In the most recent survey, virtually all of the companies that said they offer a paid time off plan allow both exempt and nonexempt employees to participate in the plan. Most include vacation, sick time and personal days in their paid time off plan, and nearly half include days off to care for dependents.

Nearly three out of four (72%) companies with a paid time off plan allow days to be carried over to subsequent years. About 30% of such companies allow the bank of accumulated days to grow to between 20-29 days, while an almost equivalent percentage (26%) allow the bank to grow to a maximum of 30-59 days.

The survey, which included nearly 2,000 responses, was conducted by BLR’s HR Daily Advisor in January 2010.

For detailed survey results, see the Paid Time Off Practices Survey Results.