Holidays
You are not required to offer employees time off for holidays, nor are you required to pay for time for holidays granted. If you do offer paid holidays, you choose the holidays that you observe. You also determine eligibility requirements and any requirements for the payment. You can also require that a nonexempt employee be employed for some specified period of time before being eligible for holiday pay.
Exempt employees must be paid if they are ready, willing and able to work and no work is available, such as on a holiday when the company is shut down. Exempt employees who perform any work during the workweek in which a holiday occurs must be paid their full weekly
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