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"It is a bit unfair since the employee leaving hits the company with a big payout"

Paying out for unused vacation days is the only fair thing to do. After all, the company got all those unused vacation days as extra work days.




I noted it was unfair because when the employees leave, the cash-out happens at the employee's final salary (which may be larger (even 2x!) the salary at the time of accrual)




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