An Ohio-specific employee policy on paid time off (PTO), including options for providing vacation days, sick time, or PTO for any reason. This Standard Document addresses the accrual, use, and carryover of PTO, vacation days, and sick time. 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 Ohio 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 does not specifically cover emergency paid sick or family leave under the Families First Coronavirus Response Act but includes information about those requirements and links to related content. It has integrated notes with important explanations and drafting tips.