diff --git a/docs/reference/endpoint-inventory.json b/docs/reference/endpoint-inventory.json
index 526b5c137..136101112 100644
--- a/docs/reference/endpoint-inventory.json
+++ b/docs/reference/endpoint-inventory.json
@@ -1308,6 +1308,27 @@
       "variables": [
         "companyId"
       ]
+    },
+    "UNSTABLE_TimeOff.PolicyList": {
+      "endpoints": [
+        {
+          "method": "GET",
+          "path": "/v1/companies/:companyUuid/time_off_policies"
+        },
+        {
+          "method": "PUT",
+          "path": "/v1/time_off_policies/:timeOffPolicyUuid/deactivate"
+        },
+        {
+          "method": "GET",
+          "path": "/v1/companies/:companyId/employees"
+        }
+      ],
+      "variables": [
+        "companyId",
+        "companyUuid",
+        "timeOffPolicyUuid"
+      ]
     }
   },
   "flows": {
@@ -2088,8 +2109,25 @@
         "UNSTABLE_TimeOff.ViewPolicyDetails",
         "UNSTABLE_TimeOff.ViewPolicyEmployees"
       ],
-      "endpoints": [],
-      "variables": []
+      "endpoints": [
+        {
+          "method": "GET",
+          "path": "/v1/companies/:companyUuid/time_off_policies"
+        },
+        {
+          "method": "PUT",
+          "path": "/v1/time_off_policies/:timeOffPolicyUuid/deactivate"
+        },
+        {
+          "method": "GET",
+          "path": "/v1/companies/:companyId/employees"
+        }
+      ],
+      "variables": [
+        "companyId",
+        "companyUuid",
+        "timeOffPolicyUuid"
+      ]
     }
   }
 }
diff --git a/docs/reference/endpoint-reference.md b/docs/reference/endpoint-reference.md
index d6ac3a31a..26fed3b16 100644
--- a/docs/reference/endpoint-reference.md
+++ b/docs/reference/endpoint-reference.md
@@ -244,6 +244,14 @@ import inventory from '@gusto/embedded-react-sdk/endpoint-inventory.json'
 | **Payroll.TransitionCreation** | POST | `/v1/companies/:companyId/payrolls` |
 |  | GET | `/v1/companies/:companyId/pay_schedules` |
 
+## UNSTABLE_TimeOff components
+
+| Component | Method | Path |
+| --- | --- | --- |
+| **UNSTABLE_TimeOff.PolicyList** | GET | `/v1/companies/:companyUuid/time_off_policies` |
+|  | PUT | `/v1/time_off_policies/:timeOffPolicyUuid/deactivate` |
+|  | GET | `/v1/companies/:companyId/employees` |
+
 ## Flows
 
 Flows compose multiple blocks into a single workflow. The endpoint list for a flow is the union of all its block endpoints.
diff --git a/src/components/UNSTABLE_TimeOff/PolicyList/PolicyList.tsx b/src/components/UNSTABLE_TimeOff/PolicyList/PolicyList.tsx
index ce468323e..88883f394 100644
--- a/src/components/UNSTABLE_TimeOff/PolicyList/PolicyList.tsx
+++ b/src/components/UNSTABLE_TimeOff/PolicyList/PolicyList.tsx
@@ -1,43 +1,120 @@
+import { useState } from 'react'
+import { useTranslation } from 'react-i18next'
+import { useQueryClient } from '@tanstack/react-query'
+import {
+  useTimeOffPoliciesGetAllSuspense,
+  invalidateAllTimeOffPoliciesGetAll,
+} from '@gusto/embedded-api/react-query/timeOffPoliciesGetAll'
+import { useTimeOffPoliciesDeactivateMutation } from '@gusto/embedded-api/react-query/timeOffPoliciesDeactivate'
+import { useEmployeesListSuspense } from '@gusto/embedded-api/react-query/employeesList'
+import type { TimeOffPolicy } from '@gusto/embedded-api/models/components/timeoffpolicy'
+import { PolicyListPresentation } from './PolicyListPresentation'
+import type { PolicyListItem } from './PolicyListTypes'
 import { BaseComponent, type BaseComponentInterface } from '@/components/Base'
+import { useBase } from '@/components/Base/useBase'
 import { componentEvents } from '@/shared/constants'
+import { useI18n } from '@/i18n'
 
-export interface PolicyListProps extends BaseComponentInterface {
+export interface PolicyListProps extends BaseComponentInterface<'Company.TimeOff.TimeOffPolicies'> {
   companyId: string
 }
 
 export function PolicyList(props: PolicyListProps) {
   return (
     <BaseComponent {...props}>
-      <div>
-        <p>Policy List (companyId: {props.companyId})</p>
-        <button
-          onClick={() => {
-            props.onEvent(componentEvents.TIME_OFF_CREATE_POLICY)
-          }}
-        >
-          Create Policy
-        </button>
-        <button
-          onClick={() => {
-            props.onEvent(componentEvents.TIME_OFF_VIEW_POLICY, {
-              policyId: 'mock-policy-id',
-              policyType: 'vacation',
-            })
-          }}
-        >
-          View Vacation Policy
-        </button>
-        <button
-          onClick={() => {
-            props.onEvent(componentEvents.TIME_OFF_VIEW_POLICY, {
-              policyId: 'mock-policy-id',
-              policyType: 'holiday',
-            })
-          }}
-        >
-          View Holiday Policy
-        </button>
-      </div>
+      <Root {...props} />
     </BaseComponent>
   )
 }
+
+function Root({ companyId }: PolicyListProps) {
+  useI18n('Company.TimeOff.TimeOffPolicies')
+  const { t } = useTranslation('Company.TimeOff.TimeOffPolicies')
+  const { onEvent, baseSubmitHandler } = useBase()
+  const queryClient = useQueryClient()
+
+  const [deleteSuccessAlert, setDeleteSuccessAlert] = useState<string | null>(null)
+  const [isDeletingPolicyId, setIsDeletingPolicyId] = useState<string | null>(null)
+
+  const { data: policiesData } = useTimeOffPoliciesGetAllSuspense({
+    companyUuid: companyId,
+  })
+  const timeOffPolicies = policiesData.timeOffPolicies ?? []
+
+  const { data: employeesData } = useEmployeesListSuspense({
+    companyId,
+    terminated: false,
+  })
+  const totalActiveEmployees = employeesData.showEmployees?.length ?? 0
+
+  const { mutateAsync: deactivatePolicy } = useTimeOffPoliciesDeactivateMutation()
+
+  const policies: PolicyListItem[] = timeOffPolicies.map((policy: TimeOffPolicy) => {
+    const enrolledCount = policy.employees.length
+    let enrolledDisplay: string
+
+    if (enrolledCount > 0 && enrolledCount === totalActiveEmployees) {
+      enrolledDisplay = t('allEmployeesLabel')
+    } else if (enrolledCount > 0) {
+      enrolledDisplay = t('employeeCount', { count: enrolledCount })
+    } else {
+      enrolledDisplay = t('enrolledDash')
+    }
+
+    return {
+      uuid: policy.uuid,
+      name: policy.name,
+      policyType: policy.policyType,
+      isComplete: policy.complete ?? false,
+      enrolledDisplay,
+    }
+  })
+
+  const handleCreatePolicy = () => {
+    onEvent(componentEvents.TIME_OFF_CREATE_POLICY)
+  }
+
+  const handleEditPolicy = (policy: PolicyListItem) => {
+    onEvent(componentEvents.TIME_OFF_VIEW_POLICY, {
+      policyId: policy.uuid,
+      policyType: policy.policyType,
+    })
+  }
+
+  const handleFinishSetup = (policy: PolicyListItem) => {
+    onEvent(componentEvents.TIME_OFF_VIEW_POLICY, {
+      policyId: policy.uuid,
+      policyType: policy.policyType,
+    })
+  }
+
+  const handleDeletePolicy = async (policy: PolicyListItem) => {
+    setIsDeletingPolicyId(policy.uuid)
+    await baseSubmitHandler({}, async () => {
+      await deactivatePolicy({
+        request: {
+          timeOffPolicyUuid: policy.uuid,
+        },
+      })
+
+      await invalidateAllTimeOffPoliciesGetAll(queryClient)
+      setDeleteSuccessAlert(t('flash.policyDeleted', { name: policy.name }))
+    })
+    setIsDeletingPolicyId(null)
+  }
+
+  return (
+    <PolicyListPresentation
+      policies={policies}
+      onCreatePolicy={handleCreatePolicy}
+      onEditPolicy={handleEditPolicy}
+      onFinishSetup={handleFinishSetup}
+      onDeletePolicy={handleDeletePolicy}
+      deleteSuccessAlert={deleteSuccessAlert}
+      onDismissDeleteAlert={() => {
+        setDeleteSuccessAlert(null)
+      }}
+      isDeletingPolicyId={isDeletingPolicyId}
+    />
+  )
+}