Sort of. The difference is that some benefits are linked to length-of-service or continuity-of-service, so an unpaid vacation in the USA can scuttle your health insurance, equity vest, 401(k) match, etc.
Bridge-of-service. I've seen someone leave a company (on good terms) come back two years later and the company gave the bridge-of-service with regards to 401(k), vacation, etc. He was really good though and the company really wanted him back.
