"(a) Each full-time permanent employee in the state service shall be granted time off with pay for any legal holiday. If a legal holiday falls on a Saturday, employees shall be granted equivalent time off on the Friday immediately preceding such Saturday or given another day off in lieu thereof. The Commissioner of Administrative Services may issue regulations governing the granting of holiday time to other employees in the state service.

(b) Any employee in the state service compensated on an hourly or per diem basis shall be entitled to time off with pay commensurate with any time granted by order of the Governor to salaried employees with pay.

(c) No state employee shall be required to work any legal holiday solely by reason of the convening of the general assembly on such day."

Holidays are to be paid only when an employee is on the payroll at any time during the workday immediately preceding the holiday or during the workday immediately following the holiday. Exceptions include when the employee’s absence is due to approved unpaid leave (1.) taken under the Voluntary Schedule Reduction Program or (2.) due to a mandatory furlough day. In these cases, the holiday is to be paid in accordance with Personnel Regulations Section 5-248c-3(e).