A number of states, including California, require accrued vacation to be paid out in the final paycheck: <a href="http:&#x2F;&#x2F;www.nolo.com&#x2F;legal-encyclopedia&#x2F;layoffs-plant-closings-know-rights-33596.html" rel="nofollow">http:&#x2F;&#x2F;www.nolo.com&#x2F;legal-encyclopedia&#x2F;layoffs-plant-closing...</a><p>Unemployment is covered by taxes paid by the employer. You should absolutely collect it if legally allowed: <a href="https:&#x2F;&#x2F;www.irs.gov&#x2F;Individuals&#x2F;International-Taxpayers&#x2F;Federal-Unemployment-Tax" rel="nofollow">https:&#x2F;&#x2F;www.irs.gov&#x2F;Individuals&#x2F;International-Taxpayers&#x2F;Fede...</a><p>Additionally, California has additional protections for workers, such as requiring immediate payment for all wages, including accrued vacation, upon termination: <a href="http:&#x2F;&#x2F;www.dir.ca.gov&#x2F;dlse&#x2F;faq_paydays.htm" rel="nofollow">http:&#x2F;&#x2F;www.dir.ca.gov&#x2F;dlse&#x2F;faq_paydays.htm</a>