這篇文章，我們一起把幾個常見問題講清楚、說明白：

• PTO 是什麼？跟 Vacation 有什麼不同？
• Sick Leave（病假）跟 PTO 有什麼關係？
• FTO「無限休假」真的比較爽嗎？離職會不會拿到錢？
• 聯邦假日（Federal Holidays）公司到底要不要放？
• 離職時 PTO / Sick Leave / FTO 會不會兌現？
• 加州、紐約、德州、佛羅里達，規則有什麼差異？
• 如果公司在加州，我人在德州上班，要看哪一州的法律？

一、什麼是 PTO？跟 Vacation 有什麼不同？

PTO 全名是 Paid Time Off（帶薪休假），它有點像一個「統一的時間錢包」：

• 你請假一天去玩 → 扣 PTO
• 你不舒服在家休息 → 也是扣 PTO
• 你去辦證件、看醫生、處理個事 → 還是扣 PTO

很多公司以前會分成：

• Vacation（年假）
• Sick Leave（病假）

後來乾脆改成一個大池子，全部叫 PTO。
對公司來說比較好管理；對員工來說也比較彈性，不需要硬分「今天到底算不算生病？」。

PTO 的常見設計：

• 新進員工：10 天（2 週）起跳很常見
• 年資越久，PTO 越多（例如每年多一天，上限 25–35 天）
• 有的公司允許結轉到下一年，有的採用「用不完就清零」

離職時的關鍵：PTO 算不算錢？

這一點，各州差很大：

• 加州（CA）：最嚴格、最保護員工
  凡是員工可以自由支配的帶薪假，只要叫 PTO，一律視為「工資（wages）」。
  👉 結論：離職時，未使用的 PTO 必須折現付給員工。
• 紐約（NY）：看公司政策
  法律沒有強制一定要付。
  但如果公司手冊寫了「Unused PTO will be paid out at termination」，那公司就必須遵守。
• 德州（TX）、佛州（FL）：完全由公司決定
  州法不要求公司給 PTO，也不要求公司在離職時兌現 PTO。
  要不要給，全看公司政策（Employee Handbook）怎麼寫。

所以在 加州，你帳上的 PTO 是真的很像「存款」：
不用完，離職時會變錢。
但在 德州、佛州，同樣叫 PTO，可能就是：「不用完就沒了」。

二、那 Sick Leave（病假）又是什麼？

Sick Leave 指的是「法律或公司特別為生病保留的假」，通常跟 PTO 分開計算。

關鍵是：在美國，大多是「州法」在管 Sick Leave，而不是聯邦法。

各州簡單範例：

• 加州（CA）：要求雇主至少提供 3 天（或 24 小時）帶薪病假。
• 紐約（NY）：依公司大小，可能要提供 40～56 小時帶薪病假。
• 北卡（NC）：州法不強制，給不給完全看公司。
• 德州（TX）、佛州（FL）：也沒有 statewide 病假強制規定。

另外一個重點是：大部分州不要求離職時兌現 Sick Leave。
因為病假本來是給你用來生病或照顧家人的，不是「存起來當獎金」。

那如果公司把 Vacation + Sick 都併成 PTO 呢？

一旦公司完全改成「只有 PTO，沒有單獨的 Sick Leave」，
法律上就不再區分什麼是病假，什麼是年假——全部都是 PTO，那就按 PTO 的規則走。

例如在加州，只要叫 PTO，就一律視為工資，離職時全部要折現。
已經沒有「這 40 小時是病假、那 200 小時是年假」這種區分。

三、FTO（Flexible Time Off）：「無限休假」真的比較好嗎？

FTO 或稱 Unlimited PTO，看起來是夢幻制度：

• 沒有固定天數
• 不需要算「今天還剩幾天」
• 主管同意，就可以休

聽起來很爽，但現實是：

• 沒有累積時數 → 離職時沒有「未用完假期」可以兌現
• 很多人不敢多請，怕被覺得不夠敬業
• 公司財務上不用提列未使用假期的負債 → 對公司超划算

簡單講：

• PTO：像帳戶，有存款 → 加州會變錢
• FTO：像「口頭說你想休就休」，但沒有存款 → 離職沒有兌現

很多科技大公司會推出 FTO，看起來福利大升級，
但從「兌現」以及「員工實際敢不敢休」角度來看，未必真的比較好。

四、Federal Holiday（聯邦假日）：公司一定要放嗎？

美國有幾個常見的聯邦假日，例如：

• New Year’s Day
• Memorial Day
• Independence Day
• Labor Day
• Thanksgiving
• Christmas Day

但重點是：聯邦政府自己會放假，不代表所有公司都要放。
私人企業放不放假，是公司自己決定。

一般來說：

• 銀行、郵局、法院、政府機構：幾乎一定跟著 Federal Holidays 放假
• 多數公司：會跟著放大部分國定假日，但天數、是否給薪都由公司政策決定
• 餐飲、零售、物流：逢假日反而更忙，可能不放甚至加班

至於 Thanksgiving、Christmas 前後請假，就回到一句老話：看老闆。
有的老闆很支持員工休假，有的則習慣「假前假後照樣安排會議」。

五、離職時：PTO / Sick Leave / FTO 有沒有錢？

六、跨州工作：到底是看公司總部，還是看我在哪一州？

關鍵原則只有一句：

「你在哪一州工作，就用哪一州的勞工法。」

不是看公司總部在哪裡，而是看：

• 你的工作地點（Work location）
• 有時也會看你的居住地（Residence）

例如：

• 公司總部在加州，但你人在德州上班 → 用德州勞工法。
• 公司在德州有分公司，你人在加州上班 → 用加州勞工法。

所以同一家公司，不同州的員工，休假規則、離職兌現、Sick Leave 保護程度，都可能完全不同。

七、給在美工作的你幾個小建議

1. 一定要看自己的 Employee Handbook（員工手冊）。
   你會清楚知道：PTO 如何累積、Sick Leave 有沒有、Holiday 放幾天、離職時會不會兌現。
2. 如果要跨州搬家或轉調，先問清楚休假與薪水。
   不同州的保護差很多，德州、佛州這種「公司彈性大」的州，你要自己先心裡有數。
3. FTO 看起來很美，但要想清楚。
   你在意的是「名義上的無限假」，還是「實際敢休、離職還有 PTO 可以兌現」？
4. 休假是權利，不是罪惡感。
   不要等到身體撐不住才請病假，真的需要休息時，好好用你應得的時間。

希望這篇，把在美國職場這幾年、甚至幾十年裡心裡那些「怪怪的、但說不上來」的地方，一次講清楚。
以後再聽到 PTO、Sick Leave、FTO 的時候，就不只是點頭，而是心裡非常篤定地想：
「嗯，我真的懂。」

😮 PTO? FTO? Sick Leave? Think You Understand U.S. Time-Off? Not So Fast!

If you work in the U.S., you’ve probably seen terms like PTO, Sick Leave,
Holidays, and more recently, FTO / Flexible Time Off.
Even people with 10–20+ years of experience often don’t fully understand:

• What exactly PTO covers
• How Sick Leave is different from PTO
• What “unlimited FTO” really means
• Which time-off gets paid out when you leave a job—and which doesn’t
• How state laws (CA, NY, TX, FL, etc.) change the rules

This article walks through the essentials in plain language, especially for people
working or planning to work in the U.S. — including immigrants and cross-state movers.

1. What Is PTO and How Is It Different from “Vacation”?

PTO (Paid Time Off) is like a single “time bank” you can use for almost anything:

• Take a day off for a trip → use PTO
• Stay home sick → use PTO
• Go to a doctor’s appointment or handle personal errands → use PTO

Many companies used to separate:

• Vacation (for personal time)
• Sick Leave (for illness)

Over time, a lot of employers merged them into a single bucket called PTO.
This makes administration easier and gives employees more flexibility.

PTO Payout at Termination: Does It Turn into Cash?

The answer depends heavily on which state you work in:

• California (CA): very employee-friendly
  Any earned, unused PTO is considered wages.
  That means: when you leave, your unused PTO must be paid out in cash.
• New York (NY): depends on company policy
  State law doesn’t force employers to pay PTO on termination, but if the
  employee handbook says “unused PTO will be paid out,” the company must follow that.
• Texas (TX) and Florida (FL): employer’s choice
  State law doesn’t require employers to provide PTO at all, nor to cash it out.
  Whether your PTO is paid out depends entirely on company policy.

So in California, your PTO balance is almost like a savings account:
whatever you don’t use will be paid when you leave.
In Texas or Florida, the same “PTO” might simply disappear if the policy says so.

2. What About Sick Leave?

Sick Leave is time off specifically intended for illness (yours or sometimes a family member’s).
In many companies, it’s separate from PTO, but increasingly, it’s being folded into PTO.

In the U.S., Sick Leave is mostly governed by state law, not federal law.

Quick State Examples

• California (CA): employers must provide a minimum amount of paid sick leave (e.g., 3 days / 24 hours).
• New York (NY): required sick leave hours depend on employer size.
• North Carolina (NC): no statewide sick leave requirement — it’s up to the employer.
• Texas (TX), Florida (FL): also do not mandate paid sick leave at the state level.

In most states, unused Sick Leave does not have to be paid out when you leave.
Why? Because sick leave is considered a health protection benefit, not extra wages.

What If the Company Merges Vacation and Sick Leave into PTO?

Once a company moves to a pure “PTO-only” model (no separate Sick Leave bucket),
the law generally treats all that time as PTO, not as “special sick time.”

In a state like California, all of that PTO is considered wages, and any unused
balance must be cashed out upon termination.
There is no longer a “this part is sick, that part is vacation” split once it’s all merged.

3. FTO / Unlimited PTO: Is It Really Better?

FTO (Flexible Time Off) or “Unlimited PTO” sounds amazing:

• No fixed number of days
• No tracking a personal PTO balance
• As long as your manager approves, you can take time off

But here’s the catch:

• There is no accrued balance → nothing to cash out when you leave
• Employees may feel subtle pressure not to take “too much” time
• Companies don’t have to show unused vacation as a financial liability

In other words:

• Traditional PTO: like a bank account; unused time can be real money in some states
• FTO: like a “soft promise”; you can take time, but there’s no accrued value

That’s why many big tech firms love FTO: it looks generous and flexible,
but from a legal and accounting perspective, it’s much cheaper.

4. Federal Holidays: Does Every Company Have to Follow Them?

The U.S. federal government observes several holidays, such as:

• New Year’s Day
• Memorial Day
• Independence Day
• Labor Day
• Thanksgiving Day
• Christmas Day

But here’s a common misconception:
just because it’s a federal holiday doesn’t mean every company must close.

Typically:

• Banks, post offices, courts, and government offices follow the federal holiday calendar.
• Most private companies choose to close on many of those days, but it’s a business decision.
• Retail, hospitality, and logistics companies may be busiest on holidays and stay open.

Extra days off around Thanksgiving or Christmas are also not guaranteed—
they depend entirely on company policy and, very often, your manager’s approval.

5. At Termination: What Gets Paid Out?

6. Multi-State Employers: Which State’s Law Applies?

One key principle simplifies this:

You are protected by the law of the state where you work.

It does not matter where your employer’s headquarters is located.
What matters is:

• Your work location (and sometimes your state of residence)

For example:

• A company headquartered in California but with an office in Texas:
  • Employees working in CA → follow California labor law
  • Employees working in TX → follow Texas labor law

This is why two employees at the same company, in different states,
can have very different time-off protections and payout rights.

7. Practical Tips for Employees in the U.S.

1. Read your employee handbook.
   That’s where you’ll find the rules for PTO accrual, sick leave, holidays, and termination payout.
2. Check your state’s basic protections.
   States like California and New York offer more protection;
   states like Texas and Florida give employers more freedom.
3. Understand the trade-offs of FTO.
   FTO can feel flexible, but there’s no accrued balance and no payout at the end.
4. Don’t be afraid to use your time off.
   Time off is not a moral failing; it’s part of staying healthy and productive over the long term.

Time-off policies in the U.S. are a mix of law, company policy, and culture.
Once you understand how PTO, Sick Leave, FTO, and holidays really work—especially across different states—
you’re in a much better position to protect your rights, plan your life, and negotiate your next move.