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In summary, yes, your Ontario employee does earn vacation time while away on maternity leave. However, you will have to look at the wording of her employment contract/offer letter to determine whether she also earns vacation pay.
1 Vacation/Leave â Each employee earns 13 days per year paid vacation. 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.