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Adjusting Leave Balances – When and Why

Understanding when adjustments to leave balances are required and how to apply them correctly.

Updated over 3 months ago

Adjusting a leave balance should only be done when you fully understand how that leave type works and how its balances are calculated.


When an adjustment is needed

There are several situations where a leave balance must be manually corrected:

Wrong leave type was used

If the incorrect leave type has been used during payroll:

  • Increase the balance for the incorrect leave type

  • Reduce the balance for the correct leave type

Example:

Sick leave was entered instead of annual leave.
You must:

  • Increase the Sick Leave balance

  • Reduce the Annual Leave balance, in proportion to the value paid

Employee was paid, but leave was not recorded

If the employee received pay for time they were absent, but the leave was never recorded:

  • Deduct the amount of actual leave taken from the correct leave type

Example:

Employee worked 4 days and was paid a full week, but should have had 1 day of annual leave recorded.

You must reduce the Annual Leave balance accordingly.

Migrating employee records into SmoothPay

When taking on an employee who already has existing entitlements:

  • Establish opening “take-on” leave balances for each leave type

  • Ensure values align with the previous payroll system

This ensures continuity and correct calculation going forward.

Historic incorrect processing

If balances are wrong because leave was processed incorrectly over a long period:

  • Carefully calculate what the balance should be “as at today”

  • Adjust the balance up or down accordingly

  • Review historical pays if needed to confirm entitlement

Incorrect historic handling usually requires proportionate adjustments.


Other important considerations

Always adjust balances in proportion to the dollar value

This is critical in jurisdictions where leave is valued using averages or additional calculation rules (for example, New Zealand).

You cannot simply adjust the raw units — the adjustment must reflect what the employee was actually paid or should have been paid.


Examples

Example 1: Wrong leave type used

Employee was paid:

  • 1 day sick leave = $200

Correct leave value:

  • Annual leave = $1,200 per week = $240 per day (0.2 weeks)

But only $200 was paid.

Correct adjustment is:

$200 ÷ $1200 = 0.167 weeks

So the annual leave balance should be reduced by 0.167 weeks, not 0.2 weeks.


Example 2: Employee was paid but leave not recorded

Employee was paid:

  • $1,000 for the week

Annual leave valuation:

  • $1,200 per week

Correct adjustment:

$1,000 ÷ $1,200 = 0.833 weeks

So you should only deduct 0.833 weeks from the annual leave balance, not the full 1 week.


Need help?

If you are unsure whether a leave balance should be adjusted, or how to calculate the correct proportional value, please contact Support for assistance.

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