It’s best to use hours rather than days when calculating this benefit for part-time employees. For example, a part-time employee may work 15 hours a week and have 10 vacation days a year. Assuming an eight-hour work day, 10 days paid holiday equates to 80 hours. Divide the part-time hours by the equivalent full-time hours— *15 ÷ 40 = 0.375*. Multiply this by the amount of PTO given to full-time employees: *0.375 x 80 = 30*. The part-time employee should therefore be given 30 PTO hours per year.