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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.
Unless you work for a company that voluntarily offers it, or in one of three states, paid maternity leave doesnât exist in the U.S. A law called the Family and Medical Leave Act (FMLA) grants up to 12 weeks of unpaid leave every year, but it applies only to full-time workers at companies with 50 or more employees.