Where I am, they pay out vacation time, but not sick time (unless it's a combined pool, in which case vacation takes precedence.) I don't know how common that situation is, but it certainly incentivizes getting "sick" right before you leave a job.
As a result, there are many companies (at least in the US) which will refuse to honor sick time taken through your final day without legal pressure - they'll take it out of your vacation time, and if not there your salary.
Heh, many are moving to a “it’s all one bucket” policy. Oh and it’s all one “unlimited” bucket which means they don’t have to pay out anything at all for vacation or sick time.
Being required to do a thing and actually doing a thing are two completely different things. Having the money to turn around and sue somebody for not disbursing your accrued vacation time is a third thing altogether.