Paid Time Off (PTO)

Paid Time off (PTO)

Paid Time Off (PTO) is an all purpose time-off policy for eligible employees to use for vacation, continuing education, family support, medical appointments, funeral leave, jury duty, illness or injury, and personal business subject to supervisor approval.   It combines traditional vacation and sick leave plans into one flexible, paid time-off policy.  Please be accountable for your PTO hours, plan your year carefully as this is a hard limit.  Time off or changes to your schedule must go through your supervisor with formal requests.

 Employees in the following employment classification(s) are eligible to earn and use PTO as described in this policy:

* Regular full-time employees

* Regular part-time employees

Once employees enter an eligible employment classification, they begin to earn PTO according to the schedule below. They can request use of PTO after it is earned.

As a policy, time off without pay is not a benefit; under certain circumstances it may be approved by a manager.

The amount of PTO employees receive each year increases with the length of their employment as shown in the following schedule:

* Upon initial eligibility the employee is entitled to 2 weeks (10 days) of PTO per full year worked.  A full year worked is equal to:

2080 hours (52 weeks x 40 hrs)

–  48 hours (6 holidays x 8 hrs)

–  80 hours (10 PTO days x 8 hrs)

1952 possible hours to physically work in a calendar year

PTO calculation:

80 hrs / 1952 possible hrs = 0.041 PTO hr earned per hr physically worked (with maximum of the FTE for EXEMPT EMPLOYEES)

*After 1 year of eligible service the employee is entitled to 15 days or 3 weeks of PTO per full year worked. A full year worked is equal to 40 hours a week for 52 weeks, i.e. 2080 hours. 15 PTO days, is equal to 120 hours. These hours are accrued hourly at the rate of 0.058 PTO hrs/hr worked. Calculation: 120 PTO hours earned / 2080 hours worked.

* After 5 years of eligible service the employee is entitled to 4 weeks (20 days) of PTO per full year worked. A full year worked is equal to:

2080 hours (52 weeks x 40 hrs)

–  48 hours (6 holidays x 8 hrs)

– 160 hours (20 PTO days x 8 hrs)

1,872 possible hours to physically work in a calendar year

PTO calculation:

160 hrs / 1,872 possible hrs = 0.085 PTOhr earned per hr physically worked

* After 10 years of eligible service the employee is entitled to 5 weeks (25 days) of PTO per full year worked. A full year worked is equal to:

2080 hours (52 weeks x 40 hrs)

–  48 hours (6 holidays x 8 hrs)

– 200 hours (25 PTO days x 8 hrs)

1832 possible hours to physically work in a calendar year

PTO calculation:

200 hrs / 1832 possible hrs = 0.109 PTO hr earned per hr physically worked

The length of eligible service is calculated on the basis of a “benefit year.” This is the 12-month period that begins when the employee starts to earn PTO. An employee’s benefit year may be extended for any significant leave of absence except military leave of absence. Military leave has no effect on this calculation. (See individual leave of absence policies for more information.)

PTO can be used in minimum increments of one hour. Employees who have an unexpected need to be absent from work should notify their direct supervisor before the scheduled start of their workday.  The direct supervisor must also be contacted on each additional day of unexpected absence. To schedule planned PTO, employees should request advance approval from their supervisors with at least 30 days notice.   Requests will be reviewed based on a number of factors, including business needs and staffing requirements.  If the request for PTO is denied, the clinic manager should provide an appropriate reason on the request and return it to the employee.

Full-time employees that are enrolled in Performance Pay, will be able to use their PTO paid out at hourly rate prior to 10/1/21 for all PTO accrued up until the Performance Pay start date. After 10/1/21, employees will be paid out their PTO at 70% of the prior 3 month average for billed units.

For all part-time employees, PTO is paid at the employee’s base pay rate at the time of absence. It does not include overtime or any special forms of compensation such as incentives, commissions, bonuses, or shift differentials.

In the event that available PTO is not used by the end of the benefit year, employees may carry unused time forward to the next benefit year. If the total amount of unused PTO reaches a “cap” equal to one and a half times the annual PTO amount, further accrual will stop. When the employee uses PTO and brings the available amount below the cap, accrual will begin again. For example, if an employee is at the 14 days (112 hours) per year PTO rate, then their cap PTO is 21days (max of 168 PTO hours). Upon termination of employment, employees will be paid for unused PTO that has been earned through the last day of work under the terms above. However, if Imua Physical Therapy, in its sole discretion, terminates employment for cause, forfeiture of unused PTO may result.

NOTICE:  PTO requests for November and December of a given calendar year must be submitted no later than October 15th of that year.  Requests after that date will be denied.  

Leave taken beyond an employee’s available PTO balance may go into a negative balance up to 40 hours If that employee was already approved for time off and they determine to take the prior approved time off despite falling below 0 balance. 


Policy No.  315  Issued  11/4/2012  Applicable  1/20/2013  Revised  1/28/2021

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