Breaking down the FMLA's 4 leave year options
The federal Family and Medical Leave Act (FMLA) entitles eligible employees of covered employers to take up to 12 weeks of job-protected, unpaid leave in a 12-month leave year period for qualifying reasons.
Employers generally get to decide how to calculate the 12-month leave year. They may choose from four options:
- The calendar year,
- Any fixed 12-month leave year, such as a fiscal year,
- The 12-month period measured forward from the date an employee's first FMLA leave begins, or
- A “rolling” 12-month period measured backward from the date an employee uses FMLA leave.
Calendar year
The calendar year is pretty self-explanatory. It begins on January 1 and ends on December 31. If an employee’s leave begins on December 15 and ends on February 2, the leave from December 15 until December 31 is in one leave year, and the rest is in a new leave year.
With this method, employees can “stack” leave. An employee could, for example, take 12 weeks of FMLA leave from mid-October until the third week of March. While the employee takes 24 consecutive weeks of FMLA leave, 12 of the weeks are in one leave year, and the other 12 weeks are in the following leave year. The employee would have no more FMLA leave available until January 1 of the next year.
Fixed 12-month period
This method operates much like the calendar year method, but doesn’t start on January 1. If employers choose an employee’s anniversary date, for example, each employee will have a different leave year, which could make tracking leave a bit of a challenge. Selecting a more unified option, such as a company’s fiscal year, makes leave tracking easier.
Either way, this method also allows employees to stack their leave.
Measured forward
With this method, when an employee takes FMLA leave for the first time, that’s when each employee’s individual leave year begins. If, for example, an employee first took FMLA leave on March 12, 2026, their leave year would run from that date to March 12, 2027.
Just because the employee first took leave on March 12 doesn’t mean that the leave year will always begin on that date. The leave year could change. If that same employee subsequently took leave beginning July 22, 2027, the new leave year would run to July 22, 2028.
Rolling backward
Under this method, the 12 months aren’t static — they “roll.” Each day begins a 12-month new leave year. Every time an employee takes FMLA leave, the employer looks back 12 months and determines how much leave the employee took in those 12 months. That amount is subtracted from the 12-weeks of FMLA leave. The balance is how much FMLA leave the employee has available on that particular day. The next day, the employer makes the same calculation.
While the rolling backward method is the most employer-friendly of the four choices, and it avoids the stacking of leave, it makes calculating leave amounts more challenging because it’s always changing.
State laws
While these four leave-year options apply to federal FMLA leave, states with their own leave programs in place might have different requirements. Wisconsin, for example, has a state family and medical leave law that requires employers to use a calendar year. According to the U.S. Department of Labor, employers in Wisconsin that are covered by both laws must, therefore, use the calendar year method.
Key to remember: Employers may choose from four methods to identify the 12-month leave year during which eligible employees may take FMLA leave.
























































