i am junior leadership but our senior folks encourage us to use what we earned. i encourage my junior admin to use his for sure!
to be honest i would take the payout over using the time. job is not stressful and alot of my role now can be done away from the office. i dont mind coming to the office 5 days a week but my manager would like me to wfh atleast 1 day a week. sometimes i do.