This Law Firm Publication by Jackson Lewis LLP discusses Davis v. St. Francisville Country Manor, L.L.C., in which the Louisiana First Circuit Court of Appeals held that accrued and unused paid time off constituted earned wages under the Louisiana Wage Payment Act. The court held that unless a company policy expressly states that paid time off is a mere gratuity and is not to be considered an amount due or earned wages, an employee must be compensated for all accrued and unused paid time off on discharge or resignation. Louisiana employers should review and revise their paid time off policies in light of this case.