most state laws, including those of Texas, do not require employers to observe any holidays or to pay employees if time off for holidays is granted
just as with paid leave, though, it is essential to set holiday pay policies down clearly in writing, since state payday laws will enforce whatever the written policy says
policy should cover what happens if an employee works during a paid holiday, i.e., does the employee simply get double pay for that day, or can the employee have some other day off to make up for the missed holiday?
do not count paid holiday hours toward "hours worked" for overtime or FMLA eligibility purposes
sample policy:
"The Company will generally observe the following days as paid holidays: