cautiousjon

Indeed. It is dependent on the employer, and to a lesser (but still significant) extent, the industry. I work a large global firm that is in the Fortune 150, and it, like many of it's peers, has what could be considered a fairly generous vacation policy for its employees based in the USA. There are 10 paid company designated holidays that cover most of the national holidays (Labor Day, Memorial Day, Thanksgiving, etc), and everyone gets 1 floating day that can be taken anytime during the given year. In addition to this, those with 0 - 5 years service get 15 vacation days, those with 5 - 10 years get 20 days, and those with 15+ years service get 25 days. Everyone in the US can accrue up to two times his/her annual vacation balance before it stops accruing, and can participate in a vacation match program where vacation can be cashed out on a 1:1 basis (you can cash out one day of vacation for every vacation day you take off work). The sick leave policy is a bit different. Whilst it's technically "unlimited", there is a fair use policy and rules about needing to get a doctor's note after X days, needing to go on short-term (or long-term) disability insurance (on <100% pay) if the sick leave is prolonged, etc.

When I was working for the same employer in the UK, there was an unlimited sick leave policy, and I got 8 public holidays, and 25 days vacation that vested on January 1. The vacation carry-over rules were less generous (up to a maximum of five days to be taken between January 1 and March 31 of the next year), and no vacation could be cashed out unless upon termination of employment.