Accrual schedule
Last updated on July 21, 2025On this page
Quarterly leave liability accrual process
BC Public Service ministries and agencies are charged an expense for leave earned and not used in the quarter. A liability is set up on the PSA’s books for all unused current year leave. The previous quarter’s total accrual balance is reversed immediately before the current quarter’s total accrual balance is recorded. For a listing of dates and timelines related to leave liability processes, please refer to the current leave liability accrual schedule.
Leave liability at calendar year end rollover
Calendar year end rollover is a process to move unused balances of leave plans, such as vacation, overtime shift and standby (OSS) and compensatory time off (CTO) from one calendar year to the next. The system determines balances as of December 31 based on all leave entered at the time of rollover and moves these balances to the same or different leave plans according to their appropriate collective agreement. The expenses for the value of these leave banks is charged to the ministry (usually in March of following year).