can a company make policies contrary to state labor laws

Although different states' laws vary in the treatment of earned vacation time as wages earned, if Maine's state law provides (as some states' laws do) that earned vacation is a form of wages or compensation for time worked, then the employer's policy providing that it won't pay employees a sum equal to the value of their earned and unused vacation time, that policy would be considered illegal.  Usually you can contact the state Department of Labor for assistance in getting such unpaid wages remitted to you. Sometimes you have to file a lawsuit to get them.    Michael Caldwell 404-979-3150