PTO Rollover Calculator
Updated September 2026 · Free · No sign-up
Calculate how much PTO you'll lose at year-end — your balance vs your plan's rollover cap, the dollar value of expiring days, and exactly how many days you must book before December 31.
Quick answer: Days at risk = current balance + remaining accrual − rollover cap. 18 days banked, 2 more accruing, 10-day cap = 10 days expire — at $300/day of salary value, that is $3,000 handed back unless booked (or paid out) before the deadline.
The Year-End PTO Math
Days at risk = (Balance + Remaining Accrual) − Rollover Cap
Dollar value = Days at risk × (Salary ÷ 260) — every expiring day is a day of salary you earned and then returned. Companies bank on forfeiture: unused-PTO studies consistently find most US workers leave days on the table, worth hundreds of billions collectively.
Worked Examples
Example 1 — classic squeeze. 18 banked + 2 accruing − 10 cap = 10 days at risk. $78,000 salary → $300/day → $3,000 expiring. That's a real number to bring to a December booking conversation — or to a manager who "can't approve leave this quarter".
Example 2 — use-it-or-lose-it (cap 0). Whole balance expires. Note: California, Montana, Nebraska (and Colorado for earned vacation) treat accrued vacation as earned wages — use-it-or-lose-it is illegal there; caps on further accrual are the legal alternative. If you're in one, your "expiring" balance may actually be untouchable.
Example 3 — payout option. Some employers cash out days above the cap instead — usually at straight salary rate, taxed like a bonus (supplemental withholding). The PTO payout calculator prices it; cash beats forfeiture, but a real vacation beats both.
Booking Strategy for November-December
- Count your real deadline: days at risk ÷ remaining bookable weeks — 10 days at risk with 8 weeks left means booking more than one day per week starting now.
- Bridge the holidays: pairing PTO with company holidays (Dec 24-Jan 1 zone) converts 4-5 PTO days into 10-12 consecutive days off — maximum vacation per expiring day.
- Get denials in writing: if staffing needs block your requests, several states and many policies require payout or carryover extension when the employer prevented use.
- Check the March option: some plans quietly allow a Q1 grace period for booking prior-year days — the same escape hatch pattern as FSA grace periods.
Rollover Policy Types (Know Which One Governs You)
| Policy | Year-end effect |
|---|---|
| Use-it-or-lose-it | Balance zeroes Dec 31 (illegal for vacation in CA, MT, NE) |
| Capped rollover | Carry up to N days; excess forfeits — the most common design |
| Accrual cap ("bathtub") | Nothing forfeits, but accrual STOPS at the ceiling — you lose future days invisibly instead |
| Unlimited PTO | No balance, no rollover — and no payout at exit; the trade is invisible here |
| Cash-out programs | Excess days paid at year-end (taxed as supplemental wages) |
For Employers: Designing Year-End Sanely
Mass December absences and mass forfeitures are both policy failures. What works: quarterly balance nudges from HR (employees with visible at-risk numbers book earlier), caps generous enough that January-February trips survive (5-10 days), and payout valves for roles that genuinely couldn't take leave. Forfeiture "savings" are usually repaid with interest through the turnover that burnout produces — and accrued-liability accounting still carries the cost until it expires.
Frequently Asked Questions
How do I calculate how much PTO I will lose?
Current balance + days still accruing − your rollover cap. The excess expires (or cashes out, plan-depending) at year-end.
What is my expiring PTO worth in dollars?
Days at risk × daily salary (annual ÷ 260). Ten expiring days on a $78,000 salary = $3,000 of earned value forfeited.
Is use-it-or-lose-it PTO legal?
In most US states yes, with notice. California, Montana, and Nebraska treat accrued vacation as earned wages that cannot be forfeited — accrual caps are the legal alternative there.
Can my employer pay out expiring PTO instead?
Many do — at straight salary rate, taxed like a bonus. Some states require payout when the employer denied requested leave.
How should I use expiring days before December 31?
Bridge company holidays: 4-5 PTO days around Christmas-New Year yields 10-12 consecutive days off. Book now — December calendars fill by early November.
Does unused PTO roll over automatically?
Only up to your plan's cap. Check the policy for the cap number, any Q1 grace period, and cash-out provisions — the three variables this calculator uses.
✓ Formula verified • Last updated: September 27, 2026