Accruing Entitlement and Pro Rata Leave (Non-OGO)

Hours Per Year—Entitlement Only

This is absence entitlement ANN ENTHRS. It has to determine the accrual rate per frequency and is based on a standard annual accrual of 152 hours and 38 standard weekly work hours (38 × 4 weeks leave per year = 152).

The absence element's entitlement value on the calculation page is formula ANN FM ENTHPY. This formula prorates the annual hours accrual for each employee because their standard hours (on JOB) may not be your organization's standard weekly work hours set in variable LVE VR ENT STD HRS on the Supporting Elements Override page of the absence entitlement. The standard annual entitlement, 152, is set in variable ANN VR ENTHRS.

(Standard weekly hours for employee ÷ Entitlement standard weekly hours) × Annual entitlement = ANN FM ENTHPY

35 / 38 × 152 = 139.999999

The annualized accrual is deannualized by the absence calendar frequency when the calendar is run. The deannualized accrual adds to the absence entitlement's _ENT and _BAL accumulators.

Accumulators are stored by EMPL ID/EMPL RCD and begin at hire date or rehire in the first instance. When a new accumulator instance is automatically created for a new year to date (YTD) period, the previous value of the _BAL accumulator is rounded and rolled over into the new YTD accumulator instance. The other accumulators are reset to 0.

The related absence take, ANN TKEHRS, decrements the absence units from the _BAL accumulator and stores them in the _TKE accumulator.

The units (hours) to decrement are resolved by the take's hours-based day formula, LVE FM HRS ABS PH which:

1. Determines if the day is a public holiday.

   If it is, the system does nothing further because there are no entitlement hours used or annual leave paid for that day.

2. Checks for scheduled and partial hours and returns partial hours if there are any.

3. If there are no partial hours, it checks for a decimal value in the User Defined 1 field on the Absence Event Input Detail page.

   If there is a value (any value) it halves the scheduled hours.

4. If it isn't a public holiday, there are no partial hours and no halving, and there are scheduled hours, the formula returns the scheduled hours.

5. The units returned become the paid units (DAY COUNT PD) and unpaid units (DAY COUNT UNP) depending on available absence entitlement.

   These units are mapped to the appropriate earnings elements (ANN and LWOP, respectively), which the system processes as positive input when the payroll calendar is run. The value of DAY COUNT PD is also mapped to the LVLD (leave loading) earnings element if a leave loading is required.

Days Per Year—Pro Rata and Entitlement

This scenario requires two absence entitlements, ANN PRODYS and ANN ENTDYS, which this discussion refers to as entitlement and pro rata, respectively. The pro rata day entitlement, ANN PRODYS, determines the accrual rate per frequency. Its entitlement value on the calculation page is numeric 20 and the specified frequency is A (annual).

The entitlement value, 20, is deannualized according to the calendar period frequency for each employee.

When you run the absence calendar, the deannualized value is accrued to the pro rata year-to-date _ENT and _BAL accumulators. The year in the year-to-date is set when the accumulator's begin option is Specify Date, and the begin month and begin day are generic variables LVE VR HIRE MONTH and LVE VR HIRE DAY, which hold the employee's hire month and day, respectively. The accumulators are stored by EMPL ID/EMPL RCD.

When the system automatically creates new instances of the accumulators at the hire date anniversary, the previous values of the entitlement _ENT and _BAL accumulators are rolled over into their new instances and the previous values of the pro rata _ENT and _BAL accumulators are rounded and rolled over into the new instances of the entitlement _ENT and _BAL accumulators.

This diagram shows pro rata balances transferring to new instances of entitlement balances

The current calendar period is then split into pre-hire anniversary and post-hire anniversary periods, using generic date element LVE DT HIRE ANN DT. The pre-hire anniversary days are then used in formula ANN FM P2EDYS EMBR to work out the proportion of the accrual that belongs to the pre-hire anniversary period. This value is then sent to variable ANN VR PP2EDYS MBR, which adds to the entitlement _BAL and _ENT accumulators.

This diagram shows accrual for the days before hire anniversary becoming entitlement.

The pre-hire anniversary accrual variable, ANN VR PP2EDYS MBR, also subtracts from the pro rata _ENT and _BAL accumulators. This reduces the pro rata _ENT and _BAL balances by the amount of the accrual that was accrued in the previous accumulator period.

The absence take, ANN TKEDYS, related to both the pro rata and entitlement absence elements (indicating that pro rata days can be used despite not having become entitlement yet) firsts looks to the entitlement balance to decrement absence units before looking to the pro rata balance to further decrement absence units (where the entitlement units are depleted).

The units (days) to decrement is resolved by the take's Day Formula, LVE FM DYS ABS PH which:

1. Determines if the day is a public holiday.

   If it is, it does nothing further because no entitlement hours are used and no annual leave is paid for that day.

2. Checks for scheduled and partial hours; if there are partial hours, the system returns the fraction of the day the hour represents and then rounds them.

   Partial hours ÷ Scheduled hours = Fraction of day absent

   2 ÷ 8 = 0.25

   The formula includes variable LVE VR DYS ABSENT, which holds the cumulative value of the results of the day formula as it resolves for each day in the leave period. It starts as 0. In this example, its value after the resolution for day 1 would be 0 + 0.25 = 0.25.

3. If there are no partial hours, it checks for a decimal value in the User Defined 1 field on the Absence Event Input Detail page.

   If there is any value, it adds 0.5 to LVE VR DYS ABSENT. Assuming this is the case, in this example Day 1 + Day 2 = 0.75.

4. If it isn't public holiday, there are no partial hours or halving, but there are scheduled hours, then the formula adds 1 to LVE VR DYS ABSENT.

The units returned become the paid units (DAY COUNT PD) and unpaid units (DAY COUNT UNP) depending on available absence entitlement days and pro rata days.

The positive input for this absence take is earnings ANN and LWOP. The units for these earnings are formulas LVE FM DY DCP HRS and LVE FM DY DCUP HRS, respectively. The formulas multiply the DAY COUNT PD and DAY COUNT UNP by the scheduled hours, so the system can pay the leave in hours.

Hours Per Hour—Entitlement Only

This leave entitlement is ANN ENTHPH, and there is no pro rata leave. Leave accrues as a fraction of an hour per hour worked. The hourly accrual rate (the fraction) is derived from 4 × 38 hour weeks, or 152 hours per year.

The hour fraction, stored in variable ANN VR ENTHPH, is set to 0.076712. That figure comes from:

(152 ÷ 52.14308 (the weekly annualization factor)) ÷ 38 = 0.076712

Accumulator ANN AC ENTHPH REG stores the units of hourly pay for the calendar period, and ANN ENTHPH entitlement's formula ANN FM ENTHPH multiplies the accumulated hours by the variable when the absence calendar is run and populates its _ENT and _BAL accumulators.

The absence take for this leave accrual is ANN TKEHPH, and its day formula is LVE FM HRS ABS PH—the same day formula that take ANN TKEHRS uses.

Long Service Leave Pro Rata and Entitlement—Federal

This scenario is based on 13 weeks LSL after 15 years of service. Pro rata balances transfer to entitlement on the completion of the first 15 years service and then annually.

The pro rata element LSL PROWKF accumulates the leave using variable LSL VR ENTWKF, which has a value of 0.86667 as the maximum yearly accrual value in weeks

15 years × 0.866667 weeks = 13 weeks (rounded)

When the absence calendar is run, the accrual value is deannualized depending on the calendar period frequency of the employee and the value passed to the LSL pro rata year-to-date _BAL and _ENT accumulators. Both accumulators have an initialize rule that transfers their balances to new instances. The initialize rule formulas are LSL FM PROWKF BMBR for _BAL and LSL FM PROWKF EMBR for _ENT. The formulas resolve to the value of system element PREV VALUE ACCM and add to the new instances.

The entitlement element LSL ENTWKF handles the transfer of the pro rata balances to entitlement using its formula LSL FM MVE P2EWKF, which:

1. Checks if the duration LSL DR DYS FR HIRE (days from hire) returns days more than or equal to variable LSL VR 15 Y IN D (15 years expressed in days, or 5, 478) and that the LSL ENTWKF_ENT accumulator is 0 (which indicates that nothing has been transferred to this life-to-date accumulator).

2. If duration does return more than 5,478 days and the entitlement _ENT balance is 0, the formula passes the value of 15 years of accrual to the entitlement and decrements the pro rata.

   By the same method, the formula also transfers the pro rata _ADJ and _TKE balances to their respective entitlement accumulators.

3. If the conditions in step 2 are not met, the formula determines if the duration returns more than 5,478 days, and it verifies that the pro rata _ENT balance is more than or equal to 0.86667.

   This condition indicates that another year's worth of pro rata leave has accrued. Because pro rata becomes entitlement annually after the initial 15 years transfer, the formula transfers the four pro rata balances to their respective entitlement balances by the same method.

The absence take, LSL TKEWKF, related to both the pro rata and entitlement absence elements (indicating that pro rata days can be used despite not having become entitlement yet), firsts looks to the entitlement balance to decrement absence units before looking to the pro rata balance to further decrement absence units (where the entitlement units are depleted).

The units (weeks) to decrement are resolved by the take's day formula, LVE FM WKF ABS NPH. The formula checks the scheduled hours or partial hours for each day and converts them to fractions of a week because the units by which to decrement the leave balances are weeks. The formula does this by dividing all hours returned by the day formula by LVE FM WK STD HRS. The day formula LVE FM WKF ABS NPH:

1. Checks for scheduled and partial hours, and if there are partial hours, the system returns the fraction of the week the hours represent then rounds them.

   Partial hours ÷ Standard weekly hours = Fraction of week absent

   6 ÷ 40 = 0.15

   The formula includes variable LVE VR WKS ABSENT, which holds the cumulative value of the results of the day formula as it resolves for each day in the leave period. It starts as 0. In this example, its value after the resolution for day 1 would be 0 + 0.15 = 0.15.

2. If there are no partial hours but there are scheduled hours, it converts the hours to a fraction of a week (0.2 for an eight-hour day) and then checks for a decimal value in the User Defined 1 field on the Absence Event Input Detail page.

   If there is any value, it halves the value of the fraction of a week and adds the value to LVE VR WKS ABSENT. Assuming this to be the case after processing the second day, LVE VR WKS ABSENT is:

   Day 1 + Day 2 = 0.15 + (0.2 / 2) = 0.25 weeks = LVE VR WKS ABSENT

3. If there are no partial hours but there are scheduled hours and there is no halving, the formula adds the scheduled hours—already converted to a fraction of a week—to LVE VR WKS ABSENT.

   Day 1 + Day 2 + Day 3 = 0.15 + (0.2 / 2) + 0.2 = 0.45 weeks = LVE VR WKS ABSENT

   The units returned become the paid units (DAY COUNT PD) and unpaid units (DAY COUNT UNP) depending on available absence entitlement weeks and pro rata weeks. The positive input for this absence take are earnings LSL and LWOP. The units for these earnings are formulas LVE FM WK DCP HRS and LVE FM WK DCUP HRS, respectively. The formulas multiply the DAY COUNT PD and DAY COUNT UNP (both in weeks) by the standard weekly hours so the system can pay the leave in hours.

Long Service Leave Pro Rata and Entitlement—Other (State)

This scenario is based on 13 weeks LSL after either 10 or 15 years of service, depending on the state. Pro rata balances transfer to entitlement on the completion of the first 10 or 15 years service and then annually.

For the Australian Capital Territory, New South Wales, Queensland, Victoria, and Western Australia the accrual is 0.866667 weeks per year where:

15 years × 0.866667 weeks = 13 weeks (rounded)

For South Australia and Northern Territory the accrual is 1.3 weeks per year where:

10 years × 1.3 weeks = 13 weeks

The accrual is granted for whole months only so the formula grants the accrual if the hire day value is in the calendar period (and the hire date is not in the period).

This diagram shows when the accrual is and is not granted. The letter N indicates not granted (because the hire day is not in the period). You need to distinguish between hire date and hire day.

The pro rata element LSL PROWKO accumulates the leave using entitlement formula LSL FM ACCR FMTH which:

1. Determines if the employee's hire date is in the calendar period; if it is, it stops.

2. If the hire date is not in the period but the hire day is, a full month's accrual is due so the formula retrieves the employee's state from array AUS AR EE JOBJR.

3. Checks bracket LSL BR ACCRUAL, and using the employee's state, retrieves either 0.866667 or 1.3—the annual value.

4. Divides the accrual by 12 to get the monthly accrual and passes it to the pro rata _ENT and _BAL accumulators

5. The annual value is deannualized to the absence calendar frequency and that amount of entitlement.

The absence take, LSL TKEWKO, related to both the pro rata and entitlement absence elements (indicating that pro rata days can be used despite not having become entitlement yet), firsts looks to the entitlement balance to decrement absence units before looking to the pro rata balance to further decrement absence units (where the entitlement units are depleted).

The units (weeks) to decrement is resolved by the formula LVE FM WKO CALC, which does the same thing as LSL TKEWKF's day formula LVE FM WKF ABS NPH. The formula LVE FM WKO CALC is not, however, LSL TKEWKO's day formula. It is called by LSL TKEWKO's day formula, LVE FM WKO ABS ST, which has to check the state before resolving the daily hours into the take's number of weeks.

The formula LVE FM ABS ST determines whether the state value is NSW, QLD, or TAS and the day is not a public holiday; if that is the case, it resolves the day's hours into a fraction of a week using LVE FM WKO CALC. If the day is a public holiday in one of those states, the formula does not resolve the day's hours.

If the state is not NSW, QLD, or TAS, the day's hours are resolved by LVE FM WKO CALC, regardless of whether the day is a public holiday.

Accruing and Taking Variable Sick Leave—Days

This sick leave absence entitlement, SCK ENTDYS V, determines the correct sick leave grant of accrual that is to be 8 days in the first year and 10 days in subsequent years.

1. The entitlement's formula, SCK FM ENTDYS VI, grants the initial accrual by verifying that the _ENT balances is 0; if it is zero, it retrieves a value of 8 from bracket SCK BR DYS V.

   The bracket uses duration GP YEARS OF SVC and it returns 8 (days) if there are no years of service (this is the employee's first year and the duration cannot return decimals of a year). A 0 duration returns bracket value 8.

2. When the absence calendar is run, the bracket value 8 is accrued to the year-to-date _ENT and _BAL accumulators.

   The accumulators are stored by EMPL ID/EMPL RCD and begin on the hire date.

3. The absence take, SCK TKE DYS V, uses the absence entitlement balance to decrement absence units (days).

   Eligibility criteria defined on the take (on the Period page of the take component) do not allow any payment of sick leave in the first three months of hire or rehire. The date element SCK DT WAIT 3/12 calculates the three-month period. It adds three months to the hire or rehire date, and that is the date on which the employee is eligible for the accrual.

4. The units (days) to decrement is resolved by the take's day formula, LVE FM DYS ABS PH, which is the same formula that annual leave take ANN TKEDYS uses.

5. The units returned become the paid units (DAY COUNT PD) and unpaid units (DAY COUNT UNP), depending on available absence entitlement days.

6. The positive input for this absence take are earnings SCK and LWOP.

   The units for these earnings are formulas LVE FM DY DCP HRS and LVE FM DY DCUP HRS respectively. The formulas multiply the DAY COUNT PD and DAY COUNT UNP by the scheduled hours so the system can pay the leave in hours.

7. When the system creates a new instance of the year-to-date accumulator SCK ENTDYS V_ENT on the employee's hire or rehire anniversary, the accumulator's initialize rule, SCK FM ENDYS V, checks bracket SCK BR DYS V again.

   This time, because GP YEARS OF SVC returns 1, the bracket returns 10.

Accruing and Taking Fixed Sick Leave—Days

This sick leave absence entitlement, SCK ENTDYS F, determines the correct sick leave grant of accrual that is 10 days per year pro rated for the first year. The accrual is granted on January 1 for all employees.

1. The entitlement's formula, SCK FM ENTDYS FI, grants the initial accrual by verifying that the _ENT balances is 0; if it is 0, it retrieves a value from bracket SCK BR DYS F.

   The bracket uses duration SCK DR REST OF YR, which calculates the period of time from hire (or rehire) to the end of the year and returns the duration as a decimal fraction of a year. The bracket prorates the 10 days maximum yearly accrual according to that fraction; for example, for a duration of 0.2 of a year, the accrual is 2 days.

2. The absence take, SCK TKE DYS F, uses the absence entitlement balance to decrement absence units (days).

3. The units (days) to decrement is resolved by the take's day formula, LVE FM DYS ABS PH, which is the same formula that annual leave take ANN TKEDYS and SCK TKEDYS V uses.

4. The units returned become the paid units (DAY COUNT PD) and unpaid units (DAY COUNT UNP), depending on available absence entitlement days.

5. The positive input for this absence take is the same as for SCK TKEDYS V.

6. When the system creates a new instance of the year-to-date accumulator SCK ENTDYS F_ENT at the end of the calendar year, the accumulator's initialize rule, SCK FM 1ST JAN, checks bracket SCK BR DYS F again.

   Because the bracket's duration returns 1 this time, the bracket returns 10.

Accruing and Taking Pro Rata and Entitlement Sick Leave—Hours

The pro rata, entitlement and take processing of hours per year sick leave is the same as the annual leave days per year pro rata and entitlement, except it is in hours not days. The accrual is 76 hours per year.

1. The two entitlement elements are SCK PROHRS and SCK ENTHRS, and the pro rata element calculates the accrual and passes it from its own _ENT and BAL accumulators to the entitlement's ENTHRS _ENT and _BAL accumulators on the employee's hire anniversary.

2. The pro rata entitlement formula is SCK FM ENTHPY, which prorates an employee's standard work hours as a fraction of their leave entitlement standard hours.

   (Standard weekly hours for employee ÷ Entitlement standard weekly hours) × Annual entitlement

   (35 ÷ 38) × 76 = 70 (rounded)

3. The take element that uses the entitlement and pro rata elements SCK TKEHRS uses day formula LVE FM HRS ABS PH, the same as the annual leave days per year pro rata and entitlement.