How do I calculate prorated annual leave in Singapore?

Prorated AL = (Months worked in calendar year ÷ 12) × Annual Leave Entitlement, rounded down to the nearest half-day. So if you joined in April with a 14-day AL entitlement: (9/12) × 14 = 10.5 days. The Employment Act requires a minimum of 7 days for first-year employees, scaling up over years of service.

What is the minimum annual leave under the Employment Act?

7 days in your 1st year of service, increasing by 1 day per year, capped at 14 days from year 8 onwards. So an employee in their 5th year is entitled to 11 days. Most Singapore employers offer above the minimum — typical white-collar AL is 14–21 days from day 1.

How is partial-month service treated?

Under the standard 12-month formula, employees who joined mid-month are typically credited from the next month or pro-rated by days. If you started on 15 March, some employers count March (since you worked >half the month), others start from April. Check your contract — it determines the convention.

Do I get paid for unused annual leave at resignation?

Yes. Under the Employment Act, unused AL must be encashed at the rate of your gross daily salary. Pro-rated for the year of leaving — so if you resign mid-year having used 4 of your earned 8.4 prorated days, you get 4.4 days encashed in your final pay.

Can my employer carry forward my unused annual leave?

Yes — the Employment Act doesn't mandate carry-forward but allows it. Most employers cap carry-forward at 50% of annual entitlement (e.g. 7 days carry of a 14-day annual). Anything above the cap is forfeited at year-end. Check your employee handbook for your employer's specific policy.

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Prorated Annual Leave Singapore 2026: Mid-Year Joiner Calculation Guide

verifiedBy Smart Calculator Editorial·Verified against official .gov.sg sources·13 May 2026

How to calculate prorated annual leave for mid-year joiners in Singapore — the MOM formula, worked examples for partial months, and what to do at resignation.

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If you joined an employer mid-year, you don't get the full annual leave entitlement — you get a pro-rated portion. The MOM formula is straightforward, but partial-month rules and rounding conventions cause most of the disputes.

Use the Annual Leave Calculator to model your exact pro-rated balance.

The standard MOM pro-ration formula

Pro-rated AL = (Completed months of service in calendar year ÷ 12) × Annual Leave Entitlement

Round down to the nearest half-day (or whole day if half-days aren't allowed).

Example 1: Joined 1 April with 14-day AL.

Months served: April–December = 9 months
Pro-rated: (9/12) × 14 = 10.5 days

Example 2: Joined 1 July with 21-day AL.

Months served: July–December = 6 months
Pro-rated: (6/12) × 21 = 10.5 days

Example 3: Joined 1 October with 14-day AL.

Months served: October–December = 3 months
Pro-rated: (3/12) × 14 = 3.5 days

Partial-month conventions

What if you didn't start on the 1st of the month? Three common conventions, all employer-dependent:

Convention A — Half-month rule. If you joined on or before the 15th, the joining month counts. If you joined on the 16th or later, it doesn't.

Joined 12 March → March counts → 10 months
Joined 18 March → March doesn't → 9 months

Convention B — Daily proration. Days worked in joining month, divided by total days in month, gives a partial month count.

Joined 18 March in a 31-day month → (14/31) = 0.45 of a month → AL pro-ration uses 9.45 months.

Convention C — Next-full-month rule (less common). The joining month never counts unless you started on the 1st.

Joined any time in March → starts from April → 9 months

The Employment Act doesn't prescribe a single convention. Most large employers use Convention A (half-month rule) for simplicity.

The Employment Act minimum

For employees covered by the Employment Act (most non-managerial / non-executive staff earning ≤ S$4,500/month basic):

Year of service	Minimum AL days
1st year	7
2nd	8
3rd	9
4th	10
5th	11
6th	12
7th	13
8th and beyond	14

Most white-collar Singapore employers offer above this minimum from day 1 — typical entitlements are 14–21 days, with longer-service employees on 21–28+.

The minimum applies regardless of pro-rated calculations. So a 1st-year employee who joined in October:

Pro-rated using full 7-day minimum: (3/12) × 7 = 1.75 days
This is the floor; some employers grant the full 7 days even mid-year as a goodwill measure

Worked examples by scenario

Scenario 1: New graduate, Day 1 = 1 July, 14-day AL.

6 months in 2026: (6/12) × 14 = 7 days
Plus annual leave reset on 1 January 2027: full 14 days from then

Scenario 2: Mid-career hire, Day 1 = 18 March, 18-day AL, half-month convention.

March counts (joined ≤15 of March? No — 18 March doesn't count under Convention A)
Months worked: April–December = 9 months
Pro-rated: (9/12) × 18 = 13.5 days

Scenario 3: Resignation mid-year. Joined Jan 2024, resigning 30 April 2026.

2026 months served: 4 (Jan–Apr)
AL entitlement (5th year, 21 days under contract): (4/12) × 21 = 7 days
AL used in 2026 by 30 April: 3 days
AL balance to encash: 7 - 3 = 4 days

What happens at resignation

Under MOM rules, unused AL must be paid out:

Rate of encashment: Gross daily salary = Monthly basic salary ÷ Working days in month.

If your monthly basic is S$5,000 and there are 22 working days that month:

Daily rate = S$5,000 / 22 = S$227.27
4 days unused = S$909

Negative AL balance: If you've used more AL than your pro-rated entitlement at resignation, the employer can deduct from final pay. So if you used 8 days but only earned 7 prorated, the over-used 1 day is deducted at the same daily rate.

Notice period and AL: You can use AL during your notice period to "clear" your leave. Some employers allow this; others require AL to be encashed instead. Check your employment contract.

Carry-forward rules

Employers can — but aren't required to — allow carry-forward of unused AL. Common policies:

Policy	Description
Use it or lose it	All unused AL forfeited at year-end. Less common in white-collar roles.
Cap at 50%	Carry up to 50% of annual entitlement (e.g. 7 days of a 14-day allotment)
Cap at 100%	Carry full annual entitlement, doubling next year's effective allotment max
Encash at year-end	Convert unused AL to cash at year-end
Hybrid	Carry up to a cap; anything above the cap is encashed

Carry-forward typically expires after a set period (e.g. by Q1 of the next year, or by the next AL accrual milestone).

Annual leave vs other leave types

Don't confuse with:

Sick Leave (statutory 14 days outpatient + 60 days hospitalisation; not transferable from AL)
Childcare Leave (6 days for child <7; separate)
Maternity / Paternity / SPL (separate Government-paid schemes)

Some employers allow you to take AL for sick days when you've exhausted sick leave — at your discretion.

How AL is "earned" through the year

Most Singapore employers credit annual leave on a yearly basis (e.g., on 1 Jan each year, you receive your full 14 days for that calendar year). Some employers credit monthly accrual:

14 days / 12 months = 1.17 days earned per month

Both approaches are legal. Pro-ration applies if you join mid-year (annual credit) or accrue partial months (monthly accrual).

Common AL pro-ration mistakes

Forgetting to pro-rate at year-end of joining year. New joiners often think they get full AL even after only 4 months of service.
Using annual leave before earning it (with monthly accrual). Some employers permit "advance leave" with the agreement that any unearned AL is deducted at resignation.
Carrying forward more than the cap. Most caps are at 50%; check your employer's policy.
Forgetting public holidays don't count as AL. A long weekend (Friday off + Saturday + Sunday + Monday public holiday) only consumes 1 AL day.
Resignation timing. Resigning before the AL accrual milestone (e.g., before next year's annual credit) means you only get the pro-rated portion of the partial calendar year.