Many organization offers Paid Time Off leave that accrues over time. Usually, an employee is offered time-off in small increments that are added over time. For example, 1.25 days of vacation may be offered every month of service which accrues until the end of the year. It works like a bank account from where employees can withdraw within the year. At the end of the year, the accrued vacation may be paid-off as wage equivalent by the company or can be rolled over to the next year.

Many countries have created rules for the minimum amount of paid vacations and holidays offered to the employees. The United States is among a few countries that do not currently have a minimum paid vacation days enforced by the government (see minimum annual leave by country).

In most companies, Paid Time Off also depends on the year of service. In the US, according to a survey in 2004, the average paid days off was from 14 to 27+ days depending on the years of service (see Wikipedia)

In OfficeClip, the time-off module can calculate accruals based on various parameters like the length of service, type of time off, roll over and reset.