The article states that the costs are for a California Employee. In California employers must supply 3 days of sick leave, so therefore its a mandated expense.

The article states that the costs are for a California Employee. In California employers must supply 3 days of sick leave, so therefore its a mandated expense. The number of vacation days isn't mandated California state by law (yet). Some jobs get no vacation allocation (e.g. fast food, retail) Another example where vacation is offered as a benefit is tech. Tech jobs only offer vacation as a benefit because it would be difficult to recruit any decent employee without it.