diff --git a/addons/hr_holidays/models/hr_leave_allocation.py b/addons/hr_holidays/models/hr_leave_allocation.py
index fafc55a3aab..75807316027 100644
--- a/addons/hr_holidays/models/hr_leave_allocation.py
+++ b/addons/hr_holidays/models/hr_leave_allocation.py
@@ -609,17 +609,26 @@ class HolidaysAllocation(models.Model):
 
     def _add_lastcalls(self):
         for allocation in self:
-            if allocation.allocation_type != 'accrual' or allocation.lastcall:
+            if allocation.allocation_type != 'accrual':
                 continue
             today = fields.Date.today()
-            current_level = allocation._get_current_accrual_plan_level_id(today)[0]
-            if not current_level:
-                allocation.lastcall = today
-                continue
-            allocation.lastcall = max(
-                current_level._get_previous_date(today),
-                allocation.date_from + get_timedelta(current_level.start_count, current_level.start_type)
-            )
+            (current_level, current_level_idx) = allocation._get_current_accrual_plan_level_id(today)
+            if not allocation.lastcall:
+                if not current_level:
+                    allocation.lastcall = today
+                    continue
+                allocation.lastcall = max(
+                    current_level._get_previous_date(today),
+                    allocation.date_from + get_timedelta(current_level.start_count, current_level.start_type)
+                )
+            if not allocation.nextcall and allocation.lastcall < today:
+                accrual_plan = allocation.accrual_plan_id
+                next_level = False
+                allocation.nextcall = current_level._get_next_date(allocation.lastcall)
+                if current_level_idx < (len(accrual_plan.level_ids) - 1) and accrual_plan.transition_mode == 'immediately':
+                    next_level = allocation.accrual_plan_id.level_ids[current_level_idx + 1]
+                    next_level_start = allocation.date_from + get_timedelta(next_level.start_count, next_level.start_type)
+                    allocation.nextcall = min(allocation.nextcall, next_level_start)
 
     def add_follower(self, employee_id):
         employee = self.env['hr.employee'].browse(employee_id)
diff --git a/addons/hr_holidays/tests/__init__.py b/addons/hr_holidays/tests/__init__.py
index 575737bd337..8b1189393be 100644
--- a/addons/hr_holidays/tests/__init__.py
+++ b/addons/hr_holidays/tests/__init__.py
@@ -19,3 +19,4 @@ from . import test_global_leaves
 from . import test_uninstall
 from . import test_holidays_calendar
 from . import test_negative
+from . import test_past_accruals
diff --git a/addons/hr_holidays/tests/test_past_accruals.py b/addons/hr_holidays/tests/test_past_accruals.py
new file mode 100644
index 00000000000..419a309f03f
--- /dev/null
+++ b/addons/hr_holidays/tests/test_past_accruals.py
@@ -0,0 +1,67 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from datetime import date
+from freezegun import freeze_time
+
+from odoo.tests import tagged
+
+from odoo.addons.hr_holidays.tests.common import TestHrHolidaysCommon
+
+
+@tagged('post_install', '-at_install', 'accruals')
+class TestAccrualAllocations(TestHrHolidaysCommon):
+    @classmethod
+    def setUpClass(cls):
+        super(TestAccrualAllocations, cls).setUpClass()
+        cls.leave_type = cls.env['hr.leave.type'].create({
+            'name': 'Accrual Time Off',
+            'time_type': 'leave',
+            'requires_allocation': 'yes',
+            'allocation_validation_type': 'no',
+        })
+        cls.accrual_plan = cls.env['hr.leave.accrual.plan'].with_context(tracking_disable=True).create({
+            'name': 'Test Seniority Plan',
+            'level_ids': [
+                (0, 0, {
+                    'start_count': 1,
+                    'start_type': 'day',
+                    'added_value': 1,
+                    'added_value_type': 'day',
+                    'frequency': 'yearly',
+                    'cap_accrued_time': True,
+                    'maximum_leave': 10000,
+                }),
+                (0, 0, {
+                    'start_count': 4,
+                    'start_type': 'year',
+                    'added_value': 1,
+                    'added_value_type': 'day',
+                    'frequency': 'yearly',
+                    'cap_accrued_time': True,
+                    'maximum_leave': 10000,
+                }),
+                (0, 0, {
+                    'start_count': 8,
+                    'start_type': 'year',
+                    'added_value': 1,
+                    'added_value_type': 'day',
+                    'frequency': 'yearly',
+                    'cap_accrued_time': True,
+                    'maximum_leave': 10000,
+                }),
+            ]
+        })
+
+    def _test_past_accrual(self):
+        with freeze_time("2023-12-01"):
+            allocation = self.env['hr.leave.allocation'].create({
+                'employee_id': self.employee_emp_id,
+                'allocation_type': 'accrual',
+                'accrual_plan_id': self.accrual_plan.id,
+                'holiday_status_id': self.leave_type.id,
+                'date_from': date(2000, 1, 1),
+                'number_of_days': 0,
+            })
+
+            allocation._process_accrual_plans()
+
+            self.assertEqual(allocation.number_of_days, 0)