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If, however, the contract stipulates your employee will earn two weeks of paid vacation on an annual basis, then she will earn two weeks of paid vacation while away on a one year maternity/parental leave, regardless of the hours worked that year. Then you will owe both vacation time and pay in that instance.
If you're lucky enough to receive paid maternity leave, your paid leave and FMLA run concurrently -- meaning that the time you take off for paid maternity leave counts toward your 12-week FMLA protection. We've already mentioned that federal and state laws may protect your job with unpaid maternity leave.