Skip to main content

Market-neutral work and pay guide

How to use the Leave Buy or Sell calculator

Estimate leave values from user-entered arrangement terms without applying employer, payroll or statutory rules.

Translate the arrangement into explicit inputs

The annual salary and entered workdays create the daily-rate basis. The leave days set the quantity being compared, while separate buy and sell multipliers preserve potentially different arrangement terms.

The sale-deduction share is another assumption you supply. The Global calculator does not select a denominator, multiplier, tax treatment or scheme for you.

Terms to confirm before calculating
TermCalculation roleWhat to verify independently
Annual salaryNumerator of the daily rateWhich pay elements the arrangement includes.
Workdays per yearDenominator of the daily rateThe denominator specified by the arrangement.
Leave daysQuantity valued in both scenariosWhether the entered amount is permitted and available.
Buy and sell multipliersAdjust the base leave value separatelyThe exact terms for buying and selling.
Sale deduction rateReduces gross sale proceedsThe applicable payroll or deduction assumption.

Calculate the default five-day comparison

The fixture uses 65,000 annual salary, 260 workdays, five leave days, a 1.0 buy multiplier, a 0.8 sell multiplier and a 20% entered sale deduction.

calculator-aligned default results
StepCalculationResultMeaning
Daily rate65,000 ÷ 260250/dayThe daily salary basis created by the entered denominator.
Leave value250 × 51,250The unadjusted value of the five entered days.
Buy cost1,250 × 1.01,250Cash cost under the entered buy multiplier.
Gross sale proceeds1,250 × 0.81,000Sale amount before the entered deduction.
Net sale proceeds1,000 × (1 − 20%)800Sale amount after the user-entered deduction share.
Buy-versus-sell spread1,250 − 800450Difference between two cash scenarios, not the value of time off.

Separate the cash comparison from the value of time off

The spread does not show that buying leave is expensive or selling leave is attractive. It only compares the two entered cash treatments. Rest, caring responsibilities, travel and flexibility are personal considerations outside the arithmetic.

A different workday denominator, multiplier or deduction can materially change the result, so do not substitute a commonly used value for the terms of your own arrangement.

Choose between buying, selling and keeping leave

  • Verify which actions and leave amounts are permitted, including caps, deadlines and approval requirements.
  • Record the source and date for the salary basis, workday denominator, multipliers and deduction assumption.
  • Write down the cash need and timing that the transaction is intended to address.
  • Check the leave balance that would remain and the time away you expect to need.
  • Keep rest, caring, travel and flexibility priorities beside the cash result instead of pricing them into the spread.
  • Mark payroll or tax treatment as unknown or scenario until the applicable source confirms it.
  • Recalculate with changed days, multipliers or deductions.

How the Leave Buy or Sell Calculator calculation works

Buy versus sell spread

buyVsSellSpread = buyCost − sellNetProceeds

buyVsSellSpread
Buy cost minus net sale proceeds
buyCost
Leave buy cost
sellNetProceeds
Net sale proceeds

The calculator and article use this relationship consistently; the article does not reimplement the calculation.

Leave value

leaveValue = annualSalary ÷ workDaysPerYear × leaveDays

leaveValue
Straight-time leave value
annualSalary
Annual salary
workDaysPerYear
Workdays per year
leaveDays
Leave days

The calculator and article use this relationship consistently; the article does not reimplement the calculation.

Buy cost

buyCost = leaveValue × buyMultiplier

buyCost
Leave buy cost
leaveValue
Straight-time leave value
buyMultiplier
Buy multiplier

The calculator and article use this relationship consistently; the article does not reimplement the calculation.

Gross sale proceeds

sellGrossProceeds = leaveValue × sellMultiplier

sellGrossProceeds
Gross sale proceeds
leaveValue
Straight-time leave value
sellMultiplier
Sell multiplier

The calculator and article use this relationship consistently; the article does not reimplement the calculation.

Net sale proceeds

sellNetProceeds = sellGrossProceeds × (1 − sellDeductionRate)

sellNetProceeds
Net sale proceeds
sellGrossProceeds
Gross sale proceeds
sellDeductionRate
Sell deduction rate

The calculator and article use this relationship consistently; the article does not reimplement the calculation.

Compare buying and selling five days from 65,000 salary over 260 workdays.

Inputs used in the Leave Buy or Sell Calculator worked example

Normalized calculator inputs
InputEntered valueWhat it representsSource class
Annual salary65,000 currency units/yearAnnual gross salary used to calculate a daily rate.user assumption
Workdays per year260 days/yearWhole workdays used for the daily-rate denominator.user assumption
Leave days5 daysLeave days being bought or sold.user assumption
Buy multiplier1 multiplierYour entered multiplier applied when buying leave.user assumption
Sell multiplier0.8 multiplierYour entered multiplier applied to gross sale proceeds.user assumption
Sell deduction rate0.2 share of gross proceedsYour entered deduction assumption as a decimal share.user assumption
Replace these example values with records or assumptions from the decision you are evaluating.

Worked example: Leave Buy or Sell Calculator

The calculator normalizes the inputs above, applies Buy versus sell spread, and returns the outputs below. The displayed result is therefore reproducible in the linked calculator.

Calculator-derived default-scenario outputs
MeasureResultInterpretation
Buy cost minus net sale proceeds450 currency unitsEntered buy cost less sale proceeds after the entered deduction rate.
Straight-time leave value1,250 currency unitsDaily gross salary rate times entered leave days.
Leave buy cost1,250 currency unitsStraight-time leave value times the entered buy multiplier.
Gross sale proceeds1,000 currency unitsStraight-time leave value times the entered sell multiplier.
Net sale proceeds800 currency unitsGross sale proceeds after the entered deduction rate.

Interpret the result and test Leave days

  • Buy cost minus net sale proceeds: 450 currency units. Entered buy cost less sale proceeds after the entered deduction rate.
  • Straight-time leave value: 1,250 currency units. Daily gross salary rate times entered leave days.
  • Leave buy cost: 1,250 currency units. Straight-time leave value times the entered buy multiplier.
  • Gross sale proceeds: 1,000 currency units. Straight-time leave value times the entered sell multiplier.
  • Net sale proceeds: 800 currency units. Gross sale proceeds after the entered deduction rate.
One-input sensitivity: Leave days
ResultBaselineChanged-input scenarioHow to read it
Buy cost minus net sale proceeds450 currency units495 currency unitsEntered buy cost less sale proceeds after the entered deduction rate.
Straight-time leave value1,250 currency units1,375 currency unitsDaily gross salary rate times entered leave days.
Leave buy cost1,250 currency units1,375 currency unitsStraight-time leave value times the entered buy multiplier.
Gross sale proceeds1,000 currency units1,100 currency unitsStraight-time leave value times the entered sell multiplier.
Net sale proceeds800 currency units880 currency unitsGross sale proceeds after the entered deduction rate.
Only Leave days changes: 5 days to 5.5 days. All other normalized inputs stay fixed.

Checks that are specific to Leave Buy or Sell Calculator

  • Workdays per year is a whole number from 1 to 366.
  • Multipliers are between 0 and 10.
  • The entered deduction rate stays between 0 and 1 in this UI.

What this Leave Buy or Sell Calculator guide includes and excludes

  • Annual salary and workdays form the chosen daily-rate basis.
  • Buy and sell factors come from the user’s arrangement.
  • The entered deduction is a scenario assumption.

Sources and method boundary

Change history

  1. August 1, 2026Expanded the existing buy-or-sell decision checklist to keep cash need, remaining leave, personal time priorities and unconfirmed payroll treatment distinct, with reciprocal leave-cluster links and no duplicate route.
  2. July 27, 2026Published How to use the Leave Buy or Sell calculator.