Could you just convert it to additional hours of PTO?

I would expect the accrued vacation to be paid out at the end of the arrangement (in this case the relationship with your share partner), but I am also an anal accountant.

thanks just looking for feedback. I was trying to be as fair as possible to our nanny since their baby was pretty difficult (cried all the time, no schedule, etc).

Technically yes they should, but if she only accrued a few hours of leave, and your single child rate is a few dollars per hour less than the share rate, how much money could it be? Less than $20? I don't think it would be worth annoying your friends by asking for this. As a nanny, I wouldn't expect it.

We have a full time nanny. We entered into a part time share with friends but it is ending after a little over a month - the mom is quitting work. Should they payout the few hours of leave (vacation not sick) that has accrued or do we just absorb that and pay at the lower single child rate when she ends up taking leave? I think they should pay her for the vacation she accrued but I'm an anal accountant!