# Leave Glossary

> 14 terms from the Workforce book's Leave part, each defined in a line and linked to the chapter that explains it.

- **Designation notice (FMLA):** the employer's written notice, due within five business days after it has enough information, that leave is or isn't designated FMLA leave, with the amount counted if known ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#notices-and-their-deadlines)).
- **Eligibility notice (FMLA):** the employer's notice, due within five business days after an employee requests leave or the employer learns it may qualify, stating whether the employee is eligible and, if not, why ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#notices-and-their-deadlines)).
- **Employer pick-up (PFML):** an employer's voluntary payment of the employee's share of a state paid leave contribution, which is additional wages to the employee under Rev. Rul. 2025-4 ([State Paid Family & Medical Leave](https://www.syntaqx.com/books/workforce/state-paid-leave#federal-tax-treatment-rev-rul-2025-4)).
- **Equivalent plan:** an employer's own paid leave plan, approved by the state, that replaces contributions to a state paid family and medical leave program, as in Oregon ([State Paid Family & Medical Leave](https://www.syntaqx.com/books/workforce/state-paid-leave#private-and-equivalent-plans)).
- **Frontloading:** granting a year's sick leave or PTO at the start of the year instead of accruing it hour by hour, which changes carryover and payout rules in some states ([Sick Leave & PTO Engines](https://www.syntaqx.com/books/workforce/sick-leave-and-pto#frontloading-versus-accrual)).
- **Intermittent leave:** FMLA leave taken in separate blocks for one qualifying reason, counted in the payroll's smallest leave increment, never more than one hour ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#intermittent-and-reduced-schedule-leave)).
- **Leave year method (FMLA):** the employer's choice of the 12-month period for the 12-week entitlement: calendar year, fixed year, forward from first use, or rolling backward ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#the-entitlement-and-the-leave-year)).
- **Military caregiver leave:** up to 26 workweeks of FMLA leave in a single 12-month period, measured forward, to care for a covered servicemember or veteran with a serious injury or illness ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#military-leave)).
- **Paid family and medical leave (PFML):** a state program that pays a weekly benefit during family or medical leave from a fund financed by payroll contributions, withheld and reported by the employer ([State Paid Family & Medical Leave](https://www.syntaqx.com/books/workforce/state-paid-leave#the-programs-at-a-glance)).
- **Qualifying exigency leave:** FMLA leave for needs arising from a family member's military duty, within the 12-week entitlement ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#military-leave)).
- **State Disability Insurance (SDI):** California's payroll-funded disability and Paid Family Leave program, withheld from employees at 1.3% with no wage limit for 2026 ([State Paid Family & Medical Leave](https://www.syntaqx.com/books/workforce/state-paid-leave#program-by-program)).
- **Substitution of paid leave:** running accrued paid leave concurrently with unpaid FMLA leave, at the employee's election or the employer's requirement ([FMLA Administration](https://www.syntaqx.com/books/workforce/fmla#the-ada-paid-leave-and-state-leave)).
- **Vacation as wages (California):** California's rule that vacation vests as labor is performed, can't be forfeited and is paid at the final rate at separation ([Sick Leave & PTO Engines](https://www.syntaqx.com/books/workforce/sick-leave-and-pto#california-vacation-as-wages)).
- **Voluntary Plan (California):** a private plan approved to replace SDI for an employer's workforce, which must give every SDI benefit and at least one better ([State Paid Family & Medical Leave](https://www.syntaqx.com/books/workforce/state-paid-leave#private-and-equivalent-plans)).

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