Paid Time Off (PTO) policies can vary significantly between companies, but many organizations have specific guidelines regarding when PTO resets. Typically, PTO may reset at the beginning of a new calendar year, at the start of a fiscal year, or on an employee's anniversary date. Some companies may also allow employees to carry over unused PTO to the next year, while others may have a ""use it or lose it"" policy. In summary, the timing of PTO resets is influenced by company policies, which can differ widely. It is essential for employees to understand their organization's specific rules regarding PTO accumulation and expiration.