​Holiday Pay

References: Idaho Code 67-5302 (15) and DHR Rules 073.04 and 260.01

Holiday pay is a "day of exemption from work where the employee shall be compensated as if they had actually worked."

All employees deemed eligible for benefits (contributing to PERSI) are entitled to 11 paid holidays:

  • January 1 (New Year's Day)
  • Third Monday in January (Martin Luther King, Jr.-Idaho Human Rights Day)
  • Third Monday in February (Washington's Birthday)
  • Last Monday in May (Memorial Day)
  • June 19th (Juneteenth)
  • July 4 (Independence Day)
  • First Monday in September (Labor Day)
  • Second Monday in October (Columbus Day)
  • November 11 (Veterans Day)
  • Fourth Thursday in November (Thanksgiving)
  • December 25 (Christmas)

Note:  Holidays that fall on a Saturday are to be taken on Friday and holidays falling on Sunday are to be taken Monday. 


  • An eligible employee must receive some paid leave, wages or salary for the pay period in which the holiday occurs to receive the holiday benefit.
  • Non-executive employees are granted holiday compensation as if they had worked.
  • Executive exempt employee are entitled to 10 holidays per year; if they work on the holiday, they can take an alternative day off.
  • Benefitted employees should receive holiday pay for the number of hours they normally work.
  • Agencies should provide holiday overtime pay to all employees (benefitted or not) who work on the actual holiday, as well as on the designated holiday.  An employee required to work both days may only receive holiday overtime pay for one of those days. 

Educational Agencies:

Educational agencies that work on Columbus Day and/or Veterans Day, should code time based on their FLSA code: (This is only valid for Columbus Day and Veterans Day. NO other Holidays are included in this policy, per Board of Education.) 

  • FLSA B, D, Q, J, should code ACT for time worked on the holiday and ADT for the day they take off later in the year.
  • FLSA A, I, P should code HOS on the holiday and use CPT when they take another day off.
  • FLSA C should code HOA on the holiday worked and use CPT when they take another day off. 
  • FLSA E should code ACT if they work more than 1/2 day on the Holiday and code HOE when they take their alternative holiday.