This report breaks down the evolving landscape of paid time off (PTO) policies and how they shape employee satisfaction, retention, and culture. Drawing on data from Seramount’s 2024 100 Best Companies, it compares key PTO models—banked, accrued, and unlimited—while detailing common practices like rollover rules, waiting periods, and flexibility options. Case studies from Microsoft, Netflix, and others illustrate how leading employers are rethinking time-off structures to support mental health, equity, and work-life balance. Use this guide to benchmark your organization’s PTO strategy and explore innovative approaches that attract and retain top talent.
