If you are planning to shutdown your business or operation for the 2024 Christmas/Holiday period, and if you are going to require exempt employees to use vacation or PTO time during the shutdown, you must give exempt employees at least 90 days notice.
For Example, if you plan to shut down between 12/25 through 01/01. You can require that exempt employees use their PTO notice for this time period, provided you have given them notice by 09/25/24. As a reminder, if an exempt employee works any part of a workweek, you must pay them for the whole week.