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HR glossary

What is Leave Accrual? Meaning, Methods and Example

Leave accrual is the way an employee's leave builds up over time instead of being given all at once. For example, an employee may earn 1.5 days of earned leave for each month worked, so their balance grows month by month through the year.

Common accrual methods

Monthly accrual suits most private companies because it is fair to joiners and leavers and stops people from using a full year's leave in their first month. The OSH Code method for workers' annual leave is based on days worked: one paid leave day for each 20 days of work, once 180 days are completed in a calendar year, as set out in the leave entitlement rules.

Accrual, quota and balance compared

The quota is how much leave a person can earn in a year, for example 18 days of earned leave. Accrual is how that quota reaches them, for example 1.5 days a month. The balance is what they have available today: past accruals and carry forward, minus leave taken. Mixing these up leads to disputes, such as a joiner in October expecting the full year's quota on day one.

Getting accrual right

Decide how part months are handled, how accrual is rounded, whether leave keeps accruing during long unpaid leave, and what the maximum balance is. In ZeniaHR, accrual is monthly: part months for joiners and leavers are prorated, each credit is rounded to half a day, a maximum balance caps the total, and every credit appears as a separate entry in the Leave Ledger.

Example: Mohit Agarwal joined a Kanpur leather exporter on Tuesday, 9 June 2026. The company accrues earned leave at 1.5 days a month, pro rata for part months and rounded to half a day. For June he was on the rolls for 22 of 30 days, earning 1.1 days, which rounded to 1 day. From July he earned 1.5 days a month, so by 30 September his earned leave balance was 5.5 days.

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Frequently asked questions

What is accrued leave?

Accrued leave is the leave you have earned so far based on your time at work, under the company's accrual rule. For example, with 1.5 days of earned leave a month, you have accrued 9 days after six months. Accrued leave, plus any carry forward and minus leave taken, gives your current leave balance.

Does leave accrue during leave without pay?

It depends on the policy. Many companies stop or reduce accrual for months with long unpaid leave, because accrual is meant to reward time worked, while others keep accruing for short spells. Where the rule is silent, disputes follow, so the leave policy should state how unpaid leave affects accrual, with an example.