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Check your policy documents. Likely already have it stipulated there.
Our policy allows for 26 weeks of pay continuance that can be used in a rolling 24-month period after having worked 12 continuous months as a full-time employee.
I cannot say I have seen many employers use a one-time use bank. That would be cold-blooded.
Don’t think of it as “earning back.” It is just an eligibility window. For the 24-month cycle, they cannot accelerate how soon they are eligible to receive STD time…they can only use 26 weeks of the pay during the 24-month period. They don’t “earn” it on a schedule per se.