I've tossed the idea around to many people and get some interesting/mixed opinions but my theory is as follows: mandate 2-weeks paid vacation and 2-weeks unpaid to all businesses regardless of size. By doing so you will reap the benefits of happier/healthier employees and likely that your business will actually generate more revenue considering 123.76 million full time U.S. employees will have additional time off to do what most people do when they aren't working... consuming. FACT: The U.S. is the only country that doesn't mandate paid paternity leave, sick leave and is the only developed nation / advanced economy that doesn't guarantee paid time off.