Is it legal for a salaried employee to take unpaid time off?

Legal has nothing to do with it, you want time off, you take time off. If is a voluntary thing, then I wouldn't expect to get paid for it.

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Originally Posted by Tsaw

Is it legal for a salaried employee to take unpaid time off?

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Do you mean is it legal in the sense of, "Can I get fired for taking unpaid time off?" If that's the question and your employer doesn't agree to it, yes, you can be fired.

There's an old wives' tale that you cannot be fired if you take time off (call in sick, go on vacation) but don't get paid for the time and that is simply not true.

If your employer has no problem with it, then there's no problem.