I am looking for a sample PTO policy that has all employees earning their annual allotment of time on January 1 of each year. The employee then budgets the use of time through the year. My problem area is how to structure the policy to get new employees on the January 1 earning schedule, given that they have been hired in any given month. They don't earn for the first 6 months, and I know their first year PTO earnings will have to be prorated based on the month of hire. Bottom line, is there an existing policy like this or is there a formula I can use to easily get all employees on the Jan 1 earning cycle.