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Have you ever heard of "PTO" working like this?
(hexbear.net)
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Is the "extra" PTO conditional on some administrative task? Last place I worked at had conditional "bonus" PTO that was just a legal way to make sure a portion of your PTO can't accrue and get paid out.
Not that the accounting trick part is a huge deal, time off is time off.
The "extra" just has to be requested with a separate button. It's probably used to curb PTO payouts, so I make sure to use it first.