Benefits packages, including paid time off, are often a big point of negotiation when hiring a new employee. You may think that you need to offer your employees paid time off under employment law, but this is not true.
Pennsylvania law does not require you to offer your employees any time off with pay. You may have to offer time off for medical issues or other situations covered under the law, but you do not have to pay them for this time.
Holiday pay
While most employers will pay employees for holidays when the business closes, this is not mandatory. There is no law saying you must pay them when you close for a holiday. You only have to pay when you include this in your policies.
Sick leave
Federal and state laws require you to give time off for medical issues in some situations, but these laws do not mandate you pay the employee. Whether you pay sick time is up to you and is dependent on your policies.
Vacation pay
You do not have to offer vacation time to employees. If you do, you do not have to pay them for it. However, the general standard is to provide paid vacation time, so employees will probably expect it. Still, you cannot get into legal trouble for not offering it.
The main issue with paid time off is that most employers do provide it. It is a negotiation point, and you may have a hard time finding new hires if you do not offer any paid time off. But not offering it will not get you into any type of legal trouble.