We have had some weather delays and instead of working 8 hours our exempt employees have only been working 6 hours. My question is we have one exempt employee that did not work at all one of the 6 hour days, and human resource says they have to take 8 vacation hours for that day would this be correct? My thought is they should only have to take in vacation time what the other Exempt employees worked (6)?

There should be something in your companies employee handbook.

Thats the problem it isn't addressed anywhere in the employee handbook.

I know that we generally close at noon on Christmas Eve; however if you want to take vacation you must take a full day.

Same here

If an exempt employees works 5 minutes you have to pay them for the entire day. If they don't work, then how you allocate sick or holiday pay is up to the employer's policies.