PTO Calculator
Calculate your PTO balance, accrual rate, and termination payout. Free, instant, no signup. Includes state-by-state payout laws for all 50 US states.
Formula:
PTO per paycheck = Annual PTO days ÷ Pay periods per year
How much PTO do I have right now?
What do I get paid for unused PTO?
When will I have enough PTO for vacation?
How much PTO did I earn for a partial year?
What is PTO accrual?
PTO accrual means your paid time off builds up gradually over the year rather than being granted all at once. Most US employers use a per-paycheck accrual model — every time you get paid, you also earn a small amount of PTO.
The formula is simple: PTO per paycheck = Annual PTO days ÷ Pay periods per year. For example, if you get 15 days/year on a biweekly schedule (26 paychecks): 15 ÷ 26 = 0.577 days per paycheck, which equals about 4.62 hours.
How to calculate your PTO balance
- Find your annual PTO entitlement in your offer letter or employee handbook.
- Identify your pay schedule (weekly = 52, biweekly = 26, semi-monthly = 24, monthly = 12).
- Divide annual days by pay periods to get accrual per paycheck.
- Multiply by the number of completed pay periods since January 1 (or your start date).
- Subtract any PTO already used this year.
- Add any carryover from last year.
PTO payout at termination — what you're owed
Federal law (FLSA) does not require employers to pay out unused PTO. State law is what matters here. Ten states currently require payout of accrued vacation: California, Colorado, Illinois, Louisiana, Maine, Massachusetts, Montana, Nebraska, North Dakota, and Rhode Island.
Where payout is required, it's calculated as: unused hours × your final hourly rate. This payout is taxed as supplemental income — the IRS flat federal withholding rate is 22%, plus 6.2% Social Security and 1.45% Medicare. Your state may also withhold income tax.
PTO laws by state — complete 2026 guide
Use the table below to check your state. Even if your state doesn't legally require payout, your employer's written policy may still provide for it.
| State | Payout required? | Use-it-or-lose-it allowed? | Notes |
|---|
PTO accrual rates — what's normal?
- Entry-level (0–1 year): 5–10 days per year
- 1–3 years: 10–15 days per year
- 3–5 years: 15–20 days per year
- 5+ years: 20–25 days per year
- Senior / executive: 25+ days per year
- US average: 11 days per year (Bureau of Labor Statistics)
- For comparison: EU minimum is 20 days; Germany averages 28 days
Frequently Asked Questions
How do I calculate my PTO accrual rate?
Divide your annual PTO days by the number of pay periods you have per year. For example, 15 days on a biweekly schedule = 15 ÷ 26 = 0.577 days per paycheck.
How many PTO hours do I earn per paycheck?
Multiply your annual PTO days by 8 (standard workday hours), then divide by your pay periods per year. 15 days × 8 = 120 hours ÷ 26 biweekly periods = 4.62 hours per paycheck.
What is the difference between PTO and vacation days?
"Vacation days" historically meant time off specifically for leisure. "PTO" is a single bucket that combines vacation, sick, and personal days into one usable balance. Most modern US employers use PTO.
Will I get paid for unused PTO if I get fired?
Depends on your state. Ten states (CA, CO, IL, LA, ME, MA, MT, NE, ND, RI) require payout of accrued vacation. In other states, it depends on your employer's written policy.
Is PTO payout taxable?
Yes. PTO payout is treated as supplemental wages — the IRS flat federal rate is 22%, plus 6.2% Social Security and 1.45% Medicare. State income tax also applies.
What is a use-it-or-lose-it PTO policy?
A policy where unused PTO expires at year-end rather than carrying over. Several states (CA, CO, MT, NE) prohibit forfeiture clauses entirely.
Does PTO roll over to the next year?
Depends on your employer's policy. Employers may impose carryover caps unless you live in a state that prohibits forfeiture.
How is prorated PTO calculated for new employees?
Multiply your annual PTO entitlement by the fraction of the year you'll work. If you start July 1 with 15 days/year, you earn approximately 7.5 days for the partial year.
Can my employer take away my accrued PTO?
In most states, an employer can change future accrual rates but cannot retroactively remove already-earned PTO. In CA, CO, IL, MT, and others, accrued PTO is legally protected as wages.
How much PTO is considered standard in the US?
The US average is 11 days per year (BLS). Entry-level: 5–10 days. 1–3 years: 10–15 days. 3–5 years: 15–20 days. Senior/executive: 25+ days.
What's the difference between PTO and sick days?
PTO is a single bucket usable for any reason. Sick days are reserved specifically for illness. Some states require separate sick leave accrual regardless of PTO policy.
How do I convert PTO hours to days?
Divide hours by 8 (standard US workday). 40 hours = 5 days. 32 hours = 4 days. 21.33 hours ≈ 2.67 days.
Does California require PTO payout?
Yes. California treats accrued vacation as earned wages — it cannot expire and must be paid out at termination at your final rate of pay (Cal. Lab. Code § 227.3).