A Minnesota-specific employee policy on donating or sharing paid time off (PTO), including vacation and sick days. This Standard Document addresses donation of PTO by employees for use by other employees for medical emergencies. It can be incorporated into an employee handbook or used as a stand-alone policy document. This Standard Document applies only to private workplaces and is based on Minnesota and federal 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.