Accrued leave is the amount of paid time off (PTO) that an employee accrued but has yet to use. Depending on the company’s policy, it can be a variety of kinds of pay time, such as holidays, sick days, and personal days. Accrued sick days in California are controlled under the state’s Paid Sick Leave Law, also known as the Healthy Workplaces, Healthy Families Act of 2014. The law allows employees to accumulate paid sick time to use for personal or family health issues.