What are the five essential items to document in an employee policy and procedure manual if you're a small business owner and employer? O At-will employment, rate of pay, paid time off, work standards, and EEO/harassment. O Paid time off, EEO/harassment, at-will employment, salary expectations, and code of conduct O EEO/harassment, paid time off, payroll, code of conduct, and consistency in task O Payroll, at-will employment, paid time off, code of conduct, and EEO/harassment