We get 5 a year, with unused continuing to accrue into a sick bank. You can roll them for 420 hours, after which you will be paid out excess in an annual check. Upon retirement you will be cashed out. If you have ample paid sick days available, but take more than 5 occurrences in a 9 month rolling window, it's a warning letter. An occurrence can be one day or any consecutive set of days, like Monday Tuesday Wednesday for instance is one occurrence. Monday Tuesday Thursday is two.