Paid time off (PTO) is employer-provided paid leave covering vacation, sick days, holidays, and personal time. Small businesses are not federally required to offer PTO, but 20 states + DC now mandate paid sick leave (2026). The most common PTO structures for small businesses are accrual-based (1 hour per 30 worked), lump-sum annual grants, and unlimited PTO.   Best practice: offer at least 10 paid days/year and display balances on every paystub — … Continue reading Paid Time Off: A Guide for Small Business Employers