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PTO Ledger

Per hour worked accrual

A fraction of an hour of leave for every hour actually worked.

Who is paid this way

Everyone covered by a statutory mandate, and part-time staff whose hours move week to week.

How the periods land on the calendar

There is no calendar at all. The balance tracks hours, so a 30-hour week accrues three quarters of what a 40-hour week does.

The edge case

This is the shape every statutory mandate uses. Overtime hours usually count, and a short week accrues less — the balance tracks hours, not calendar time.

A worker on 25 hours a week reaches 1,300 hours a year. At the Arizona rate of one hour per 30 worked that is 43.33 hours accrued, above the 40-hour annual limit for a larger employer — the limit binds before the year ends.

The same entitlement on other schedules

80 hours a year expressed per pay period
Schedule Periods a year80 h/yr becomes
Weekly 521.54
Biweekly 263.08
Semimonthly 243.33
Monthly 126.67

Reading a per-period figure from one schedule as if it were another is the most common error.

Statutory rates in this shape

Every US mandate we read uses hours worked rather than calendar periods. A half-time year earns half as much, which is the point of the shape.

Statutory accrual rates over a full and a half-time year
Statutory rate Per hour workedOver 2,080 hOver 1,040 h
Nevada paid leave 0.019234020
Maine earned paid leave 0.025005226
Arizona earned paid sick time 0.0333369.3334.67
Vermont earned sick time 0.019234020
D.C. paid leave, 100+ employees 0.0270356.2228.11
D.C. paid leave, 25–99 employees 0.0232648.3724.19
D.C. paid leave, 24 or fewer 0.0114923.9111.95

Each rate is quoted on its jurisdiction page with the statute or agency link.

Front loading and carryover

Some policies hand over the whole year at once instead of accruing. Front loading 80 hours against a 40-hour ceiling lands at 40 hours with 40 hours never granted — the ceiling applies the same way.

Priced at $32 an hour, 40 hours is $1280.00. A payout is normally computed at a stated rate — some jurisdictions set a floor on which rate may be used.

How many pay periods does a per hour worked schedule have?
None in the calendar sense. Accrual tracks hours actually worked, so a short week earns less and overtime hours usually earn more.
What is the edge case that trips people up?
This is the shape every statutory mandate uses. Overtime hours usually count, and a short week accrues less — the balance tracks hours, not calendar time.
What happens when the ceiling is reached?
Accrual halts for that period instead of deleting hours already earned. If you then use some time, the next period accrues only as much as the room you freed.
Is anything stored?
No. Nothing on this site is saved or sent — there are no accounts.
Informational only. Not legal advice, and not a substitute for your employer’s written policy.