A New Jersey-specific employee policy on paid time off (PTO), including options for providing vacation, sick leave, or PTO for any reason. This Standard Document addresses the accrual, use, and carryover of PTO, vacation, and sick leave. It can be incorporated into an employee handbook or used as a stand-alone policy document. This Standard Document applies only to private employers and is based on New Jersey law. Local law may impose additional or different requirements but this document will be useful and relevant to employers throughout the state. This Standard Document has integrated notes with important explanations and drafting tips.