Provision for paid leave of absence (paid vacation)

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Employee’s working year is from 01.07.2018 to 30.06.2019. The employee has right to take 30 calendar days for paid leave of absence (paid vacation). The right of 15 calendar days paid vacation is formed for the period from 01.07.2018 to 31.12.2018. The remain right of 15 calendar days paid vacation is formed for the period from 01.01.2019 to 30.06.2019.
The employee will use the whole paid vacation days (30 days) beginning of 01.03.2019 (during March 2019). Assume that payment for the 30 days paid leave of absence is 10000 USD. The company recognize the whole amount (10000 USD) as salary expense in March 2019.
Can the company create provisions in the amount of 5000 USD ( 10000 USD / 30 calendar days * 15 calendar days) according to IAS 37 “Provisions, Contingent Liabilities and Contingent Assets”. ?.e the company don’t want to recognize the whole 10000 USD amount in 2019, and want to split the whole amount into two parts and recognize 5000 USD in 2018, and 5000 USD in 2019.
Does IFRS give permission to do like that?