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This question is about employer.
PTO resets at different times, and the specific time and date depend on an organization's own policies and practices.
There are some employers that choose to reset PTO on a yearly basis, such as at the beginning of a calendar or fiscal year, or when an employee's anniversary date is reached. Other employers choose to reset PTO on what is called a rolling basis, like at the start of each pay period or after a certain amount of working hours have been worked by an employee.
To determine the best policy for the resetting of PTO at your organization, you should take your organization's specific PTO policies into account, and choose a structure that best fits and attends to all of your specific needs.

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