How to use this result
This model spreads the annual allowance evenly across pay periods. With 120 hours over 26 periods, each period adds about 4.62 hours before any employer rounding.
An hourly accrual system, waiting period, front-loaded allowance, or maximum balance can produce a different result. Check the policy first; use this only when equal accrual per period represents it.
The formula
Worked example
Using the example inputs loaded above:
38.15 hr
Projected PTO balance.
Common questions
Does this apply a maximum PTO balance?
No. It shows uncapped arithmetic. Apply your employer’s cap and carryover rules separately.
Why can the balance be negative?
Entered usage can exceed the starting balance plus accrued hours. Some employers allow advance leave; others do not.
Assumptions & references
Amounts use USD. Results are planning estimates using your entries, with dollars rounded only for display. Each tool covers the model described here; it does not determine payroll or tax obligations. Read the calculation methodology.
This is arithmetic based on user-supplied assumptions; it does not use external wage or price data.
Formula version 1.0 · Reference check: September 7, 2026 · Report a calculation issue