Technically it’s not fabricated, @TLK … because either way, you’re losing out on that pay.
Also, not everyone is salaried. A lot of people are paid hourly, meaning they’re only paid for the hours worked… and they earn their time off by working… And the only way they get paid during their time off is if they utilize their paid leave time. This doesn’t increase their yearly salary, because as you said, it’s included in their expected salary.
For example, $15/hr * 40 hrs/ week * 52 weeks = $31,200 for the year.. So if this person works all 40 hrs every week, they will take home 31,200 (pre-tax). But if this person doesn’t work the full 40 hrs, and doesn’t have paid leave, that salary will drop. However, if they do have paid time off available, they can take time off from work and not have their pay take a hit.
And if they have paid time available… and they don’t use it, technically, they are working for free… because the allotted paid time available is calculated in their benefit package when salaries/ pay are decided
I just confused myself. Never mind 
Lots of mumbo jumbo.