Example 1: If you work full and half days

For an employee with the following work pattern and an annual leave entitlement of 39 days in 2010 (ie 28 days plus Bank Holidays and Closure Days):

Monday: all day (7.3 hours)
Tuesday: all day (7.3 hours)
Wednesday: half-day, morning only (3.65 hours)

Since this employee works in whole days and half days, it is easier to continue to calculate and record annual leave in days.

Calculation   
Total hours per week  18.25 
FTE  0.50 
Pro-rata entitlement of 28 days - normal annual leave (days)  14.00 
Pro-rata entitlement of 3 Closure Days (days)  1.50 
Pro-rata entitlement of 8 Bank Holidays (days)  4.00 
Total pro-rata leave entitlement (days)  19.50 

2010 Bank Holidays and Closure Days  Deduction (days)   
Friday 1 January (New Year's Day)  No deduction - not a working day  
Friday 2 April (Good Friday)    No deduction - not a working day 
Monday 5 April (Easter Monday)  1.0   
Monday 3 May (Bank Holiday) 1.0   
Monday 31 May (Bank Holiday) 1.0   
Monday 30 August (Bank Holiday) 1.0   
Monday 27 December (Christmas Closure Day)   No deduction - not a working day  
Tuesday 28 December (Boxing Day Closure Day) No deduction - not a working day  
Wednesday 29 December (Closure Day) 0.5
Thursday 30 December (Closure Day)   No deduction - not a working day  
Friday 31 December (Closure Day)   No deduction - not a working day  
Taken on Statutory/Closure days  4.5   
To be taken at employee's discretion  15.0