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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.
1 The vacation or âleaveâ allowance increases to 19.5 days per year after 3 years of employment and to 26 days per year after 15 years.  Sick Leave â In addition to vacation/leave, each employee earns 13 days per year paid sick leave.