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Definition: Accumulating absences are those that are carried forward and can be used in future periods if the current period entitlement is not used in full. In local authorities annual leave, flexi-time and time in lieu would usually be accumulating. Accumulating absences may be either vesting or non-vesting. Where vesting, employees who leave are entitled to a cash payment in respect of any unused entitlement; where non-vesting, benefits lapse if an employee leaves before the vesting date.
Context: Dyma'r term a ddefnyddir yn y rheoliadau.
Definition: Compensated absences are periods during which an employee does not provide services to the employer, but benefits continue to be paid. Compensated absences may be ‘accumulating’ or ‘non-accumulating’. The distinction is important as it determines the timing of recognising an expense.
