Many businesses elect to shut down all or a majority of operations during the year-end holidays. According to the California Division of Labor Standards Enforcement, if an employer plans to mandate employee use of accrued vacation or paid time off ("PTO") during such shutdowns, the employer must provide no less than one full fiscal quarter or ninety days' notice of the employer-mandated usage of vacation or PTO. If such notice is not provided, employers may permit, but cannot require, employees to draw down accrued vacation or PTO.
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