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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.
Many companies offer leave benefits that allow employees to take time off from work for various reasons. Leave benefits  whether paid, unpaid or partially paid  are generally an agreement between the employer and employee, or employees representative (such as a union). Family and Medical Leave Act The Family and Medical Leave Act provides certain employees with up to 12 weeks of unpaid, job-protected leave per year.