What is leave accrual?
Leave accrual is the mechanism by which an employee's leave balance grows over time. Some organisations give the full year's leave on the first day of the leave year. Others let employees earn leave gradually — a fairer approach for organisations with high early-year turnover.
Accrual methods
1. Upfront (Lump Sum) — most common in Pakistan
The full annual entitlement is credited on the first day of the leave year (1 July for most Pakistani companies, or on the employee's joining anniversary). The employee has access to all days from day one. Simple to administer; standard practice in government and many private firms.
2. Monthly Accrual
Leave is credited in equal monthly installments. For 14 days annual leave: 14 ÷ 12 = 1.167 days per month (rounded to 1 or 1.5 depending on configuration). Employees can only take leave they have already earned. Protects the company if an employee takes all their leave and then resigns.
3. Earned-Day Accrual (Statutory Method)
Under the Standing Orders Ordinance, annual leave is accrued at 1 day per 20 working days. The employee must complete 12 months before any leave can be taken. This is the statutory minimum accrual method.
4. No Accrual (Fixed Balance)
Used for leave types that don't grow over time: casual leave (10 days allocated at start of year), sick leave (allocated at start of year). Balance doesn't grow and can't be carried forward.
Law requirement on accrual
Under the Standing Orders Ordinance 1968, an employee earns annual leave at the rate of 1 day for every 20 days worked. After completing one year of service, they are entitled to 14 days' leave. The employer cannot reduce this statutory minimum, but can offer more.
Employee works 240 days in a year → earns 240 ÷ 20 = 12 days of annual leave
(Statutory minimum is 14 days — so if accrual yields less, the employer must credit at least 14 days)
Monthly accrual (company practice):
14 days ÷ 12 months = 1.167 days/month
By end of September (month 3 of leave year): 1.167 × 3 = 3.5 days accrued
For administrative simplicity, many organizations use the upfront method, crediting the full annual leave entitlement at the beginning of the leave year. Octal HR supports this approach while also providing flexible accrual methods to match different organizational policies and compliance requirements.
Pro-rated balance for mid-year joiners
When an employee joins mid-year, their first-year leave balance is prorated based on the remaining months in the leave year:
Remaining months: October to June = 9 months
Pro-rated balance: 14 × (9 ÷ 12) = 10.5 days (rounded to 10 or 11 based on rounding setting)
Octal HR calculates this automatically when an employee is added with their joining date. The initial balance is set when the leave policy is assigned to the employee.
Configure accrual for a leave type
Carry-forward and lapse
At the end of the leave year (30 June for July–June companies, or 31 December for calendar-year companies), unused leave balances are handled according to the carry-forward rule:
| Leave Type | Typical carry-forward rule | Notes |
|---|---|---|
| Annual Leave | Policy-defined limit or full balance | Carry-forward, encashment, or forfeiture rules are determined by organizational policy and applicable regulations. |
| Sick Leave | None — lapses at year end | Cannot be encashed or carried forward under most provincial laws |
| Casual Leave | None — lapses at year end | Most companies do not allow carry-forward for casual leave |
| Study Leave | As defined by company policy | Often allowed to carry forward if mid-course |
| Comp-Off | Typically 1–3 months validity | Not carried into the next leave year; must be used within the validity period |
Year-end run: At the end of your leave year, Octal HR runs an automated Year-End Leave Processing job that carries forward eligible balances, lapses ineligible ones, and creates encashment payouts where configured. Review this under Leave → Year-End Processing before the new leave year starts. See Leave Year-End for full details.
Manual balance adjustments
HR can manually add or deduct days from an employee's leave balance at any time:
Common reasons for manual adjustments include: correcting a data migration error, granting extra leave as a one-time gesture, or adjusting for a period when the employee was on an unrecorded leave before the HRMS was implemented.