I think unlimited PTO is a bit of a scam. It puts all of the pressure on the employee to figure out what an acceptable amount of time off is. For instance, what if employees have different mangers who have conflicting views on acceptable levels of PTO? Why should a member of one team be encouraged to take more PTO while another is made to feel like they are burdening everyone else? I also see unlimited PTO as kind of a scheme to not pay employees vacation time as they exit the company. Companies should agree to a healthy amount of time off and encourage their employees to take it.