There are, at most, 366 possible work days in a year.

We only work 8 hours out of every 24,
so that gives 366 * 8/24 = 122 actual work days.

Most people do not work on week ends; subtract 52*2 days
to give 122 - 104 = 18 work days left.

Deduct 2 weeks (14 days) vacation and see that we are down to 4 work days.

Take off 3 days for New Years, Thanksgiving, and Christmas: 1 day left.

And nobody works on Labor Day!

Where's the error?