Vacation Leave Assessment (VLA)

Vacation leave will be assessed separately from CBRs, with employees placed in one of three categories:

Business Unit Group VLA Assessment
Campus 1 Non-accruing staff and faculty with academic year appointments 0%
2 Accruing staff and non-faculty academics TBD
3 Faculty with fiscal year appointments TBD
UCSF Health   All Employees No Assessment
  • The assessment will generate a reserve to fund salary for vacation taken
  • Assessments will apply even if the employee exceeds the maximum vacation accrual
  • Campus employees will be assigned a group based on employment category and whether they accrue vacation leave
  • Rates will be adjusted periodically to avoid a significant surplus or deficit in the vacation leave reserve
     

Vacation pay and credits will offset the REG salary in the salary and benefits accounts. The tables below illustrate departmental debits and credits for an employee who took vacation in October.

For employees paid monthly, the vacation pay and credits will be recorded in arrears.

  Salary Benefits
Pay Cycle Earnings Code Amount Earnings Month CBR VLA GAEL
Oct        REG [1]    100.00 Oct      30.00     10.00 [2] 1.00
Nov        REG    100.00 Nov      30.00     10.00 1.00
Nov        VAC [3]      20.00 Oct     (20.00) [4]  
Nov        REG    (20.00) [5] Oct      (6.00) [6]     (2.00) (0.20)
Dec        REG    100.00 Dec      30.00     10.00 1.00

[1] In UCPath, salary expenses are tracked by Earnings Code whereas benefits expenses are not.
[2] VLA recorded as a benefit expense against REG pay.
[3] Vacation taken recorded as salary expense.
[4] Credit to fringe expense from VLA pool.
[5] Credit recorded against REG pay.
[6] Credit recorded against benefits expense.

 

For employees paid biweekly, the vacation pay and credits will be recorded in the same earnings period it was taken.

  Salary Benefits
Pay Cycle Earnings Code Amount Earnings Month CBR VLA GAEL
Oct        REG [1] 80.00 Oct 24.00       8.00 [2] .80
Oct        VAC [3] 20.00 Oct     (20.00) [4]  
Nov        REG 100.00 Nov 30.00     10.00 1.00
Dec        REG 100.00 Dec 30.00     10.00 1.00

[1] In UCPath, salary expenses are tracked by Earnings Code whereas benefits expenses are not.
[2] VLA recorded as a benefit expense against REG pay.
[3] Vacation taken recorded as salary expense.
[4] Credit to fringe expense from VLA pool.