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Paid and unpaid time off is crucial for employees to rest, recharge, and attend to personal matters. However, not all time-off requests can be approved, as managers must balance employee needs with business demands. This tutorial discusses how managers can gracefully handle situations when they need to deny vacation or personal time off requests. While most managers aim to accommodate employee needs, certain periods, like holidays and fiscal year-end, often require full staffing. Clear communication of coverage expectations and outlined attendance policies, including sick, personal, and vacation time, is essential for effective management of time-off requests.