a half-time employee shall be prorated on the basis of total number of hours scheduled in relationship to the total number of hours required for full-time employment. Employees may use their accrued sick leave beginning on the 90th day of City employment (90 calendar days from the date of hire). B. Beginning the January 1 subsequent to the completion of 12 calendar months of employment following their date of hire, half- time employees shall be provided prorated sick leave hours based on the calendar year sick leave allotment for full-time employees of 96 hours at 100% of full pay and 40 hours at 75% of full pay, plus the hours of sick leave accrued and accumulated as provided in this Article. The prorated amount of 100% and 75% sick leave hours for half-time employees will be calculated on the basis of the total number of hours compensated in the previous 12-month calendar period (January 1 through December 31) in relationship to the total number of hours required for full-time employment. 3. Intermittent Employees. A. Intermittent employees, as defined by Section 4.110(b) of this Code, shall begin accruing sick leave on the first day of employment. Employees shall accrue at a rate of one hour for every 29 hours worked. Employees may use their accrued sick leave beginning on the 90th day of City employment (90 calendar days from the date of hire) up to a maximum of 48 hours each calendar year. B. Sick leave for intermittent employees may be accumulated up to a maximum of 48 hours each calendar year. Any accrued, unused sick leave remaining at the end of the calendar year shall carry over to the following year. Any sick leave accumulated in excess of the maximum amount shall be deemed waived and lost. C. Intermittent employees with accrued Compensatory Personal Time Off (CPTO) pursuant to Section 4.110.1 of this Code, who become full-time or half-time employees, shall be allowed to carry over into their 100% sick leave bank a maximum of 48 hours of unused CPTO. Any unused CPTO in excess of the 48 hours carried over shall be deemed waived and lost. Employees shall be eligible immediately as a full- time or half-time employee to accrue and use sick leave at the appropriate rate in accordance with this section. D.