In other words, it would be totally stupid of me not to use my sick days, every year! Although the benefit is wonderful, I can't see it as anything but an incentive for calling in sick.
I work in a hospital/ambulatory care clinic. When I started there back in 1989, we got x amount of vacation, and 12 sick days a year; people abused it all of the time. Now, we have Primary Time Off and Extended Time Off. The took 4 of what used to be sick days, and put them into PTO. Thus, if you didn't call in sick, you had 4 extra days of vacation. The remaining 8 sick days were banked as ETO. You could only use these for hospitalizations, surgery, or for more than 3 days off with a doctor's excuse. Also, we are able to carry over our ETO to 1000 hours, at which point our long term disability insurance kicks in. The ETO has been a godsend for me; I have at least 3 months off coming up for when I get my kidney transplant; I should have enough ETO to cover it.