Not everyone's jobs work like that though. The job I had previously and the one I'm currently at both let you carry over a max of 40 hours from one year to the next and then you accrue 7-8 hours every pay check. If you get covid in January and have to be out 2 weeks your stuck with no PTO for that second week even if "did everything right" and planned ahead and were fortunate enough to carry over time from the previous year.