In the United States there are a number of observed holidays where employees receive paid time off. The labor force in the United States comprises about 62% of the general population. In the United States, 97% of the private sector businesses determine what days this sector of the population gets paid time off, according to a study by the Society for Human Resource Management. The following holidays are observed by the majority of US businesses with paid time off: New Year's Day, New Year's Eve, Memorial Day, Independence Day, Labor Day, Thanksgiving, the day after known as Black Friday, Christmas Eve and Christmas. There are also numerous holidays on the state and local level that are observed to varying degrees.

In the United States, public holidays are set by federal, state, and local governments and are often observed by closing government offices or giving government employees paid time off. The federal government does not require any private business to close or offer paid time off, as is the case for most state local governments, so employers determine which holidays to observe.