As you are aware, elves by nature love to work. In fact, it has been found that elves would even work for free if you let them. They will also work non-stop if they did not take their mandatory breaks from work.
The Department of Elfland Security has established both Union Representatives and the Office of Elf Affairs to assist with keeping the working conditions of elves one that will not only promote the health, but happiness of all of the elves within Santa’s Village.
One of the things that Santa had to establish some time ago, was a way to punish elves who did not follow the rules after several attempts to get them to get them to understand that it is not healthy for them to work non-stop.
This is called the Time-Off Tax. If an elf receives a Time-Off Tax, this is similar to paid leave, and one thing that really irritates an elf to no end is telling them that they are not allowed to work.
There are different time frames for different punishments, and we do not publish this in the handbook since it is up to the discretion of your supervisors, but there is one rule that remains constant:
If you receive a time-off tax more than three (3) times within a given working year; or, You receive more than 30 days of time-off tax time within a given working year, YOU WILL AUTOMATICALLY BE PLACED ON THE NAUGHTY LIST FOR THAT YEAR and receive only coal like the rest of the naughty children in the world.
All elves must take a mandatory 15 minute break after working 2 consecutive hours.
All elves must take a mandatory 1 hour lunch break when working an twelve hour shift.
All elves cannot work more than 5 consecutive days without having 2 days off.
As per a negotiated agreement between Santa, the Union Representatives, and the Department of Elfland Security; if there a mandatory closure in effect for any workshop, factory, or warehouse within Santa's Village the calculation of Time-Off Tax rules will not be in effect for the duration of the closure. Selected elves will be permitted to work within these areas through the approval of their supervisors and they will not be charged for the extra work time during this period.