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In what state please?
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In California, an employer must pay the employee at his/her normal rate of pay for all earned but unused vacation time. This must be included in the employee's final paycheck. If there is no formal policy as to vacation time, but the employer has an unwritten policy regarding vacation that extends to all employees, the employer still must pay for vacation time earned and unused at the time of termination.
Do you offer vacation time to your employees at all?