[Excerpt] PFL has not been clearly defined and often includes maternity and paternity time off. While Paid Time Off allotments are generally utilized for less severe employee illness and vacation time, and Maternity Leave covers additional time off for women during the last term of pregnancy and early birth, we define PFL as full or partial paid time off covering post-birth bonding time for male and female employees, and time spent caring for severely ill family members. Listed as an upcoming employee benefit trend of 2022, and gradually becoming a part of mandatory state government disability insurance in the US, PFL is a growing business reality global companies need to consider.