Choose carefully between contributory or non contributory pension plans. There are two sides of a coin for this decision. Workers usually think more of a plan they contribute to. And they can at least collect the money they put in, plus interest, when they leave the company. A non contributory plan usually wonn't pay off for the worker until he retires. Thus, there is an added incentive to stay on the job.

Make sure you don't pay for holidays that occur when an employee would not otherwise be working. These include: leaves of absences, illnesses, and layoffs.

Consider adopting a system of holidays in which time off is granted with an eye to minimum inconvenience to the operation of the plant. It's usually not too hard to sell workers on this as it gives them longer holiday periods. For example, the Friday after Thanksgiving can be substituted for Washington's birthday. This reduces the number of expensive plant shutdowns and startups.

Require each employee to work his last shift both before and after the holiday to be eligible for pay. This cuts the absentee rate.

Consider using vending machines rather than subsidized cafeterias. Latest models serve hot meals at reasonable prices, and at a profit to you. If a concessionaire runs the cafeteria, keep an eye out for quality and price. If the soup tastes like dishwater, your employees wonn't blame the concessionaire. You'll take the rap.