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(sh.itjust.works)
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As long as the employer has any say in, when the PTO is taken, they have a responsibility Period
In my country you have to inform your employee, when their vacation days are about to expire and make measurable efforts to find a vaccination schedule that works for both of you. Or else they don't expire.
Or you know, you could talk to your employees and work out a schedule over the year, that works for both of you. If you, as a business, are unable to do basic management tasks, then yes you run into the situation, where you are functionally unable to do business at the end of the year.
They have a responsibility to let you know, yes. And they have to actually let you take it. Beyond that should be personal responsibility.
Here are my expectations and how I normally experience pto policy at work.
If a company does the above then the employee has no one to blame if their days are lost.