diff --git a/addons/hr_holidays/models/hr_leave_allocation.py b/addons/hr_holidays/models/hr_leave_allocation.py
index 7dcc0357801..cf43d0ac769 100644
--- a/addons/hr_holidays/models/hr_leave_allocation.py
+++ b/addons/hr_holidays/models/hr_leave_allocation.py
@@ -331,21 +331,22 @@ class HolidaysAllocation(models.Model):
         # to override in payroll
         today = fields.Date.today()
         last_day_last_year = today + relativedelta(years=-1, month=12, day=31)
+        first_day_this_year = today + relativedelta(month=1, day=1)
         for allocation in self:
-            current_level = allocation._get_current_accrual_plan_level_id(today)[0]
+            current_level = allocation._get_current_accrual_plan_level_id(first_day_this_year)[0]
             if not current_level:
                 continue
-            nextcall = current_level._get_next_date(today)
+            nextcall = current_level._get_next_date(first_day_this_year)
             if current_level.action_with_unused_accruals == 'lost':
                 # Allocations are lost but number_of_days should not be lower than leaves_taken
-                allocation.write({'number_of_days': allocation.leaves_taken, 'lastcall': today, 'nextcall': nextcall})
+                allocation.write({'number_of_days': allocation.leaves_taken, 'lastcall': first_day_this_year, 'nextcall': nextcall})
             elif current_level.action_with_unused_accruals == 'postponed' and current_level.postpone_max_days:
                 # Make sure the period was ran until the last day of last year
                 if allocation.nextcall:
                     allocation.nextcall = last_day_last_year
                 allocation._process_accrual_plans(last_day_last_year, True)
                 number_of_days = min(allocation.number_of_days - allocation.leaves_taken, current_level.postpone_max_days) + allocation.leaves_taken
-                allocation.write({'number_of_days': number_of_days, 'lastcall': today, 'nextcall': nextcall})
+                allocation.write({'number_of_days': number_of_days, 'lastcall': first_day_this_year, 'nextcall': nextcall})
 
     def _get_current_accrual_plan_level_id(self, date, level_ids=False):
         """
diff --git a/addons/hr_holidays/tests/test_accrual_allocations.py b/addons/hr_holidays/tests/test_accrual_allocations.py
index 42b5449d363..9830ac2c85e 100644
--- a/addons/hr_holidays/tests/test_accrual_allocations.py
+++ b/addons/hr_holidays/tests/test_accrual_allocations.py
@@ -641,6 +641,47 @@ class TestAccrualAllocations(TestHrHolidaysCommon):
             allocation._update_accrual()
         self.assertAlmostEqual(allocation.number_of_days, 30.79, 2, "Invalid number of days")
 
+    def test_accrual_lost_previous_days(self):
+        # Test that when an allocation with two levels is made and that the first level has it's action
+        # with unused accruals set as lost that the days are effectively lost
+        accrual_plan = self.env['hr.leave.accrual.plan'].with_context(tracking_disable=True).create({
+            'name': 'Accrual Plan For Test',
+            'level_ids': [
+                (0, 0, {
+                    'start_count': 0,
+                    'start_type': 'day',
+                    'added_value': 1,
+                    'added_value_type': 'days',
+                    'frequency': 'monthly',
+                    'maximum_leave': 12,
+                    'action_with_unused_accruals': 'lost',
+                }),
+                (0, 0, {
+                    'start_count': 1,
+                    'start_type': 'year',
+                    'added_value': 1,
+                    'added_value_type': 'days',
+                    'frequency': 'monthly',
+                    'maximum_leave': 12,
+                    'action_with_unused_accruals': 'lost',
+                }),
+            ],
+        })
+        allocation = self.env['hr.leave.allocation'].with_user(self.user_hrmanager_id).with_context(tracking_disable=True).create({
+            'name': 'Accrual Allocation - Test',
+            'accrual_plan_id': accrual_plan.id,
+            'employee_id': self.employee_emp.id,
+            'holiday_status_id': self.leave_type.id,
+            'number_of_days': 0,
+            'allocation_type': 'accrual',
+            'date_from': datetime.date(2021, 1, 1),
+        })
+        allocation.action_confirm()
+        allocation.action_validate()
+        with freeze_time('2022-4-4'):
+            allocation._update_accrual()
+        self.assertEqual(allocation.number_of_days, 3, "Invalid number of days")
+
     def test_accrual_maximum_leaves(self):
         accrual_plan = self.env['hr.leave.accrual.plan'].with_context(tracking_disable=True).create({
             'name': 'Accrual Plan For Test',