PTO per pay period = annual PTO hours ÷ pay periods per year. A 120-hour allowance paid biweekly earns 120 ÷ 26 = 4.6154 hours per paycheck, before policy-specific waiting periods, proration or caps.
01Choose one accrual method
Best when the policy credits the same amount after each completed payroll period.
Best when accrual is tied to eligible hours. Use the policy's definition of eligible time.
02Common pay-period examples
| Payroll schedule | Periods | PTO each period | Equivalent days* |
|---|---|---|---|
| Weekly | 52 | 2.3077 hours | 0.2885 |
| Biweekly | 26 | 4.6154 hours | 0.5769 |
| Semimonthly | 24 | 5.0000 hours | 0.6250 |
| Monthly | 12 | 10.0000 hours | 1.2500 |
*Using an eight-hour workday. Biweekly means every two weeks (usually 26 periods); semimonthly means twice per month (24 periods).
03Accrual per hour worked
From annual allowance to hourly rate
- 120 ÷ 2,0800.057692
- Accrued for 80 eligible hours4.6154 hours
- Accrued for 40 eligible hours2.3077 hours
04Calculate the current balance
Suppose a worker starts with 8 hours, completes 10 biweekly periods at 4.6154 hours each and uses 24 hours. The estimate is 8 + 46.154 − 24 = 30.154 hours. A policy cap may stop additional accrual once the balance reaches a specified level.
Federal law does not generally require vacation pay or a PTO plan. Waiting periods, eligible hours, carryover, caps, front-loading, payout and state or local requirements can change the result. Use this method to check arithmetic, not to determine entitlement.
Use the PTO Accrual Calculator
Enter the allowance, payroll schedule, completed periods, time used and any balance cap.
Common questions
How much PTO is earned each biweekly paycheck?
Divide the annual PTO hours by 26 when the plan has 26 equal biweekly accrual periods. For 120 annual hours, the result is 4.6154 hours.
Is 0.0577 a PTO accrual rate?
Yes. Rounded to four decimals, it represents 120 hours accrued across 2,080 eligible hours. Multiplying a rounded rate can create a small difference, so retain more precision internally.
Do paid holidays or PTO hours earn more PTO?
That depends on how the plan defines eligible hours. Do not assume every paid hour counts as an hour worked for accrual.