I also prefer this solution, although for me it's always looked like: - 25 + 5 (must use 25, can collect arbitrarily) + 11 official holidays. - The ones that

I also prefer this solution, although for me it's always looked like: - 25 + 5 (must use 25, can collect arbitrarily) + 11 official holidays. - The ones that can be collected can be paid out, the must-use ones cannot. - Paying out collected days off at your current salary means you get more if you wait for a raise. If I want more, I pay for it, and if I want less, I get paid more.