Vergleichsreport

This chapter deals with the correct calculation of vacation entitlements for employees in a part-time arrangement who are no longer in their first year of service.
Information on vacation proration in the first year of service can be found in the corresponding chapter.

Contents:

Entry in the vacation accounting

Variants

• Variant 1: Part-time in the form of working specific days
• Variant 2: Part-time in the form of half-day work with always the same number of hours
• Variant 3: Part-time in the form of different numbers of hours per workday
• Variant 4: Part-time in the form of irregular working hours and days off
• Variant 5: Part-time with blocked working time and always the same number of workdays
• Variant 6: Part-time with a fixed number of workdays per month and variable scheduling

Entry in the vacation accounting

Under the Vacation Act, one vacation day is earned for every 5 workdays worked.   If a person works 5 days per week for a year, this results in 25 vacation days for that year. Under the Vacation Act, a collective agreement or a works agreement, after a certain length of service including creditable prior service, the number of vacation days can increase to, e.g., 30 days per year.

However, if an employee works 2 days per week, this results in 10 vacation days of annual vacation entitlement.
If a weekly schedule (working time model) corresponding to this employee's working time is stored for the employee (day-accurate weekly schedule without part-time factor), Personalwolke automatically calculates the correct vacation entitlement.

Parameters for entry in the field field Proration of the entitlement for part-time employees  (tab Settings → Time tracking → Vacation accounting)

Variants

Note: the following information refers to a vacation entitlement in the form of whole days.
For part-time employees who have an hourly vacation entitlement, as is generally the case for federal or municipal employees, the following information is not relevant.

The different forms of part-time work and the resulting entitlements are illustrated using examples.

The fictitious company Holidays AG was used for the examples.

At Holidays AG, the following applies under the collective agreement or works agreement: 

• Weekly working time (full-time) of 38.5 hours, distributed over 5 workdays.
• The vacation entitlement for full-time is 25 days.
• The vacation year runs from 1/1 to 12/31 of each calendar year.
• December 24 and December 31 are days off under the works agreement.

Variant 1: Part-time in the form of working specific days

Person A works part-time, namely on 3 defined days per week.

• Vacation entitlement

Question: What is Person A's vacation entitlement?
Answer: Person A has  has (25/5) x 3 = 15 days of vacation entitlement per year

In general:   (Vacation entitlement for full-time / number of workdays per week)   x number of workdays per week for part-time = entitlement

• Vacation usage

Person A now wants to go on vacation for two weeks.
Question: How many vacation days does Person A have to use for this, assuming there is no valid public holiday for Person A in the two weeks in the calendar?
Answer: Since she works 3 days per week and will be absent for 2 weeks, 2 x 3 = 6 vacation days are to be deducted from the allotment.

In general: Number of vacation weeks x number of workdays per week for part-time = deducted vacation days

Variant 2: Part-time in the form of half-day work with always the same number of hours

Person B also works part-time at Holidays AG, namely 4 hours daily.

• Vacation entitlement

Question: What is Person B's vacation entitlement?
Answer: Person B has  has (25/5) x 5 = 25 days of vacation entitlement per year.

In general:   (Vacation entitlement for full-time / number of workdays per week)   x number of workdays per week for part-time = entitlement

• Vacation usage

Person B now wants to go on vacation for two weeks.
Question: How many vacation days does Person B have to use for this, assuming there is no valid public holiday for Person B in the two weeks in the calendar?
Answer: Since she works 5 days per week and will be absent for 2 weeks, 2 x 5 = 10  10 vacation days are to be deducted from the allotment.

In general: Number of vacation weeks x number of workdays per week for part-time = deducted vacation days

Variant 3: Part-time in the form of different numbers of hours per workday

Person C also works at Holidays AG and has the following working hours:

Person C therefore works a total of 25 hours per week, which corresponds to a part-time factor of 65 %65 %.

• Vacation entitlement

Question: What is Person C's vacation entitlement?
Answer: Person C has  has (25/5) x 5 = 25 days of vacation entitlement per year, since she works every day.

In general:   (Vacation entitlement for full-time / number of workdays per week)   x number of workdays per week for part-time = entitlement

• Vacation usage

Person C now wants to go on vacation for two weeks.
Question: How many vacation days does Person C have to use for this, assuming there is no valid public holiday for Person C in the two weeks in the calendar?
Answer: Since she works 5 days per week and will be absent for 2 weeks, 2 x 5 = 10  10 vacation days are to be deducted from the allotment.

In general: Number of vacation weeks x number of workdays per week for part-time = deducted vacation days

Question: Person C wants to take one day of vacation on a Wednesday. How much vacation is deducted for this?
Answer: One day is deducted from the vacation allotment.

Variant 4: Part-time in the form of irregular working hours and days off

Person D also works at Holidays AG. She has the following working hours

Person D therefore works a total of 20 hours per week, which corresponds to a part-time factor of 52 %.

• Vacation entitlement

Question:
What is Person D's vacation entitlement?
Answer:
Person D has  has (25/5) x 4 = 20 days of vacation entitlement per year

In general:   (Vacation entitlement for full-time / number of workdays per week)   x number of workdays per week for part-time = entitlement

• Vacation usage

Person D now wants to go on vacation for two weeks.
Question:
How many vacation days does Person D have to use for this, assuming there is no valid public holiday for Person D in the two weeks in the calendar?
Answer:
Since she works 4 days per week and will be absent for 2 weeks, 2 x 4 = 8 vacation days are to be deducted from the allotment.

In general: Number of vacation weeks x number of workdays per week for part-time = deducted vacation days

Variant 5: Part-time with blocked working time and always the same number of workdays

Person E is also employed at Holidays AG.
Person E always works only on the 5 workdays before the last day of the month and on the 5 workdays after the last day of the month; for example, she works from 6/24 to 6/28/2024 and from 7/1 to 7/5/2024 (= 10 workdays).   On these days Person E works full-time (38.5 weekly hours).

• Vacation entitlement

Question:
What is Person E's vacation entitlement?
Answer: Person E always works 10 workdays per month. The rule is that 5 workdays "generate" one vacation day. The vacation is therefore calculated as follows:
Vacation entitlement for full-time  time / annual workdays of a full-time employee x actual workdays per year = vacation entitlement for part-time

According to the workday calculator www.arbeitstage.at, 2024 has 250 workdays (taking into account all statutory public holidays that do not fall on a weekend). 
Person E works 10 days/month and therefore 10x12 = 120 days per year
The calculation is as follows: (25 / 250) x 120 = 12 days days

Person E therefore has a vacation entitlement of 12 days

In general:   (Vacation entitlement for full-time / number of workdays of the calendar or vacation year for full-time) x number of workdays for part-time = entitlement

• Vacation usage

Question:
Person E now wants to take 3 weeks of vacation starting 7/29/2024 (a Monday). How many vacation days will be deducted from her allotment?

Answer::
In the desired vacation period, the days 7/29 to 8/7/2024 (= 8 workdays) are the weekdays on which Person E would work.
For her vacation request, 8 workdays will therefore be deducted from her allotment.

In general: the number of vacation days deducted depends on how many days the part-time employee would have had to work in the desired vacation period.

Variant 6: Part-time with a fixed number of workdays per month and variable scheduling

Person F from Holidays AG has a contract that provides that she has to work 10 workdays per month, 7.7 hours each.
Which days these are, Person G always arranges with her team leads.

• Vacation entitlement

Question:
What is Person F's vacation entitlement?

Answer:
Person F always works 10 workdays per month. The rule is that 5 workdays "generate" one vacation day. The vacation is therefore calculated as follows:
Vacation entitlement for full-time  time / annual workdays of a full-time employee x actual workdays per year = vacation entitlement for part-time

According to the workday calculator www.arbeitstage.at, 2024 has 250 workdays (taking into account all statutory public holidays that do not fall on a weekend). 
Person F works 10 days/month and therefore 10 x 12 = 120 days per year
The calculation is as follows: (25 / 250) x 120 = 12 days days

Person F therefore has a vacation entitlement of 12 days

In general:   (Vacation entitlement for full-time / number of workdays of the calendar or vacation year for full-time) x number of workdays for part-time = entitlement

• Vacation usage

Because of the variable workdays, it is natural for Person F to plan her vacations so that her monthly workdays fall outside the desired vacation period.
However, this carries the risk that her annual vacation allotment is reduced only to a small extent.
The consequence is an accumulating amount of remaining vacation, which leads to vacation expiration or the formation of high vacation accruals.
When scheduling the workdays of such a part-time employee, care must therefore be taken to deliberately schedule workdays that fall within the times of her vacation request, in order to use up the vacation allotment.

Keywords: vacation entitlement, vacation accounting, prorated vacation, part-time, half-day, month-end