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This question is about employer.
No, you do not need to pay back PTO if you quit. That was part of your agreed-upon compensation, and you are not required to pay that back. In fact, there are many instances and locations where you may be entitled to receive any PTO that was unused when you left the company.
PTO Payout, which is when a company pays a departing employee with any accrued or unused PTO, exists in many places. It is not a federal law, but there are many states that follow this. PTO payout is determined by state regulations and employer policy.

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