Leaves and Holidays
Outside of obligations imposed by the FMLA and the USERRA, there is no general federal requirement that employers provide leave to their employees. That said, most employers provide a host of leave rights to their employees, including, for example, leave for personal reasons, illness or injury, disability, bereavement and education.
This is changing at the state level, however: as of 2026, roughly 21 states plus Washington, D.C. have enacted their own paid sick leave mandates, and a number of states and localities separately require paid family or medical leave. Employers should confirm the specific paid-leave requirements in every state (and, in some cases, city) where they have employees, in addition to any federal obligations.
Likewise, in most instances, the decision to allow employees to take off for holidays is at an employer’s discretion. To the extent that an employer provides holidays to its employees, there is no universal rule regarding which holidays the employer should observe. Rather, the decision to provide leave entitlement and holidays should be made on a case-by-case basis.
General information, not legal advice. Treat this as a drafting starting point, not a finished policy — employment law varies by jurisdiction and changes often, so have a licensed attorney tailor it to your situation before you rely on it.