2. Paid Time-Off From Work
Chapter 8
Paid Time-Off From Work
McGraw-Hill/Irwin
Copyright © The McGraw-Hill Companies, Inc. All rights reserved.

3. UNION BARGAINING Jury Duty Funeral Leave Military Leave Clean-Up Time
Preparation Time
Travel Time
Rest Periods

4. PAID TIME - OFF BENEFITS
In 2004
$1.66 Per Hour / Per Employee
6.7% of Total Compensation
Military Leave, Least Common
12 Federal Holidays

5. OVERTIME PAY ELIGIBILITY
Department of Labor’s Fair Play Rules
Workers Earning Less than $23,660
Per Year, or $455 a Week
About 6.7 Million American Workers
1.3 Million Low Wage Workers
Police Officers Firefighters
Paramedics Nurses

6. PAID TIME - OFF Holidays Vacation Sick Leave Personal Days
Integrated Paid Time - Off Policies
Bereavement / Funeral Leave
Jury Duty
Military Leave

7. FEDERAL HOLIDAYS New Years Day M. L. King Jr. Birthday
Washington’s Birthday
Memorial Day
Independence Day
Labor Day
Columbus Day
Veterans Day
Thanksgiving
Christmas

8. VACATION POLICY CONSIDERATIONS
Investment or Expense ?
Who is Eligible ?
How Many Days Per Service Time ?
One - Plan - Fits - All or Separate ?
Use Calendar or Fiscal Year ?
How Many at Once, and When?

9. UNUSED VACATION Carryover Provision Cashout Provision
Unused Days Added to Following Year
or “Use It or Lose It Provision”
Cashout Provision
Cash for Unused Days

10. VACATION REGULATIONS Private Sector Not Regulated
Benefits Taxed when Used
Employers Pay FICA and FUTA
Benefits Deducted as Business
Expenses
Multiemployer Plans Subject to ERISA

11. PERSONAL LEAVE Reasons for Time - Off Vary Usually Short - Term
Can Extend Vacations, Sick Leave
May be Subject to Carryover, Cashout
Benefits Taxed as Income
Employers Pay FICA and FUTA
Usually Days

12. BEREAVEMENT / FUNERAL LEAVE
Specifies Whose Death Qualifies
Generally for Immediate Family
Employers Set Number of Days
IRS Treats Benefits as Income
Employers Pay FICA and FUTA
Can be Deducted as Business Expense

13. JURY DUTY AND WITNESS DUTY LEAVE
Jury Duty Guided by Government Regulations
Unfavorable Treatment Prohibited
Violations Subject to Fines
FLSA Guidelines
IRS Treats Benefits as Income
Employers Pay FICA and FUTA

14. MILITARY LEAVE RETURN TO WORK POLICIES
Governed by USERRA of 1994
Service of Days: Report Following Day
Service OF Days: Report within 10 Working Days
Service 181 Days - 5 Years: Report within 90 Days
Disability: Report within 2 Years

15. MILITARY LEAVE EMPLOYERS’ OBLIGATIONS
Service of Days: Employee
Reinstated to Same or Similar Job
Service of 90 + Days: Employee
Reinstated to Same or Similar Job with Seniority and Pay Grade as if Leave not Granted

16. ON - CALL TIME
Time Spent During Off - Duty Time when Employee Might be Called
Personal Activities Restricted
Can be Mandated to Nonexempt Employees
Governed by FLSA Regulations
Paid if not Called?

17. FAMILY AND MEDICAL LEAVE ACT
Leave Generally Unpaid
Employed at Least 20 Weeks
Allowed 12 Workweeks within 12 Months
Both Spouses in Same Company Get Combined 12 Weeks
Health Coverage Still Effective