to calculate the exact balance value.
- 05Rollover & Cap Audit: Evaluates your starting balance plus new accruals against scheduled time off and flags any hours forfeited due to maximum accrual caps.
Tax rules that apply
- •The federal FLSA does not mandate paid vacation or sick time; PTO terms are governed by employment contracts, company handbooks, and state statutes.
- •State Paid Sick Leave Mandates: Over 18 states (including CA, NY, WA, CO, IL, NJ, MA, CT, OR) mandate sick leave accrual—typically 1 hour for every 30 or 40 hours worked.
- •Accrual Caps vs Use-It-or-Lose-It: While employers may establish a reasonable 'cap' on maximum hours banked, states like California and Colorado strictly prohibit the forfeiture of earned vacation time.
- •PTO Cash Value: Upon separation, several states require unused accrued PTO or vacation to be paid out at 100% of the employee's final rate of pay.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| Average US Private-Sector PTO (1 yr) | 10 – 15 Days | Bureau of Labor Statistics (BLS) Benchmark |
| Average US Private-Sector PTO (5 yrs) | 15 – 20 Days | BLS National Compensation Survey |
| Standard Bi-Weekly Accrual (10 days) | 3.08 hrs / check | 80 annual hours divided by 26 pay periods |
| Standard Bi-Weekly Accrual (15 days) | 4.62 hrs / check | 120 annual hours divided by 26 pay periods |
| Standard Bi-Weekly Accrual (20 days) | 6.15 hrs / check | 160 annual hours divided by 26 pay periods |
| Statutory Sick Leave Accrual Ratio | 1 hr / 30 hrs | CA, NY, WA state mandatory minimum standard |
What this calculator assumes
- Calculations assume standard 8-hour workdays and 40-hour workweeks.
- Annual calculations reflect a 52-week calendar year (2,080 standard full-time working hours).
- Cash valuation is based on straight-time hourly rate without including overtime premiums.
- Carryover rules reflect employer handbook policies and applicable state wage protection statutes.
Where our numbers come from
These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.
U.S. DOL — Paid Leave & Vacation Benefits (FLSA & FMLA)
U.S. Department of Labor
Bureau of Labor Statistics — Employee Benefits in the United States (NCS)
U.S. Bureau of Labor Statistics
U.S. DOL — Family and Medical Leave Act (FMLA) Overview
U.S. Department of Labor — Wage & Hour Division
Frequently Asked Questions
How do I calculate how much PTO I accrue per pay period?
To find your accrual rate per pay period, divide your total annual allotted PTO hours by the number of pay periods in a calendar year. For example, if you receive 15 days of PTO (120 hours) and are paid bi-weekly (26 pay periods): 120 ÷ 26 = 4.62 hours of PTO accrued on each paycheck. If paid semi-monthly (24 checks), it would be 120 ÷ 24 = 5.00 hours per check.
What is the difference between PTO and separate vacation/sick leave?
A traditional leave system separates vacation days, sick days, and personal days into distinct silos with separate rules. A PTO (Paid Time Off) bank merges all paid leave into a single pool that employees can use at their discretion for vacation, illness, medical appointments, or personal matters. PTO provides greater flexibility, though employers may still apply notice rules for planned absences.
Are use-it-or-lose-it PTO policies legal in the United States?
It depends on the state. Under federal law, use-it-or-lose-it policies are legal. However, several states have banned them for vacation/PTO: in California (Labor Code § 227.3) and Colorado, earned vacation is considered deferred compensation and cannot be forfeited. Employers in those states can only place a 'cap' on maximum accrual to pause further earning until hours are used. In states like Texas, Florida, and New York, use-it-or-lose-it is permitted if detailed in a written policy.
What is the statutory sick leave accrual rate in states with paid sick leave?
Most states and municipalities with mandatory paid sick leave laws require accrual of at least 1 hour of paid sick leave for every 30 or 40 hours worked. For example, California, Washington, New York, and Colorado mandate 1 hour per 30 hours worked, with annual minimum usage caps between 40 and 56 hours per year.
Does an employer have to pay out unused PTO when you quit?
Federal law does not require PTO payouts upon separation. However, state laws vary widely: California, Colorado, Illinois, and Montana legally mandate that all unused accrued vacation/PTO be paid out on the final paycheck. In other states, company written policy controls whether unused PTO is paid or forfeited.
Can an employer change or reduce my accrued PTO balance?
In states where earned PTO is legally recognized as wages (e.g. California, Colorado, Illinois), an employer cannot retroactively confiscate or reduce already-earned PTO hours. An employer can change the accrual rate prospectively for future work, but earned hours represent vested property that must remain intact.
