The Fair Labor Standards Act (FLSA) does not require payment for time not worked, such as personal leave, vacations, sick leave, or federal or other holidays. These benefits are generally a matter of agreement between an employer and an employee (or the employee's representative).
National Compensation Survey: Employee Benefits Survey home page
This Bureau of Labor Statistics web page includes the current Annual Bulletin on Benefit Coverage as well as a link to an archive of all National Compensation Survey publications.
Coverage Under the
Fair Labor Standards Act (FLSA)
Fact sheet on who is covered by the FLSA.