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Paid Time Off Programs and Practices WorldatWork September 2014

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Paid Time Off Programs and Practices

WorldatWorkSeptember 2014

About WorldatWork® – The Total Rewards AssociationWorldatWork (www.worldatwork.org) is a nonprofit human resources association forprofessionals and organizations focused on compensation, benefits, work-life effec-tiveness and total rewards – strategies to attract, motivate and retain an engaged andproductive workforce. WorldatWork and its affiliates provide comprehensive education,certification, research, advocacy and community, enhancing careers of professionalsand, ultimately, achieving better results for the organizations they serve. WorldatWorkhas more than 65,000 members and subscribers worldwide; 95 percent of Fortune 500companies employ a WorldatWork member. Founded in 1955, WorldaWork is affiliatedwith more than 70 local human resources associations and has offices in Scottsdale,Ariz., and Washington, D.C.

WorldatWork Society of Certified Professionals® is the certifying body for six presti-gious designations: the Certified Compensation Professional® (CCP®), Certified BenefitsProfessional® (CBP), Global Remuneration Professional (GRP®), Work-Life CertifiedProfessional® (WLCP®), Certified Sales Compensation Professional (CSCP)™ andCertified Executive Compensation Professional (CECP)™.

The WorldatWork group of registered marks also includes: Alliance for Work-LifeProgress or AWLP, workspan and WorldatWork Journal.

Contact:

WorldatWork Customer Relations

14040 N. Northsight Blvd.

Scottsdale, Arizona USA

85260-3601

Toll free: 877-951-9191

Fax 480-483-8352

[email protected]

©2014 WorldatWork Any laws, regulations or other legal requirements noted in this publication are, to the best of the publisher’s knowledge, accurate and currentas of this report’s publishing date. WorldatWork is providing this information with the understanding that WorldatWork is not engaged, directly or by implication, inrendering legal, accounting or other related professional services. You are urged to consult with an attorney, accountant or other qualified professional concerningyour own specific situation and any questions that you may have related to that.

No portion of this publication may be reproduced in any form without express written permission from WorldatWork.

Paid Time Off Programs and Practices WorldatWork 1

Introduction & Methodology

Organizations are regularly faced with the evaluation of various paid-time-off (PTO) programs.

Traditional PTO systems separate time-off categories between vacation, sick, personal time, etc.

Managers and total rewards professionals are subsequently obligated to track employees’ time off and

the reasons for their absences. Many employers are adopting a PTO bank, giving the employee a

cumulative number of paid days off that employees use as they wish for sick days, vacation and/or

other personal needs.

WorldatWork conducted a survey of U.S. organizations to better understand PTO-bank style and

traditional system (e.g., vacation time, sick time, personal days, etc.) programs and practices. Similar

surveys were conducted by WorldatWork in 2002, 2006 and 2010.

On May 21, 2014, WorldatWork successfully emailed 5,524 survey invitations to WorldatWork members

working as benefits specialists and some randomly selected members. The survey closed on June 6,

2014, with 705 responses, a 13% response rate. This survey was intended to assess PTO practices in

the United States only.

In order to provide the most accurate data possible, data was cleaned and analyzed using statistical

software. Any duplicate records were removed, resulting in a final dataset of 674 responses. Outlier

responses were analyzed and if considered extreme, were removed from the analysis. Data

comparisons with any relevant, statistically significant differences are noted with this report.

The demographics of the survey sample and the respondents are similar to the WorldatWork

membership as a whole. The typical WorldatWork member works at the managerial level or higher in

the headquarters of a large company in North America.

The frequencies of response distributions listed in the report show the number of times or percentage of

times a value appears in a data set. Because of rounding, frequencies of data responses provided in

this survey may not total exactly 100%.

Paid Time Off Programs and Practices WorldatWork 2

Table of Figures

Demographics

Figure D1: Organization Size ........................................................................................................................... 4

Figure D2: Industry .......................................................................................................................................... 4

Figure D3: Sector ............................................................................................................................................. 5

Figure D4: Voluntary Turnover Rate ............................................................................................................... 5

PTO Systems

Figure 1: PTO System Prevalence ................................................................................................................... 13

Figure 2: PTO System Prevalence and Organization Size ............................................................................... 14

Figure 3: PTO System by Organization Size and Yearly Comparison ............................................................ 14

Figure 4: Select Industry by PTO System Prevalence ..................................................................................... 15

Figure 5: Organization Type by PTO System Prevalence ................................................................................ 15

Figure 6: Employee Turnover by PTO System Prevalence .............................................................................. 16

Figure 7: PTO Program Type Variations by Employee Segments or Levels .................................................. 16

PTO-Bank-Type System

Figure 8: Absence Type ................................................................................................................................... 17

Figure 9: PTO Days Offered ............................................................................................................................ 17

Figure 10: 2010 and 2014 Comparison of the Average Number of Days Allocated Under a PTO-Bank-Type

System .............................................................................................................................................................. 18

Figure 11: Method of Crediting PTO ............................................................................................................... 18

Figure 12: PTO Eligibility ................................................................................................................................ 19

Figure 13: PTO Credited to Employees ........................................................................................................... 19

Figure 14: Maximum Accumulation Time ....................................................................................................... 20

Figure 15: Smallest Increments Employees May Use PTO ............................................................................. 20

Figure 16: Unused PTO at the End of an Annual Cycle .................................................................................. 21

Figure 17: Options for PTO Balance at the End of a Year ............................................................................... 21

Figure 18: Options for PTO Balance Upon Separation .................................................................................... 22

Figure 19: Length of Time with a PTO Bank .................................................................................................. 22

Figure 20: Motivations for Implementing a PTO-Bank System ...................................................................... 23

Figure 21: Effect on Organization when Implemented .................................................................................... 23

Figure 22: PTO Bank and Attraction ............................................................................................................... 24

Traditional PTO System

Figure 23: Separate Categories for PTO Days ................................................................................................. 24

Figure 23a: PTO Categories Comparison by Program Type ............................................................................ 25

Figure 24: Traditional System and Attraction .................................................................................................. 25

Figure 25: Considering Changing to a PTO-Bank System .............................................................................. 26

Paid Time Off Programs and Practices WorldatWork 3

Figure 26: Number of Vacation Days Granted ................................................................................................ 26

Figure 27: Number of Vacation Days Granted Yearly Comparison ................................................................ 27

Figure 28: Number of Sick Days Granted ........................................................................................................ 27

Figure 29: Number of Sick Days Granted Yearly Comparison ....................................................................... 28

Figure 30: Number of Personal Days Granted ................................................................................................. 28

Figure 31: Number of Personal Days Granted Yearly Comparison ................................................................. 29

Figure 32: Method for Crediting Days Off ...................................................................................................... 29

Figure 33: Method for Crediting Sick Days ..................................................................................................... 30

Figure 34: When Days Off are Credited to Employees .................................................................................... 30

Figure 35: When Employees Become Eligible to use Time Off ...................................................................... 31

Figure 36: Maximum Number of Days Accumulated ...................................................................................... 31

Figure 37: How Unused Days are Handled at the End of a Cycle ................................................................... 32

Figure 38: Options for Unused Days Off at the End of a Cycle ....................................................................... 32

Figure 39: Options for Unused Days Off Upon Separation ............................................................................. 33

Paid Holidays

Figure 40: Observed Holidays .......................................................................................................................... 34

Figure 41: Number of Floating Holidays ......................................................................................................... 35

Sabbatical Leave

Figure 42: Sabbatical Program Prevalence ...................................................................................................... 35

Figure 43: Eligibility for Sabbatical Leave ...................................................................................................... 36

Figure 44: Limits on Sabbatical Leave ............................................................................................................. 36

Donation of Leave

Figure 45: PTO Purchase or Borrow Options .................................................................................................. 37

Figure 46: PTO Donation ................................................................................................................................. 37

Figure 47: PTO Donation Structure ................................................................................................................. 38

General

Figure 48: PTO for Part-Time Employees ....................................................................................................... 38

Figure 48a: PTO for Part-Time Employees by PTO System ........................................................................... 39

Figure 49: PTO Programs and Competitive Labor Markets ............................................................................ 39

Figure 50: PTO Programs and Competitive Labor Markets by PTO System .................................................. 40

Figure 51: PTO Allocation and Part-Time Employees .................................................................................... 40

Figure 52: Federal Mandates and PTO ............................................................................................................ 41

Figure 53: Federal Mandates Higher than What is Currently Offered ............................................................. 41

Paid Time Off Programs and Practices WorldatWork 4

Demographics

Figure D1: “Please choose the total number of full-time employees (FTEs) your organization employs worldwide:” (n=616)

Option Percent

Less than 100 employees 5%

100- 499 17%

500- 999 13%

1,000-2,499 18%

2,500- 4,999 14%

5,000- 9,999 12%

10,000- 19,999 8%

20,000- 39,999 7%

40,000- 99,999 5%

100,000 or more employees 2%

Figure D2: “Please choose one category that best describes the industry in which your organization operates:”

(n=617) Industries totalling1% or less have been excluded from this table.

Option Percent

All other manufacturing 15%

Finance and insurance 14%

Consulting, professional, scientific and technical services 11%

Health care and social assistance 10%

Utilities, oil and gas 5%

Retail trade 4%

Educational services 4%

Real estate, and rental and leasing 3%

Pharmaceuticals 2%

Computer and electronic manufacturing 2%

Wholesale trade 2%

Accommodations and food services 2%

Other services (except public administration) 2%

Public administration 2%

Other 16%

Paid Time Off Programs and Practices WorldatWork 5

Figure D3: “Your organization is:” (n=611)

11%

15%

34%

41%

0% 20% 40% 60%

Public sector (local, state, federalgovernment)

Nonprofit/not-for-profit (educationalorganizations, charitable organizations,

etc.)

Private sector - publicly traded

Private sector - privately held

Figure D4: “What is the approximate annual voluntary turnover for employees?” (n=598)

Option Percent

0%-5% 22%

6%-10% 39%

11%-15% 22%

16%-20% 9%

21%-26% 3%

27%-40% 3%

41% or more 2%

Paid Time Off Programs and Practices WorldatWork 6

Executive Summary

PTO System Prevalence

The use of PTO-bank-type systems increased steadily between 2002 and 2010 as the use of traditional

systems declined. Many organizations converted from a traditional plan to a PTO-bank-type system.

According to the chart below, though, this trend seems to have stalled in recent years, with both PTO

bank and traditional plan prevalence leveling out in this year’s survey findings.

Percent of Companies Using PTO Programs1

1 In 2002, organizations reported the highest statistically significant rates of traditional PTO-system usage over all other years. In 2010 and 2014, organizations reported statistically significantly lower rates of traditional PTO-system usage since 2006. In 2014, organizations reported statistically significantly higher rates of PTO-bank-type systems since 2002 and 2006. In 2010, organizations reported statistically significantly higher rates of PTO-bank-type systems since 2002.

71%

63%

54%56%

28%

33%

40% 41%

1%4% 5%

2%

2002 2006 2010 2014

Traditional system with vacation time, sick time, personal time

PTO-bank-type system

Other

Paid Time Off Programs and Practices WorldatWork 7

The changing trend line is not necessarily surprising or of concern. While having grown considerably in

usage in the past 12 years, a PTO-bank-type system — a defined plan that offers a combined bucket of

available days to be used for a variety of types of absences — is not for every organization. The

plateau in trend lines may be an indication that the majority of organizations for which a PTO-bank-type

system is ideal currently have them in place, and the remainder may be content with traditional plans.

The type of PTO program most appropriate for an organization depends on the organization’s

objectives, company culture, workforce demographics, employee perceptions and other considerations.

Additionally, there may be financial costs or liabilities associated with a transition from one plan to

another, which may also be contributing to the leveled-off prevalence for both types of programs. For

example, a PTO-bank-type system usually incurs greater liability for the company because most (81%)

payout unused, earned PTO at the time of employee separation. (See Figure 18.) Under a traditional

plan, vacation is often paid out at separation but not sick or personal days. (See Figure 39.)

Other considerations that weren’t tested in this survey, but may prevent more organizations from

converting to PTO-bank-type systems, are:

Depending on an individual employee’s sick-time usage, the amount of available days to the

employee under a PTO-bank-type system could be more or less, creating a potential

employee-relations issue with some employees perceiving greater rewards with a PTO-bank-

type system and others perceiving fewer rewards with a PTO-bank-type system.

Concerns that employees may view PTO as a lump sum of vacation time they want to

preserve, which could cause them to come to work sick, exposing others and/or leading to

reduced organizational productivity.

Fear that employees may abuse PTO or waste it early in the year because they no longer need

to allocate specific days for specific reasons.

Prevalence by Industry, Sector and Size

Of the industries that received sufficient response to this survey, all but the finance and insurance

industry seem to have a strong preference toward one system or the other, with a couple industries

noting more extreme results. (See Figure 4.) In 2014, 72% of health-care and social assistance

companies use a PTO-bank-type system, which is not surprising because PTO banks primarily

originated in the hospital industry and in other organizations that have 24/7 operations. Two-thirds of

organizations classified as “All other manufacturing” use traditional PTO systems.

Six in every 10 nonprofit/not-for-profit organizations have a PTO-bank-type system (61%), while as

many in the remaining sectors report use of traditional systems. (See Figure 5.)

Organization sizes between 1,000 and 9,999 are more likely to have traditional PTO systems over

PTO-bank systems. (See Figure 2.) In larger organizations, it is not unusual to find PTO-style banks

because these programs are easier to administer than traditional systems.

Paid Time Off Programs and Practices WorldatWork 8

PTO Amounts

Because of fundamental differences in the two main types of PTO programs, the total number of paid

days off earned or allocated may not be an apples-to-apples comparison. However, for organizations

considering a shift from one program to the other — for example, a move from a traditional to a PTO-

bank-type system, which was a notable trend in prior surveys — the comparison tends to be made and

is therefore noted below.

As indicated in the following chart, there are more total paid days off to be earned under traditional

systems than under PTO-bank-type systems. PTO-bank-type plans tend to offer fewer days, but have

greater usage flexibility and ease of administration, while traditional systems offer more total days off to

employees, but usually have more usage limitations and are more labor-intensive to administer.

Average Total Number of Paid Days Off by Employee Tenure and Type of Program

PTO-Bank Type Traditional System (Vacation,

Sick and Personal Day Averages Combined)

Less than one year of service 16 19

1-2 years of service 18 23

3-4 years of service 19 23

5-6 years of service 22 27

7-8 years of service 23 27

9-10 years of service 24 29

11-15 years of service 26 31

16-19 years of service 27 32

20+ years of service 28 34

Other fundamental differences that are likely at play when it comes to the differences in total allocation

of days off are separation payouts and carry-over limitations. The typical PTO bank is intended to cover

absences that would otherwise be covered by sick or personal days in a traditional plan, but those

categories of time off under a traditional plan would often not be paid out at the time of separation or be

carried over from one fiscal year to another. Under PTO-bank-type systems, all earned days are used

for a variety of purposes and, as an earned benefit, often payable upon separation. (See Figure 18.)

Days that might be allocated under a traditional system for personal or sick days would not usually be

payable upon separation.

Many companies converting from a traditional system to a PTO-bank-type system tend to place a lower

total number of days into the PTO bank; however, the ability to use all days for a variety of purposes

and flexible access to sick time that may not otherwise be exhausted by the employee, tends to lead to

more usable paid days off for employees. As seen in Figure 20, the flexibility PTO banks offer

employees is the primary motivator for organizations implementing such systems.

Paid Time Off Programs and Practices WorldatWork 9

PTO-Bank-Type Systems

Amount of PTO

The amount of PTO an employee receives on an annual basis usually grows with employee tenure at

an organization, ranging from 16 to 28 paid days off per year. (See Figure 9.) This year’s findings show

that scenario continuing, but only one tenure period — employees with less than one year of service —

grew since 2010, up to 16 days from 15. All other service thresholds receive the same or one less paid

day off each year since last surveyed in 2010. (See Figure 10.)

This increase in the number of days being offered to employees within their first year of service may be

an indicator of the need to attract quality employees who may have several years of service with other

organizations and have accumulated significant time off, as well as simply being more competitive in

attracting employees.

Method of Crediting Time

The most prevalent method for crediting PTO to employees is accruals throughout the year (82%), as

opposed to yearly allocation at one specific time (18%). (See Figure 11.)

New Hire Accruals and Use

In 2010, only 40% of organizations allowed employees to use PTO as of the date of hire. This number

increased to 56% in 2014. (See Figure 12). Although survey results indicate most organizations

operate on an accrual basis, it appears that most employees begin immediately accruing time when

they begin employment and are eligible to use such time, once earned. This is most likely competitive

with other companies, and addresses the need for attracting employees and allowing them to begin

building their available time immediately with their date of hire.

Part-time Employee Eligibility

Organizations with a PTO bank are more likely to offer PTO to part-time employees (81%) over

organizations with traditional systems (69%). (See Figure 48a.)

Paid Time Off Programs and Practices WorldatWork 10

Traditional PTO Systems

Amount of PTO

Like with PTO-bank-type systems, the average number of paid vacation and sick days off an employee

receives under a traditional system grows with longer tenure. Organizations with traditional systems

offer an average of nine to 22 days of vacation and seven to nine days of sick leave annually,

depending on employee tenure. Personal days offered appear not to change with employee years of

service, the average is three days per year for all employee tenure levels.

Traditional PTO System

Vacation (n=349) Sick (n=253) Personal (n=154)

25th 50th 75th

Average/ Mean

25th 50th 75th Average/

Mean 25th 50th 75th

Average/ Mean

Less than one year of service

5 10 12 9 5 6 10 7 1 2 3 3

1-2 years of service 10 10 15 12 5 6 10 8 2 3 3 3

3-4 years of service 10 11 15 12 5 6 10 8 2 3 3 3

5-6 years of service 15 15 16 16 5 6 10 8 2 3 4 3

7-8 years of service 15 15 18 16 5 6 10 8 2 3 4 3

9-10 years of service 15 15 20 17 5 6 10 9 2 3 4 3

11-15 years of service 17 20 20 19 5 6 10 9 2 3 4 3

16-19 years of service 20 20 21 20 5 6 10 9 2 3 4 3

20+ years of service 20 20 25 22 5 6 10 9 2 3 4 3

For employees with less than one year of service, the average number of vacation days and personal

days grew since 2010. Vacation days for new employees are up to nine days from eight, and personal

day allowances are up to three days from two. (See Figures 26-31.)

Organizations with a traditional PTO system are statistically significantly more likely to report higher

percentages in the low turnover category (65%) than organizations with a PTO-bank-type system

(35%).

Paid Time Off Programs and Practices WorldatWork 11

Sabbaticals

There was no change in the number of companies offering sabbaticals since 2010. Eighty-six percent

of participating organizations continue to report that they do not offer a sabbatical leave program.

However, for those organizations offering

this benefit, there was a slight uptick in the

number of companies providing full pay in

the 2014 survey, over both partial pay and

no pay.

Fifty-four percent of respondents in the

2014 survey indicated that in order for an

employee to be granted a sabbatical, they

were required to complete a specific

number of years of employment.

Participants selecting this option commonly

noted five to nine years and 10 to 15 years.

(See Figure 43.)

Of the 49% that imposed a limit on the

number of sabbaticals that could be taken,

the amount varied from one every year to no more than one every 10 years. (See Figure 44.)

Leave Donations

Slightly more organizations overall

reported offering the benefit of leave

donation in 2014; although,

employers who offer a PTO-bank-

type system are more likely to offer

this benefit than those with traditional

systems. (See Figure 45.)

86%

7% 5%2%

86%

10%3% 2%

No Yes, unpaid Yes, at fullpay

Yes, at partialpay

Does your organization currently offer a sabbatical leave program?

2014 (n=624) 2010 (n=936)

19%

81%

16%

84%

Yes No

Does your organization allow employees to purchase or borrow additional paid leave time

beyond what they are allocated?

2014 (n=602)

2010 (n=932)

Paid Time Off Programs and Practices WorldatWork 12

PTO and Competition for Talent

The top three primary motivators for implementing a PTO-bank system are “to grant employees more

flexibility” (49%), “easier to administer” (20%) and “to stay competitive with other companies” (14%).

For 2010, the top three were “easier to administer” (38%), “to stay competitive with other companies”

(26%) and “reduce

absenteeism” (21%). This

shows that absenteeism is no

longer a top reason, having

reduced from 21% in 2010 to

7% in 2014. Perhaps, with the

Great Recession and

organizational focus on

satisfying employee demands

for more workplace flexibility,

there has been a shift in the

reasons for implementing

PTO banks. Historically, these

types of systems were implemented to address issues of high absenteeism. The 2014 survey results

indicate that PTO-style banks today are used more to grant employees greater flexibility, and

absenteeism is not the primary motivator. What this implies is that being able to meet workforce

flexibility issues through avenues, such as a PTO bank, gives employees more control over managing

their time off, and thus engages employees more and positively impacts workforce productivity.

Regardless of the impact to absenteeism rates and any related costs, organizations feel that any such

costs are outweighed by the benefits of having a supportive, flexible work environment.

Option 2010

(n=273) 2014

(n=197)

To grant employees more flexibility n/a 49%

Easier to administer 38% 20%

To stay competitive with other companies 26% 14%

Cost effectiveness n/a 7%

Reduce absenteeism 21% 7%

Improve employee morale 4% 1%

Other n/a 2%

Paid Time Off Programs and Practices WorldatWork 13

Results and Analysis

PTO Systems

Figure 1: “For your largest workforce segment/level, does your organization currently use a traditional

paid time off system in which each employee is allocated a certain number of paid days in categories (i.e., vacation, personal, sick, etc.), or does it use a PTO bank-type system in which paid vacation, sick, personal leave, etc. is combined into one category of available time off?” (n=674)

2%

0%

1%

41%

56%

Other

My company does not offer paid leave of any kind

My company offers unlimited leave (time off that is

not specifically allocated or tracked, but typically at

the discretion of management with no limit)

PTO bank-type system

Traditional system with vacation time, sick time,

personal time, etc.

Percent

Paid Time Off Programs and Practices WorldatWork 14

Figure 2: Organization Size by PTO System Prevalence2 3

Figure 3: 2010 and 2014 Comparison of PTO Systems Prevalence by Organizational Size

Traditional System PTO Bank

2010 2014 2010 2014

n= 490 343 373 256

Less than 100 employees 52% 41% 48% 59%

100- 499 59% 59% 41% 41%

500- 999 60% 47% 40% 53%

1,000- 2,499 54% 60% 46% 40%

2,500- 4,999 53% 61% 47% 39%

5,000- 9,999 53% 61% 47% 39%

10,000- 19,999 49% 55% 51% 45%

20,000 and over 68% 60% 32% 40%

2 Organizations with 1,000 to 2,499, 2,500 to 4,999 and 5,000 to 9,999 employees all report at statistically significantly higher rates having a traditional PTO system over a PTO-bank system.

3 The group “Less than 100 employees” has fewer than 30 employees. Data corresponding to larger sample sizes will have stronger statistical power and validity.

41%

59%

47%

60%

61%

61%

55%

60%

59%

41%

53%

40%

39%

39%

45%

40%

Less than 100 employees (n=27)

100-499 (n=91)

500-999 (n=74)

1,000-2,499 (n=102)

2,500-4,999 (n=89)

5,000-9,999 (n=83)

10,000-19,999 (n=53)

20,000 and over (n=80)

Traditional system PTO bank-type system

Paid Time Off Programs and Practices WorldatWork 15

Figure 4: Select Industry by PTO System Prevalence

Traditional System

PTO-Bank-Type System

All other manufacturing (n=88)4 66% 34%

Finance and insurance (n=84) 50% 50%

Consulting, professional, scientific and technical services (n=58) 40% 60%

Health care and social assistance (n=65)5 28% 72%

Other (n=100) 52% 48%

Figure 5: Organization Type by PTO System Prevalence6 7

65%

61%

59%

39%

35%

39%

41%

61%

Public sector (local, state, federalgovernment)

Private sector - publicly traded

Private sector - privately held

Nonprofit/not-for-profit(educational organizations,

charitable organizations, etc.)

Traditional system PTO-bank-type system

4 Organizations classified as “All other manufacturing” are statistically significantly more likely to report having a traditional PTO system over a PTO-bank system. 5 Organizations classified as “Health care and social assistance” are statistically significantly more likely to report having a PTO-bank-type system over a traditional system. 6 Public sector (65%), private sector publicly traded (61%) and private sector privately held (59%) organizations all report at statistically significantly higher rates having traditional PTO systems. 7 Nonprofit/not–for-profit organizations (61%) are statistically significantly more likely to report having a PTO-bank-type system.

Paid Time Off Programs and Practices WorldatWork 16

Figure 6: Employee Turnover by PTO System Prevalence8

65%

55% 56%

35%

45% 44%

0% - 5% (Low) 6% - 10% (Medium) 11% -15% (High)

Traditional system (n=333) PTO-bank-type system (n=249)

Figure 7: “Does your organization offer different paid time off programs to different workforce

segments or levels? For example, does one employee classification use a traditional paid time off system and another classification use a PTO bank-type program? Or does only a specific employee group operate under an unlimited leave program while the remainder of employees use a traditional or PTO bank-type program?” (n=666)

Option Percent

No 72%

Yes, program type varies by employee level 12%

Yes, program type varies by FLSA (or equivalent) classification 7%

Yes, program type varies by other criteria 5%

Yes, program type varies by department or location 4%

Two additional follow-up questions regarding unlimited PTO programs asked what the primary reasons

were for offering unlimited PTO and what the challenges were to offering a plan with unlimited PTO.

The most-cited primary reason for offering an unlimited leave program was, “We are a small company

with professional-level staff only” (n=3). The primary challenge indicated was “Other – None” (n=2).

8 Organizations with a traditional PTO system are statistically significantly more likely to report higher percentages in the low turnover category (65%) than organizations with a PTO-bank-type system (35%).

Paid Time Off Programs and Practices WorldatWork 17

PTO-Bank-Type System

The following results include only organizations that use a PTO-bank-type system as their primary time-

off program (n=279).

Figure 8: “For what types of absences are employees expected to use PTO time?” (n=276)

17%

61%

92%

98%

100%

97%

95%

83%

39%

8%

Jury duty

Bereavement

Holidays

Volunteer/community work

Sick

Personal

Vacation

0% 20% 40% 60% 80% 100%

Employee is expected to use PTO

We offer separate programs for some or all of this type of absence

Figure 9: “Please indicate how many PTO days an employee of your organization is allocated annually,

based on the employee’s tenure in whole years. (If your employee allocation is awarded in hours, please convert to days based on the typical number of hours in a workday at your organization.)” (n=266)

Average 25th 50th 75th

Less than one year of service 16 14 16 20

1-2 years of service 18 15 18 20

3-4 years of service 19 15 19 21

5-6 years of service 22 20 22 25

7-8 years of service 23 20 22 25

9-10 years of service 24 20 24 26

11-15 years of service 26 23 25 29

16-19 years of service 27 25 27 30

20+ years of service 28 25 28 32

Paid Time Off Programs and Practices WorldatWork 18

Figure 10: 2010 and 2014 Comparison of the Average Number of Days Allocated Under a PTO-Bank-Type System

2010 Average 2014 Average

Less than one year of service9 15 16

1-2 years of service10 19 18

3-4 years of service 20 19

5-6 years of service11 23 22

7-8 years of service 23 23

9-10 years of service 24 24

11-15 years of service 26 26

16-19 years of service 28 27

20+ years of service 29 28

Figure 11: “What is the method for crediting PTO time to employees?” (n=266)

9 In 2014, surveyed organizations reported offering a statistically significantly higher average number of days off

for employees with less than one year of service (16) (p=0.00). 10 In 2010, surveyed organizations reported offering a statistically significantly higher average number of days off

for employees with one to two years of service (19) (p=0.04). 11 In 2010, surveyed organizations reported offering a statistically significantly higher average number of days off

for employees with five to six years of service (23) (p=0.03).

82%

18%

Accrued throughout the year

Yearly allocation awarded at one specific time

Paid Time Off Programs and Practices WorldatWork 19

Figure 12: “When do employees in your organization become eligible to use PTO time?” (n=265)12

2%

22%

1%

3%

7%

10%

56%

Specific number of days

After 90 days/3 months of

employment

After 1 year of employment

After 6 months of

employment

Beginning of next month

Beginning of next pay period

As of date of hire

Percentage

Figure 13: “When is PTO time credited to employees?” (n=47) This question only presented if “Yearly allocation awarded at one specific time” in Figure 11 was

selected.

11%

4%

4%

81%

0% 20% 40% 60% 80% 100%

Other

Anniversary date of employee

Beginning of the fiscal year, ifnot on a calendar year

schedule

Beginning of the calendar year

12 In 2010, only 40% of organizations reported allowing employees to use PTO as of the date of hire. In 2014, the reported number increased to 56%, a statistically significant escalation.

Paid Time Off Programs and Practices WorldatWork 20

Figure 14: “What is the maximum number of hours an employee can accumulate in their PTO bank at any given time?” (n=265)

45%

18%

6%

20%

12%

0% 20% 40% 60%

Other

Maximums vary dependingon tenure

Two times the annualallocation for the employee

One times the annualallocation for the employee

There is no maximum

Noted answers submitted under “Other”:

200, 250, 320 and 480 hours. Figure 15: “What is the smallest increment that an employee can use PTO time? (Please consider the

usage of accumulated PTO time only; do not consider minimums that may apply to the usage of unpaid time off.)” (n=264)

33%

5%

23%

3%

19%

3%

13%

15 minutes 30 minutes 1 hour 2 hours 4 hours 8 hours Other

Pe

rce

nta

ge

Paid Time Off Programs and Practices WorldatWork 21

Figure 16: “Please indicate how unused PTO time for eligible employees is handled at the end of each annual cycle:” (n=266)

0%

0%

1%

18%

37%

44%

0% 20% 40% 60%

Partially paid out in cash

Entirely rolled over to a retirement vehicle

Entirely paid out in cash

Forfeited

Partially rolled over to the next year

Entirely rolled over to the next year

Figure 17: “What options are available for eligible employees for the remaining PTO balance if only a

portion is rolled over to the next year or paid out in cash? (Check all that apply.)” (n=97) This question only presented if “Partially rolled over to the next year” or “Partially paid out in cash” in

Figure 16 was selected.

7%

0%

0%

1%

13%

81%

Other

Roll-over to a retirement vehicle

Donate to a specific employee’s paid-time-off balance, who has a

qualifying need

Donate to a shared balance for use

by various employees with qualifying

needs

Pay out in cash

Remaining balance is forfeited

Percentage

Paid Time Off Programs and Practices WorldatWork 22

Figure 18: “What options are available to eligible employees with a PTO balance upon separation of employment? (Check all that apply.)” (n=262)

14%

0%

0%

1%

2%

6%

81%

0% 20% 40% 60% 80% 100%

Other

Donate to a specific employee’s paid-time-off balance, who has a qualifying need

Donate to a shared balance for use byvarious employees with qualifying needs

Roll-over to a retirement vehicle

50% of value paid out in cash

All accumulated PTO time is forfeited

100% of value paid out in cash

Figure 19: “How long has your organization had a PTO bank system?” (n=264)

7%

6%

12%

30%

45%

Less than one year

1-2 years

3-4 years

5-9 years

10 or more years

Paid Time Off Programs and Practices WorldatWork 23

Figure 20: “What was the primary motivation(s) for implementing a PTO bank system?”13 Responses of “I don’t know” have been removed from this analysis.

Option 2014

(n=197)

To grant employees more flexibility 49%

Easier to administer 20%

To stay competitive with other companies 14%

Cost effectiveness 7%

Reduce absenteeism 7%

Improve employee morale 1%

Other 2%

Figure 21: “How would you describe the effect of the PTO bank system on your organization’s absentee

situation when it was first implemented?” (n=263)

48%

2%

50%

Improved absenteeism

Worsened absenteeism

Had no impact on absenteeism

13 Because of differences in answer selections between 2010 and 2014, tests of statistical significance were not conducted.

Paid Time Off Programs and Practices WorldatWork 24

Figure 22: “Does your organization feature or market the PTO bank as a key employee benefit when attempting to attract new employees?” (n=263)

Yes68%

No32%

Traditional Leave System

The following results include only organizations that use a traditional PTO system as their primary

program (n=377). Fewer than 10% of organizations offer separate programs for vacation time, personal

time and/or sick time under the PTO-bank-type system. Those organizations are not included in the

results below.

Figure 23: “What separate categories of paid time off are offered to eligible employees of your organization? (Note: “Flex-time” or “flex days” do not count as paid time off.) (Check all that apply.)” (n=366)

Percent

Vacation time 99%

Jury duty 90%

Bereavement leave 89%

Sick time 85%

Holiday (floating holidays) 82%

Personal days (not PTO-bank-type leave) 43%

Military leave (an actual category of paid leave, not just qualification under FMLA) 39%

Adoption/maternity/paternity leave (an actual category of paid leave, not just qualification under FMLA)

27%

Volunteer/community service 22%

Family sick leave (an actual category of paid leave, not just qualification under FMLA) 17%

Other 7%

Paid Time Off Programs and Practices WorldatWork 25

Figure 23a: Separate Categories of Paid Time Off Offered to Employees Under a Traditional System or a PTO-Bank-Type System

Absence Type

Separate Programs Under a

PTO-Bank-Type

System

Separate Programs Under a

Traditional System14

n 276 366

Jury duty15 97% 90%

Bereavement16 95% 89%

Holidays 83% 82%

Volunteer/community work17 39% 22%

Sick 8% 85%

Personal 2% 43%

Vacation 0% 99%

Figure 24: “Does your organization feature or market the traditional time off system as a key employee

benefit when attempting to attract new employees?” (n=365)

Yes56%

No44%

14 Organizations with traditional systems reported statistically significantly higher rates of offering separate programs for sick, personal and vacation PTO.

15 Under a PTO-bank-type system, organizations reported at statistically significantly higher rates offering a separate program for jury duty (97%) than under a traditional system (90%).

16 Under a PTO-bank-type system, organizations reported at statistically significantly higher rates offering a separate program for bereavement (95%) than under a traditional system (89%). 17 Under a PTO-bank-type system, organizations reported at statistically significantly higher rates offering a separate program for volunteer/community work (39%) than under a traditional system (22%).

Paid Time Off Programs and Practices WorldatWork 26

Figure 25: “Is your organization considering rolling various types of leave together to offer employees a PTO-bank type of leave that they can use for a variety of needs? Please explain why or why not.” (n=364)

Option Percent

Yes 22%

No 78%

Noted responses from participants answering “Yes”:

Simplicity of administration and/or cost savings

Competitiveness and/or recruiting.

Noted responses from participants answering “No”:

Current system meeting employee needs

Cost in adoption of a new program.

Vacation Time

Figure 26: “Please indicate how many days an employee of your organization is allocated annually,

based on the employee’s tenure in whole years. (If your employee allocation is awarded in hours, please convert to days based on the typical number of hours in a workday at your organization.)” (n=363)

Average 25th 50th 75th

Less than one year of service 9 5 10 12

1-2 years of service 12 10 10 15

3-4 years of service 12 10 11 15

5-6 years of service 16 15 15 16

7-8 years of service 16 15 15 18

9-10 years of service 17 15 15 20

11-15 years of service 19 17 20 20

16-19 years of service 20 20 20 21

20+ years of service 22 20 20 25

Paid Time Off Programs and Practices WorldatWork 27

Figure 27: Average Number of Vacation Days Allocated Under a Traditional System 2010 and 2014 Comparison

2010 Average 2014 Average

Less than one year of service18 8 9

1-2 years of service 12 12

3-4 years of service 13 12

5-6 years of service 16 16

7-8 years of service 16 16

9-10 years of service 17 17

11-15 years of service 19 19

16-19 years of service 20 20

20+ years of service 22 22

Sick Time

Figure 28: “Please indicate how many sick days an employee of your organization is allocated annually,

based on the employee’s tenure in whole years. (Note: Please do not include days off paid by separate salary continuation or disability insurance plans. If your employee allocation is awarded in hours, please convert to days based on the typical number of hours in a workday at your organization.)” (n=262)

Average 25th 50th 75th

Less than one year of service 7 5 6 10

1-2 years of service 8 5 6 10

3-4 years of service 8 5 6 10

5-6 years of service 8 5 6 10

7-8 years of service 8 5 6 10

9-10 years of service 9 5 6 10

11-15 years of service 9 5 6 10

16-19 years of service 9 5 6 10

20+ years of service 9 5 6 10

18 In 2014, surveyed organizations reported offering a statistically significantly higher average number of vacation days for

employees serving less than one year with an organization (nine) over 2010 reported averages (eight).

Paid Time Off Programs and Practices WorldatWork 28

Figure 29: Average Number of Sick Days Allocated Under a Traditional System 2010 and 2014 Comparison

2010 Average 2014 Average

Less than one year of service 7 7

1-2 years of service19 9 8

3-4 years of service 9 8

5-6 years of service 9 8

7-8 years of service 9 8

9-10 years of service 9 9

11-15 years of service 9 9

16-19 years of service 9 9

20+ years of service 9 9

Personal Days

Figure 30: “Please indicate how many days an employee of your organization is allocated annually,

based on the employee’s tenure in whole years. (Note: If your employee allocation is awarded in hours, please convert to days based on the typical number of hours in a workday at your organization.)” (n=145)

Average 25th 50th 75th

Less than one year of service 3 1 2 3

1-2 years of service 3 2 3 3

3-4 years of service 3 2 3 3

5-6 years of service 3 2 3 4

7-8 years of service 3 2 3 4

9-10 years of service 3 2 3 4

11-15 years of service 3 2 3 4

16-19 years of service 3 2 3 4

20+ years of service 3 2 3 4

19 In 2010, surveyed organizations reported offering a statistically significantly higher average number of sick days for

employees serving one to two years with an organization (eight) over 2014 reported averages for those with traditional systems (nine).

Paid Time Off Programs and Practices WorldatWork 29

Figure 31: Average Number of Personal Days Allocated Under a Traditional System

2010 Average 2014 Average

Less than one year of service20 2 3

1-2 years of service 3 3

3-4 years of service 3 3

5-6 years of service 3 3

7-8 years of service 3 3

9-10 years of service 3 3

11-15 years of service 3 3

16-19 years of service 3 3

20+ years of service 3 3

Figure 32: Method for Crediting Vacation or Personal Time Off to Employees Under a Traditional System

20 In 2014, surveyed organizations reported offering a statistically significantly higher average number of personal days for

employees serving less than one year with an organization (three) over 2010 reported averages (two) under a traditional system.

71%

21%

Vacation days(n=349)

Personal days(n=145)

0% 20% 40% 60% 80% 100%

Accrued throughout the year

Yearly allocation awarded at one specific time

Paid Time Off Programs and Practices WorldatWork 30

Figure 33: “What is the method for crediting sick time to employees?” (n=321)

40%

48%

12%

Sick Days

Accrued throughoutthe year

Yearly allocationawarded at onespecific time

Sick time isunlimited, so thereis no crediting toemployees

Figure 34: When are vacation, sick or personal days off credited to employees under a traditional

system? This question only presented if “Yearly allocation awarded at one specific time” in Figure 33 was

selected.

Vacation Days

Sick Days Personal

Days

n= 102 141 114

Beginning of the calendar year 77% 83% 79%

Anniversary date of employee 17% 3% 7%

Beginning of the fiscal year, if not on a calendar year schedule 5% 11% 6%

Other 1% 3% 8%

Paid Time Off Programs and Practices WorldatWork 31

Figure 35: When do employees of your organization become eligible to use vacation, sick or personal time under the traditional system?

Vacation

Days Sick Days

Personal Days

n= 348 296 145

As of date of hire 48% 57% 54%

Beginning of next pay period 5% 6% 4%

Beginning of next month 6% 6% 3%

After 90 days/3 months of employment 17% 19% 21%

After 6 months of employment 13% 5% 6%

After 1 year of employment 5% 2% 3%

After specific number of days 6% 5% 8%

Figure 36: Does your organization impose a maximum on the total number of paid time off hours an

employee can accumulate on vacation, sick or personal days under a traditional time off system?

Vacation

Days Sick Days

Personal Days

n= 348 262 145

There is no maximum 15% 19% 15%

One times the annual allocation for the employee 24% 35% 54%

Two times the annual allocation for the employee 9% 4% 1%

Maximums vary depending on tenure 17% 3% 2%

Other 35% 39% 28%

Commonly submitted answers under “Other”: Vacation days:

One and one half times the annual allotted vacation time

Annual allotted vacation time plus five days. An arbitrary number of hours were submitted for sick days and personal days.

Paid Time Off Programs and Practices WorldatWork 32

Figure 37: How Unused Vacation, Sick or Personal Time is Handled at the End of Each Annual Cycle Under a Traditional System

Vacation

Days Sick Days

Personal Days

n= 349 262 145

Forfeited 30% 48% 86%

Entirely rolled over to the next year 32% 41% 8%

Partially rolled over to the next year 35% 5% 2%

Entirely paid out in cash 2% 4% 3%

Partially paid out in cash 1% 2% 1%

Entirely rolled over to a retirement vehicle 0% 0% 1%

Figure 38: What options are available for eligible employees for the remaining vacation, sick or personal

time balance if only a portion is rolled over to the next year or paid out in cash? (Check all that apply.) Only participants answering “Partially rolled over to the next year” or “Partially paid out in cash” in

Figure 37 received this question.

Vacation

Days Sick Days

Personal Days

n= 124 16 4

Remaining balance is forfeited 84% 75% 75%

Payout in cash 5% 6% 0%

Rollover to a retirement vehicle 0% 0% 0%

Donate to a specific employee’s paid-time-off balance, who has a qualifying need

0% 0% 0%

Donate to a shared balance for use by various employees with qualifying needs

0% 0% 0%

Other 13% 19% 25%

Paid Time Off Programs and Practices WorldatWork 33

Figure 39: What options are available to eligible employees with a vacation, sick or personal time balance upon separation of employment? (Check all that apply.)

Vacation

Days Sick Days

Personal Days

n= 347 260 144

Payout in cash 89% 4% 17%

All accumulated time is forfeited 6% 88% 80%

Rollover to a retirement vehicle 1% 2% 1%

Donate to a specific employee’s paid-time-off balance, who has a qualifying need

0% 0% 0%

Donate to a shared balance for use by various employees with qualifying needs

0% 0% 0%

Other 7% 7% 2%

Paid Time Off Programs and Practices WorldatWork 34

Holidays

Figure 40: “Which of the following are/will be observed as paid holidays in 2014 at your organization?

(Check all that apply.)”

Traditional

System PTO Bank

Unlimited Leave

n= 284 219 5

Average 9 8 9

New Year’s Day 100% 100% 100%

Memorial Day 99% 99% 100%

Independence Day 99% 100% 80%

Thanksgiving Day 99% 100% 100%

Christmas Day 99% 100% 100%

Labor Day 98% 98% 100%

Day after Thanksgiving 80% 76% 100%

Christmas Eve 49% 45% 60%

Martin Luther King Jr. Day 40% 38% 0%

President’s Day/Washington’s Birthday 35% 38% 20%

New Year’s Eve 30% 22% 40%

Good Friday 26% 18% 40%

Veteran’s Day 12% 10% 0%

Columbus Day 12% 8% 0%

Easter 8% 8% 40%

Other 26% 26% 20%

Most frequently mentioned under additional “Other” holidays were floating holidays and additional days

surrounding the Christmas and New Year’s holidays. On average, organizations offer eight paid

holidays per year.

Paid Time Off Programs and Practices WorldatWork 35

Figure 41: “If your organization offers employees floating holidays that they can use when they choose, in addition to any observed, paid holidays, please indicate the number of floating holidays that are allocated per year:”

Traditional

System PTO Bank Other

Unlimited Leave

n= 127 138 6 2

We do not offer floating holidays to employees

46% 64% 55% 40%

Excludes organizations that do not offer floating holidays

to employees

Traditional

System PTO Bank Other

Unlimited Leave

n= 151 77 5 3

One day per year 38% 49% 20% 67%

Two days per year 31% 31% 20% 33%

Three days per year 23% 12% 20% 0%

More than three days per year 7% 6% 40% 0%

Varies by employee tenure 1% 1% 0% 0%

Sabbatical Leave

Figure 42: “Does your organization currently offer a sabbatical leave program?” (n=624)

86%

7% 5%2%

0%

20%

40%

60%

80%

100%

No Yes, unpaid Yes, at full pay Yes, at partial pay

Paid Time Off Programs and Practices WorldatWork 36

Figure 43: “When do employees of your organization become eligible to take a sabbatical leave?” (n=85) Only participants offering sabbatical programs in Figure 42 received this question.

21%

5%

20%

54%

0% 20% 40% 60%

Other

Specific number of days ofemployment

As of date of hire

Specific number of years ofemployment

Participants selecting “Specific number of years of employment” commonly noted five to nine years and 10 to 15 years. Figure 44: “Is there a limit to the number of sabbatical leaves an employee may take?” (n=83) Only participants offering sabbatical programs in Figure 42 received this question.

Yes49%

No 51%

Of the 49% that impose a limit on sabbaticals, the amount varies from one every year to no more than

one every 10 years.

Paid Time Off Programs and Practices WorldatWork 37

Donation of Leave

Figure 45: “Does your organization allow employees to purchase or borrow additional paid leave time

beyond what they are allocated?”

16%

84%

22%

78%

Yes No

Traditional (n=344) PTO bank (n=258)

Figure 46: “Does your organization allow employees to “donate” paid leave time to other employees who

may have extenuating circumstances forcing them to take an extended health or personal leave?”

17%

83%

29%

71%

Yes No

Traditional (n=346)

PTO bank (n=259)

Paid Time Off Programs and Practices WorldatWork 38

Figure 47: “If yes, is the donation made to specific employees with qualifying circumstances or to a general bank of time that is accessible to various employees with qualifying circumstances? (Check all that apply.)” (n=137)

Only participants allowing employees to donate paid leave time to other employees in Figure 46 received this question.

General

Figure 48: “Do you offer paid time off to part-time employees (based on the definition of “part-time” in

your organization)?” (n=619)

Yes 74%

No 26%

1%

12%

24%

67%

Other

Employees can donate to a

specific employee and/or to a

general bank

Given to a general bank for use by

various employees

Given to a specific employee

Paid Time Off Programs and Practices WorldatWork 39

Figure 48a: “Do you offer paid time off to part-time employees (based on the definition of “part-time” in your organization)?” (n=619)21

69%

31%

81%

19%

Yes No

Traditional (n=345) PTO bank (n=258)

Figure 49: “Is it necessary for your organization to offer a paid time off program (whether traditional or

PTO-bank style) to be competitive in the labor market?” (n=619)

Yes85%

No15%

21 Organizations with a PTO bank are statistically significantly more likely to offer paid time off to part-time employees (81%) over organizations with traditional systems (69%).

Paid Time Off Programs and Practices WorldatWork 40

Figure 50: “Is it necessary for your organization to offer a paid time off program (whether traditional or PTO-bank style) to be competitive in the labor market?” (n=619)

83%

17%

86%

14%

Yes No

Traditional (n=344) PTO bank (n=259)

Figure 51: “Whether your organization offers a PTO bank-type or traditional paid leave program, how is the amount of paid time off allocated to part-time employees?”

All Systems Traditional PTO Bank

n 447 239 208

Amount of paid time off is prorated based on scheduled number of hours per week/pay period

69% 77% 59%

Amount of paid time off is prorated based on actual number of hours worked per week/pay period

22% 15% 30%

Same amount of paid time off is awarded/accrued to part-time employees as full-time employees

3% 4% 3%

Other 6% 5% 8%

Paid Time Off Programs and Practices WorldatWork 41

Figure 52: “If there were a federal mandate requiring a minimum number of paid sick days that is LESS than what you currently offer to employees (as sick time or PTO time), how might your organization respond?” (n=614)

Figure 53: “If there were a federal mandate requiring a minimum number of paid sick days that is MORE

than what you currently offer to employees (as sick time or PTO time), how might your organization respond, aside from just increasing the amount of paid sick time/PTO time to meet the federal mandate? Please consider the amount of time credited to employees as well as the effects on job creation, recruitment efforts, other total rewards offerings, etc. (Check all that apply.)” (n=656)

1%

9%

27%

62%

0% 20% 40% 60% 80%

Reduce paid sick days/PTO timeallocated to employees to the

federal mandate level

Consider change in type of paidtime off program (from PTO bank-type to traditional, or vice versa)

Unsure

Make no change to number ofpaid sick days/PTO time allocated

to employees

8%

8%

32%

53%

0% 20% 40% 60%

Reduce amount of vacation orother leave allocated to employees

Consider other options to coverincreased cost: (please specify)

Consider change in type of paidtime off program (from PTO bank-type to traditional, or vice versa)

Unsure

Paid Time Off Programs and Practices WorldatWork 42

Participating Organizations

A. M. Castle & Co. AAA National Abt Associates Accuray ACIST Medical Systems Inc. Actelion Pharmaceuticals US Advanced Technology Services AgStar Financial Services AIPSO Airbus Helicopters Inc. AirWatch LLC Alaska Communications Albertina Kerr Centers Altera Corp. American Association of Community Colleges American Blue Ribbon Holdings American Family Insurance American National Property and Casualty Co. AmeriGas Amerisure Mutual Insurance Co. Ameritas Life Amgen Inc. Amica AMN Healthcare Andrews McMeel Universal Angie's List Anritsu Co. Apptio Inc. Appvion Inc. Arapahoe County Government Aratana Therapeutics ARRIS Aspirus ASRC Federal Holding Co. Associated Universities Inc. Astron Solutions Automobile Club of Southern California AvalonBay Communities Inc. Banfield Pet Hospital Bankers Trust Co. Banner Health Bar-S Foods Co. Bay Area Hospital Benchmark Electronics Inc. Big Y Foods Inc. Blackhawk Network Blue Cross & Blue Shield of Rhode Island Blue Cross of Idaho Blue Diamond Growers Blue Shield of CA BlueLinx Co.

Booz Allen Hamilton Botsford Health Care Brinker International Burns and Roe Cabot Microelectronics Corp. California Casualty Management Co. Capgemini Financial Services Capital Metropolitan Transporatation Authority Capital One Carlson Inc. Catholic Health Initiatives Cbeyond Communications LLC CBS Corp. CC Industries Inc. CDM Smith Inc. CEI Engineering Associates CenterLight Health System CFA Institute Children's Home Society of Florida Children's Medical Center Dallas Chugai Pharma USA LLC Ciena City of Ann Arbor City of Las Vegas CLEAResult Clemson University Cleveland Clinic Coast Electric Power Association Coca-Cola North America Group College of American Pathologists Colorado Coalition for the Homeless Comcast Cable Community Coffee Co. LLC Compensation Resources Inc. ConnectiCare Connecticut Children's Medical Center Continental Automotive Inc. Cooper Standard CoreLink Administrative Solutions Cornerstone Research Corporate Office Properties Trust County of Kent Credit Union Executives Society Cree Inc. Critical Process Systems Group Curbell Inc. Curtiss-Wright Daiichi Sankyo Dallas-Fort Worth Hospital Council DCI-Artform De Lage Landen Dean Foods

Paid Time Off Programs and Practices WorldatWork 43

Delta Dental of Michigan Dentsply International Inc. Development Dimensions International Inc. DineEquity Inc. Direct Supply Inc. Dominion Dot Foods, Inc. Dow Corning Corp. DTCC Dun & Bradstreet Dunkin' Brands Inc. Eaton Elliott Co. EmblemHealth Employers Council Envision Healthcare Equity Office EVRAZ North America F5 Networks Farm Credit Services of America FBL Financial Group Inc. FCCI Services Inc. Federal Home Loan Bank of Boston Federal Reserve Bank of Cleveland Federal Reserve Bank of San Francisco Federal Reserve Information Technology Feeding America Fender Musical Instruments Finance Fund Fiserv Florida Blue Fluor Corp. Fluor Federal Petroleum FMC Corp. Franciscan Missionaries of Our Lady Health System Franklin International Frederick Memorial Hospital Fresh Mark Inc. Freundenberg Sealing Technologies Galderma Laboratories L.P. Gavilon General Mills General Motors Co. Genomic Health Genworth Financial Geonerco Management LLC Georgia System Operations Corp. GfK Glazer's Glu Mobile GOJO Industries Gold Eagle Co.

Golden Rain Foundation Grande Cheese Co. Great Lakes Dredge & Dock Grifols Inc. Group Health Cooperative of South Central Wisconsin Hackensack University Medical Center Hallmark Health System Inc. Hayashi Telempu North America HCC Insurance Holdings Inc. Hemophilia of Georgia Hill Holliday Hilliard Lyons Hitachi Consulting Hitachi Data Systems Home Properties HomeAway Inc. Hooters of America LLC HRL Laboratories LLC Hu-Friedy Mfg. Co. LLC Human Resources Management Associates Inc. Hunter Douglas Inc. Hutchinson Technology Hydranautics ICAT ICF International ICL Idexx Laboratories Inc. IM Flash Technologies Indiana University Health Ingram Micro Innovative Compensation & Benefits Concepts LLC Integrated Healthcare Strategies Integris Interactive Intelligence Group Inc. Intermedix Invensys Appliance Ironwood Pharmaceuticals IU Health Bloomington Hospital Jack in the Box Inc. JDA Software JE Dunn Construction Co. Jenzabar Jet Propulsion Laboratory JetBlue Airways Johnson Outdoors Just Born Inc. KBR Inc. Kelly Services Kloeckner Metals KSB Hospital

Paid Time Off Programs and Practices WorldatWork 44

Lammico Laureate Education Inc. LBS South Lehigh Valley Health Network Levi Strauss & Co. Lexicon Pharmaceuticals Inc. LG Electronics USA LG&E-KU Services Liberty Bank LifeLock Inc. Lincoln Financial Group Lincoln Investment Planning Littelfuse Inc. Lonza Luck Cos. LVMH Inc. lynda.com M Financial Holdings Inc. M/A-Com Technologies Mapfre Insurance Marchex Inc. Marketo MarketPay MARTA Mary Kay MassMutual Mathematica Policy Research MathWorks Matthews International Matthews, Young & Associates Inc. Mayo Clinic Health System - Franciscan Healthcare McGuireWoods LLP Meijer Mercy Hospital, Iowa City Microsoft MidAtlantic Employers' Association Miraca Life Sciences Mission Health System Missouri Department of Conservation Molex Monsanto Motorola Solutions Inc. Mountain America Credit Union MSCI Inc. Mutual of Omaha MVP Health Care National Center for State Courts National Marrow Donor Program Nationstar Mortgage LLC Nestle USA New Belgium Brewing Co. New York Life Insurance Co.

Nidec Noble North Kansas City Hospital NorthShore University HealthSystem Northwest Permanente Novelis O.C. Tanner Co. Oakley Inc. Oil States International Inc. Olympus Corporation of the Americas Oncor Electric Delivery Orica USA Inc. OSF HealthCare OSI Systems Inc. Osram Sylvania Oswego Health Outlook Amusements Palos Community Hospital Panera LLC Parsons Brinckerhoff PartyLite Worldwide LLC Patient Engagement Advisors Penn National Insurance PGi Phase One Consulting Group Inc. Philips Electronics North America Piedmont Natural Gas Plexus Corp. PMC Group PNM Resources Inc. Port Authority of Allegheny County PPG Industries Inc. PRA International Pratt & Whitney Press Ganey Associates Primerica Progressive Insurance Pros Inc. PVH Corp. PwC Quanta Services Railinc Corp. Razorfish Red Hat Inc. Reed Elsevier Republic Airways Holdings Rexnord LLC RL Canning Inc. Road Scholar Robert W. Baird & Co. Rodan+Fields Royal Caribbean Cruises Ltd. Rubino Consulting Services

Paid Time Off Programs and Practices WorldatWork 45

Ryko Solutions Inc. Rytec Corp. SafeNet Inc. Salk Institute for Biological Studies Sandy Spring Bank Sappi Fine Paper North America Sasol North America Save the Children USA Savers Inc. Seagate Technology Selective Insurance Company of America Sensata Technologies SFM Mutual Insurance Shure Inc. Sigma-Aldrich Sisters of the Holy Names of Jesus and Mary SouthEast Alaska Regional Health Consortium Spartan Light Metal Products Spirit AeroSystems Splunk Inc. Sports Authority Steris Corp. Stewart & Stevenson LLC Stratasys Stripes/Susser Holdings Subsea 7 US LLC SunGard Sykes Enterprises Inc. Syngenta Synopsys Target Corp. Tarrant County Government Tasc Inc. TD Ameritrade Technica Corp. Tenaris Tetra Pak Teva Parenteral Medicines Texas Mutual Insurance Co. TGI Fridays Inc. TGS The Andersons Inc. The Breakers Palm Beach Inc. The Cumberland Gulf Group The Greenbrier Cos. The Maschhoffs LLC The NPD Group Inc. The Taubman Co. The Toro Co. The University of Alabama at Birmingham The Washington Center The Wendy's Co.

Thrivent Financial for Lutherans TIB - The Independent BankersBank Toyota Motor Sales USA Inc. Toyota Technical Center Travis Credit Union TriMas Corp. Turner Broadcasting System Inc. tw telecom UC Berkeley UMB Financial Corp. Umicore USA Inc. Unilever United States Unisys Federal Systems United Service Organizations Inc. UnityPoint Health - Des Moines Univar USA Inc. Universal Technical Institute University HealthSystem Consortium University Hospitals University of Arizona Network University of Colorado Health University of Dayton University of Michigan University of Missouri System University of Washington Urban Science Applications Inc. USfalcon Inc. Vantage West Credit Union Vector Security Vectren Corp. Vertafore Inc. ViaSat Visa Vistaprint Volvo NA Waggener Edstrom Communications Warner Music Group Waters Corp. We Energies Wegmans Food Markets Wells Enterprises Westfield Insurance White Castle Williams Scotsman Inc. Wilson Sporting Goods Co. Wireless Advocates Woodward Inc. Worldpay US Inc. WPM Real Estate Management Yale University Zuman Zygo Corp.