The Guide to calculating annual leave outlines the steps in calculating an annual leave entitlement based on the provisions in the state Minimum Conditions of Employment Act 1993. 

Annual leave accrues on a weekly basis. A full time employee accrues 2.923 hours of annual leave for each completed week of work (based on the standard 38 hour week), and a part time employee will accrue the relevant proportion of 2.923 hour annual leave for each completed week of work. Annual leave is a cumulative entitlement, which means that any leave that is not taken can be carried over to the next year.