If paid vacations are a part of a person's compensation package, then, by law, they should be paid.

If someone contracts to be paid $50,000 a year and the employer pays only $40,000, you can take them to court: they stiffed you. So, if you are "owed" three weeks of vacation but work 51 weeks in the year, you are owed two weeks. I think the value of those vacation weeks should be paid in cash if someone does not take the time off.

You are paid a certain amount for every week you work, plus the promise of being paid that amount for 3 weeks in which you don't work. If you work in those three weeks, you should be paid that amount, in addition to your salary.

If this were the law, employers would be pushing people out the door to take their vacations, since it would cost them..