I have a trusted, long term employee who has almost burned through his paid time off available balance due to illness from the flu, and is planning on taking a few vacation days in a couple of weeks.  I don't have any issue with him taking addition paid time off, as I know he will accrue enough hours over the next few months to more than offset and paid time off I would grant beyond what is available in his account.

So my question is how a balance shows up on a payroll stub for paid time off beyond any available balance.  Does it show up as zero hours, or does it show up as negative hours available for PTO?  If I have a choice, a negative balance would be preferred for this employee.