An employer has the authority to revoke earned PTO. Most companies expect their employees to decide on accrued PTO by the end of the year, and if they fail to do so, the company may take away their earned PTO. Employees can use, cash out, roll over, or give up their accrued paid time off. Whether or not an employer has to pay out PTO depends on the state in which the company operates. Employee termination is another instance where employers can take away PTO, as some states do not require companies to pay out PTO after an employee leaves or is terminated. However, there are states that mandate companies to pay out an employee‘s PTO in these situations, such as California, Colorado, Illinois, Indiana, Louisiana, Maryland, Massachusetts, Montantana, and Nebraska.