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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.
Accruing vacation while on maternity leave. I am taking 6 weeks of leave, 3 of which will be paid (using my vacation time) and 3 unpaid. My company is telling me that they consider the leave as a whole, and therefore, during my leave I do not accrue vacation days. This means I actually lose 2.25 days of vacation.