PTO Payout Calculator USA (Vacation & Unused Leave Pay Calculator)
PTO Payout Calculator USA 2026: Calculate Your Unused Vacation Pay Instantly
Find Out Exactly What Your Unused PTO Is Worth
Enter your accrued hours, pay rate, and state. Get your gross payout, estimated taxes, and net take-home in seconds.
For Employees and Employers Across the US
Leaving a job and want to know how much your banked PTO is worth before your last day.
Calculating your accrued vacation payout when you resign, get laid off, or are terminated.
Quickly estimating PTO payout liability for an employee separation or offboarding process.
Figuring out total compensation from your current role before accepting a new offer.
PTO Payout Calculator
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How This PTO Payout Calculator Works
This PTO payout calculator converts your unused PTO hours into dollars, then estimates what you may actually receive after federal taxes and other required withholding. It uses IRS rules for supplemental wages and typical state patterns so you can plan with realistic numbers.
For hourly workers, the calculator multiplies your hourly rate by your accrued PTO hours. For salaried workers, it first converts your annual salary into an hourly rate using your hours per week, then multiplies that rate by your PTO hours.
The tool cross-checks your state and your selected employer policy to flag whether PTO payout is typically required, usually policy-based, or often not paid at separation. This helps you understand if your payout is likely or at risk.
The calculator treats your PTO payout as supplemental wages. It models federal income tax at 22% for payouts under $1 million, adds Social Security and Medicare, and optionally applies a simple state income tax estimate for your state.
You see your gross payout, total estimated taxes, and net amount. The breakdown also shows how many workdays your PTO represents, plus quick insights you can use when planning your next role or negotiating your last paycheck.
Important PTO Payout Rules To Know In 2026
No federal law requires PTO payout
There is no federal law that requires employers to pay out unused PTO when employment ends. Whether you receive a payout depends on your state law and your employer's written policy. Some states treat accrued PTO like earned wages. Others leave everything to the employer.
Several states require payout of unused PTO
States such as California, Colorado, Illinois, Massachusetts, Montana, and Louisiana generally require employers to pay out accrued vacation or PTO when employment ends, subject to narrow exceptions and written policy rules. In these states, “use it or lose it” policies are restricted or banned.
PTO payouts are taxed as supplemental wages
The IRS treats PTO payouts as supplemental wages. In 2026, federal income tax is usually withheld at a flat 22% for supplemental wages under $1 million, plus 6.2% Social Security up to the annual wage base and 1.45% Medicare on all wages. Your actual annual tax rate may be lower or higher.
Employer policy still matters in most states
In many states, employers can decide whether to pay unused PTO at separation as long as the policy is clear and communicated in advance. If your handbook says PTO is forfeited when you resign and your state allows that, the law may not require a payout.
This calculator focuses on typical PTO and vacation payout practices. It does not cover separate state rules for sick leave, paid family leave, or union contracts. Always confirm details with your HR team or a local employment attorney.
PTO Payout Examples For US Workers
Here are a few realistic PTO payout scenarios. Use the calculator with your own numbers to see your exact estimate.
Hourly retail worker in California
A retail worker in California earns $22 per hour and has 48 hours of unused PTO when they resign.
- Gross PTO payout: 48 × $22 = $1,056
- Estimated federal + FICA: about $310
- Estimated net payout: about $746 before state taxes
California generally requires employers to pay out accrued vacation, so this worker should expect a PTO payout if hours are documented.
Salaried office employee in Texas
A salaried employee in Texas earns $78,000 per year, works 40 hours per week, and has 64 hours of unused PTO at layoff.
- Hourly equivalent: $78,000 ÷ 2080 ≈ $37.50
- Gross PTO payout: 64 × $37.50 = $2,400
- Estimated federal + FICA: about $705
- Estimated net payout: about $1,695 before state taxes
Texas law does not require PTO payout by default, but many employers pay unused PTO at layoff if their policy allows it.
Manufacturing worker in Illinois
A manufacturing employee in Illinois earns $26 per hour, works 40 hours per week, and has 32 hours of unused PTO when terminated without cause.
- Gross PTO payout: 32 × $26 = $832
- Estimated federal + FICA: about $245
- Estimated net payout: about $587 before state taxes
Illinois generally requires employers to pay out accrued vacation at separation, subject to the employer's written policy and any caps.
These examples are rounded for simplicity. Use the calculator to see a detailed breakdown of your PTO payout using your actual rate, hours, and state.
PTO Payout Calculator USA: Common Questions
The calculator multiplies your PTO hours by your hourly rate. For salaried workers, it first converts your annual salary into an hourly rate by dividing by 52 weeks and your standard hours per week. It then applies federal supplemental wage withholding rules and optional state estimates to show gross and net payout.
That depends on your state and your employer's policy. Some states treat accrued vacation like earned wages and require payout at separation. Others leave it to the employer as long as the policy is clear. Use this calculator as a starting point, then check your state labor agency and your employee handbook.
PTO payouts are taxed as supplemental wages. Employers often withhold federal tax at a flat 22% for these payouts, plus Social Security and Medicare. That may feel higher than your usual paycheck, but your final tax bill is based on your total yearly income. You may get some of that withholding back at tax time.
Some states allow “use it or lose it” policies for PTO if the rules are clear and employees have a fair chance to use their time. Other states restrict or ban these policies for vacation pay. This calculator assumes you are entitled to a payout when your state or policy requires it. If your employer claims forfeiture, verify whether that policy is valid in your state.
No. This tool is for education and planning, built from public IRS and state-level guidance. It does not replace advice from a tax professional, employment attorney, or your HR department. Always rely on official notices and written agreements for final decisions.
Data Sources And Methodology
- IRS Publication 15 and Publication 15-A for 2026 supplemental wage withholding rules, including the 22% flat federal rate and current Social Security and Medicare rates.
- State PTO payout and vacation payout summaries from reputable HR and payroll providers that track whether payout is required, restricted, or policy-based in each state.
- US Bureau of Labor Statistics reports on paid vacation access for private industry workers to benchmark typical PTO practices.
- Employer-focused PTO payout guides from national payroll firms that explain common payout practices and “use it or lose it” policy limits.
This calculator simplifies complex rules into a practical estimate. Laws change, and individual employers may follow stricter policies than the minimum required. Always confirm current rules with official federal, state, and employer resources.
Your PTO Payout Data Stays In Your Browser
This PTO payout calculator runs entirely in your browser. Your numbers are not saved to a database, not sent to an account, and not shared with your employer. SessionStorage is used only to keep your inputs while you stay on the page so you can tweak scenarios quickly.
Developed And Reviewed For Real US Workers
This PTO payout calculator was built to match real US payroll logic as closely as possible while staying easy to use. It focuses on clarity, conservative assumptions, and realistic estimates based on 2026 IRS guidance and widely used state-level interpretations.