Overview

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UCPath is used as the system of record for tracking absence entitlements, takes and the maintenance of related balances; it is also used as a tool to create leave assessment (expense) transactions in order to fund Location, managed leave liability pools, and to direct expenses related to employees’ vacation usage or terminal vacation payout to these same pools. The costs of accrued vacation leave are included in the Vacation Leave Assessment rates.

Essential Information

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Vacation Accounting Transactions appear on the Salary Fringe Combined tab:

 

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Vacation Leave Assessment - DOPE Report

Each pay period, fund sources are assessed the cost of vacation accrual for employees with eligible earn codes.

Use the Job Aid: Earnings Code Configuration in combination with the UCPath Earn Codes List to understand the configuration for UCPath earnings codes. The UCPath Earn Codes List is available in UCPath under Quicklinks > Payroll Configuration Codes > UCPath Earn Codes List.

These Fringe Expenses appear in Labor Ledger DOPE report as:

1. CCOA Account Code: 508300
2. CCOA Account Name: Leave Assessment
3. Journal Line: Leave Assessment Expense

The cost of accrued vacation leave equals the Vacation Leave Assessment rate multiplied by the gross salary on each eligible earn code.

• Vacation is NOT included in the Composite Benefit Rate (CBR) - it is a separate assessment.
• Vacation is NOT assessed based on hours accrued, but as a percentage of salary.
• Vacation assessment currently appears in the Fringe tab in the Labor Ledger DOPE.
• Vacation Leave Assessment will continue to be charged against applicable earnings even after an employee reaches their vacation accrual maximum.
  UCOP Policy P-196-13 Payroll: Attendance, Time Reporting and Leave Accrual Records
• There is not a vacation leave assessment for employees who receive a leave entitlement which doesn’t create a liability at the end of their employment (i.e. if it’s governed by a “use it or lose it policy”; meaning no payout for unused leave and leave is zeroed out at end of use duration).
• Vacation Leave Usage or Payout ERNCDs will not be subject to Vacation Leave Assessment.
• Beginning June 2022, VLA will not be assessed on STP or SAS earnings. 

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Vacation Leave Usage - DOPE Report

When vacation is used, the time is reported in the timekeeping system. This is reflected as vacation usage expense. The most common earn codes are VCN and VAC but there are others for retroactive vacation taken, payout upon separation, etc.

A credit equivalent to the Fringe Expense amount will be on the report as:

1. CCOA Account Code: 508306 (prior to 7/1/21: 501005)
2. CCOA Account: Vacation Reimbursement (prior to 7/1/21: Non-Academic Vacation Reimbursement)
3. Journal Line: Vacation Usage Fringe Expense