Voluntary leave sharing programs allow an employee to donate accumulated leave to a coworker who is experiencing a hardship and has exhausted their leave balance. This study examines a voluntary leave sharing program at a state agency and concludes that the program is an effective strategy for reducing the agency’s unfunded liability posed by accumulated leave balances. Such programs may also be an appealing type of family-friendly benefit as female employees are also more likely to participate in the program and receive more generous donations of leave than their male colleagues.

中文翻译：

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自愿共享假：探索性分析

自愿休假共享计划使员工可以将累积的休假捐赠给遇到困难并且已经用完了休假余额的同事。这项研究检查了州立机构的自愿休假计划，并得出结论认为，该计划是减少机构因累计休假余额而造成的无资金负债的有效策略。此类计划也可能是一种吸引人的家庭友好型福利，因为与男性同事相比，女性雇员也更有可能参加该计划并获得更多的慷慨假期。