The accrual of vacation time can be prorated by dividing the amount of time worked during a period by the amount of time covered by the period and then multiplying the result by the number of days that can be earned during the period. For full work periods, no proration is required.
Prorating vacation time accrual is a way to calculate how much vacation time an employee earns when recruited between vacation earning periods. Prorating is also performed after the conclusion of an employee’s employment to assess the amount of vacation time accrued so that the employee can be compensated for unused time.