I suppose the employee can opt to take fewer planned vacation days, reserving the balance for unplanned absences. This would require the balance to be rolled ov

I suppose the employee can opt to take fewer planned vacation days, reserving the balance for unplanned absences. This would require the balance to be rolled over, or the employee compensated at the end of the year or other period, otherwise it would make employees unhappy. Perhaps a mechanism that allows for unplanned time off, with a little education on how to properly plan PTO to allow for unplanned leave.