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How leave balances work

Understanding how leave balances work, different accrual methods and how to review them.

Updated over 3 months ago

SmoothPay uses a consistent leave calculation model across all supported countries while applying the correct rules for each jurisdiction. Each region includes the minimum legal entitlements by default, and settings can be customised if staff receive additional benefits.

This article explains how anniversary balances and to-date balances work, how they are calculated, and how they appear throughout the system.


Anniversary balance

Most leave types in SmoothPay use an internal calculation model called the anniversary balance.

The anniversary balance represents the amount of leave remaining from completed years of service. It forms the base of all leave calculations and determines how much entitlement is available from prior completed years, excluding any pro-rated portion from the current year.

Calculation formula:

(Completed years of service × Accrual rate) − Leave taken to-date = Anniversary balance

How the anniversary balance behaves

  • It increases by the full annual accrual rate at each completed year of service.

  • It decreases whenever leave is used.

  • It does not increase each pay period. It only changes when a full year is completed or when leave is taken.

Possible states of the anniversary balance

State

Meaning

Negative

Leave has been taken in advance or taken from the current year before the entitlement anniversary. Interpretation varies by jurisdiction.

Zero

No entitlement remaining from completed years.

Positive

Leave remaining from completed years of service.

Last anniversary date

Each leave type has a last anniversary date, which is the date the next full entitlement will be added automatically. This normally aligns with the employee’s start date but can differ depending on local rules or custom configurations.

When a pay includes any period crossing twelve months from the last anniversary date, SmoothPay automatically:

  1. Adds the new annual entitlement

  2. Updates the last anniversary date


To-date balance

Some leave types also calculate a to-date balance. This represents the total leave available, including:

  • The anniversary balance, and

  • A pro-rated accrual for the current incomplete year

Calculation formula

Anniversary balance + Pro-rated portion = To-date balance

The pro-rated portion is calculated automatically based on the number of days between the last anniversary date and the current period end:

(Accrual rate ÷ 365) × Days since last anniversary = Pro-rated portion

If the anniversary balance and last anniversary date are correct, the to-date balance will automatically remain accurate.

When to-date balances apply

Not all leave types use a to-date balance. Some jurisdictions only recognise the anniversary balance as the legal entitlement. Others use to-date balances for valuation or liability purposes. SmoothPay adjusts automatically based on the leave classification and jurisdiction settings.


Accrual methods

Different leave types may use different accrual methods. SmoothPay supports:

  • Hours-based accrual

  • Days-based accrual

  • Weeks-based accrual

  • Percentage per pay accrual

  • Anniversary-only accrual

  • Continuous to-date accrual

The calculation behaviour depends on the classification and jurisdiction of each leave type, but the anniversary and to-date principles apply to all methods except percentage per pay, which accrues purely per-transaction.


Viewing leave balances

Leave balances are visible in multiple locations:

1. Staff screen

  1. Go to the Staff screen

  2. Select the employee

  3. Select the Leave and Entitlement tabs

  4. Select the leave type

You will see:

  • The anniversary balance

  • The to-date balance (if applicable)

2. Payslip

Balances can appear on payslips if the Show balance on payslip option is enabled for the leave code.

3. Leave reports

Reports provide leave balance summaries for individual employees or for the entire organisation. These reports are used for auditing, compliance and financial review.

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