There are two types of annual leave to pay a final pay: Full Year Days Owing (entitled leave), 8% of Gross for Part Year (payment for accrued leave). Full Year Days Owing (entitled leave) is any annual leave they became entitled to in their last full year of work, and have not taken yet. 8% of Gross for Part Year (payment for accrued leave) is an additional 8% of their total pay since their last anniversary (or since they started work, if they have worked for less than a year). This is essentially holiday pay for the leave they have been accruing and would have become entitled to at their next anniversary. When an employee leaves |