The most common PTO policy types are:

  • Accrued PTO — employees earn days over time (per pay period, month, or hours worked)
  • Front-loaded PTO — full annual allowance granted at the start of the year or on hire anniversary
  • Unlimited PTO — no fixed balance; time off taken with manager approval and clear guidelines
  • Separate pools — vacation, sick, and personal days tracked independently

The right type depends on team size, local laws, and how much control HR needs over liability and usage.