A number of states, including California, require accrued vacation to be paid out in the final paycheck: http://www.nolo.com/legal-encyclopedia/layoffs-plant-cl

A number of states, including California, require accrued vacation to be paid out in the final paycheck: http://www.nolo.com/legal-encyclopedia/layoffs-plant-closings-know-rights-33596.html http://www.nolo.com/legal-encyclopedia/layoffs-plant-closing... Unemployment is covered by taxes paid by the employer. You should absolutely collect it if legally allowed: https://www.irs.gov/Individuals/International-Taxpayers/Federal-Unemployment-Tax https://www.irs.gov/Individuals/International-Taxpayers/Fede... Additionally, California has additional protections for workers, such as requiring immediate payment for all wages, including accrued vacation, upon termination: http://www.dir.ca.gov/dlse/faq_paydays.htm http://www.dir.ca.gov/dlse/faq_paydays.htm