Instructions For Form Hud-260
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1Instructions
7. Enter the employee's total hours in pay status this pay
1. This worksheet is intended to supplement the Leave Record,
period in column b.
form HUD-260.
8. Enter the total of column a plus column b in column c.
2. This worksheet should be used to compute the leave
accruals for each employee who works less than 40 hours
9. Divide column c by the number of hours needed to earn 1
per week, except for employees who do not earn leave (e.g.,
hour of leave. Enter the answer in column d and enter the
consultants). Use the Leave Record to maintain employee's
carryover hours in column e.
leave activity.
10. Enter hours in column d in the appropriate space on the
3. Enter the rate of annual leave accrual in the appropriate
Leave Record, form HUD-260.
space. Annual leave earned each year is based on length
of service as follows:
Example:
Less than 3 years: 1 hour for each 20 hours in pay status.
Employee Y has worked part-time for 5 years.
3 years but less than 15 years: 1 hour for each 13 hours
Employee Y must work 13 hours to earn 1 hr. of annual
in pay status.
leave.
15 years or more: 1 hour for each 10 hours in pay status.
If: Employee Y works 48 hours a pay period.
4. Sick leave is earned at a rate of 1 hour for each 20 hours in
Then: Employee earns 3 hours of annual leave.
pay status, regardless of length of service.
(48 ÷ 13 = 3)
5. To compute annual leave and sick leave accruals, follow
and: 9 hours carry over to the next pay period.
steps 6 thru 10 for each category.
6. Enter the carryover hours from the prior pay period in
column a.
Note: Carryover hours are the hours in pay status that are
in excess of a multiple of the number of hours needed to
earn annual or sick leave.
The information collected on this form is considered sensitive and is
protected by the Privacy Act. The Privacy Act requires that these records be
maintained with appropriate administrative, technical, and physical safe-
guards to ensure their security and confidentiality. In addition, these records
should be protected against any anticipated threats to their security or
integrity which could result in substantial harm, embarrassment, inconve-
nience, or unfairness to any individual on whom the information is maintained.
form HUD-260.2 (1/2001)
Previous editions are obsolete
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