Can employees donate PTO ( paid time off ) to co-workers?

Yes. But, there are specific guidelines to follow. Here are some helpful links:

https://www.thetaxadviser.com/issues/2013/feb/clinic-story-06.html

https://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/voluntary-leave-transfer-program/

https://www.littler.com/publication-press/publication/employers-guide-employee-leave-sharing-programs

November 2018

PTO donations

donate Paid time off

leave bank donations