Extra vacation time is not free to the company. When an accountant pays an employee for time not worked an account is charged in the general ledger called vacation expense. Expense accounts are used, in most cases, to record costs. In addition to paying an employee for time not worked, the company may actually incur additional costs due to an employee’s extra vacation. The employee’s work still needs to be completed. He/she may need to work extra hours resulting in overtime pay to get his job done. Also, co-workers may work additional hours to cover for him in his absence. If his work is not completed there is always the potential for lost sales and lower productivity.

I understand the point of your post is to get people thinking about benefits other than salary when negotiating your compensation package, but you are wrong about vacation time being free to the company and it isn't always that simple.

I am not saying don't ask for additional vacation, I have received additional vacation in lieu of a raise higher raise in past employment. After the 2001 downturn and as more companies switch to PTO plans, I believe extra vacation is not a benefit handed over easily. Other benefits that are more readily given to employees are payment for additional training if job related, especially if asked for during a profitable period. This shows initiative plus the company benefits from your increased knowledge. My company has given laptops, but only to employees that are not in the office on a daily basis or travel a lot. Another benefit I've seen given is to for the company to pay an employee’s high speed internet connection if they do a lot of work from home.

Employees shouldn’t be afraid to negotiate non-financial benefits, but they should know their facts up front.