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Sick leave doesn’t carry over. They are called family or self care days. This year they have billable target hours. I’m not a fan of the unlimited vacation. Most people don’t take as much vacation which is why EY switched to that. They don’t have to pay out any vacation if you leave.
Edit: fixed typo
It is completely on you if you don’t take advantage of unlimited paid time off. Just take the time you need and don’t think twice.
The 10 sick days are not considered vacation days. It’s to care for yourself or family if sick.
Separate to that, EY recognizes a bunch of holidays. And separate to that, everyone is expected to take the summer break week, winter break week + a couple more weeks vacation.
My experience has been that time off is encouraged to recharge. If I’m staffed on projects all year and take vacations, I never worry about utilization.