Neidio i'r prif gynnwy

Saesneg: short-term accumulating compensated absences

Cymraeg: absenoldebau digolledol cronnol byrdymor

Rhan ymadrodd

Enw, Lluosog

Diffiniad

Compensated absences are periods during which an employee does not provide services to the employer, but benefits continue to be paid. Compensated absences may be ‘accumulating’ or ‘non-accumulating’. The distinction is important as it determines the timing of recognising an expense.