Using PTO to offset sick leave during pandemic

Q         We have an exempt employee who was out for a month due to COVID-19. She was paid her salary, and her sick time was deducted. Even with her already-accrued sick time plus the 80 additional hours, she now has negative 120 sick hours. She has also accrued 130 paid time off (PTO) hours, her maximum allowable. Could her PTO be used to offset the sick hours she didn't have?

A   In the midst of the COVID-19 pandemic, coupled with the ongoing legislation related to pandemic relief efforts, keeping current with the requirements of employers and the provision of leave for employees can become quickly convoluted. Important to addressing the question presented is the presumption that the exempt employee has the ability to return to work and thus, we aren’t facing a question of offset PTO application in the event of a separation of employment and issuance of a final paycheck. Generally, a deduction from an exempt employee's final pay in these circumstances isn’t recommended. As a general rule, if an exempt employee performs any work during the workweek, she must be paid the full salary amount. You may not make deductions from an exempt employee's pay for absences caused by the employer or by the operating requirements of the business, and even then, may do so in full-day increments only.