I work in financial services we have set time off and managers are punished in their performance reviews when employees don't take their time off because it acc

I work in financial services we have set time off and managers are punished in their performance reviews when employees don't take their time off because it accrues as a liability and means that salary costs are 1/13th higher than they should be due to the liability. I think that a mandated minimum PTO allowance + discretionary 'unlimited' PTO would be better at a large organisation. Eventually a company grows to such a size that the influx of assholes is inevitable, mandating the minimum and accruing the expense aligns incentives better in my opinion.