[MatthiasPortzel]

> We can therefore assume the annual salary is paid in compensation for the amount of work produced during the year. It is only divided in monthly installments for convenience.

This isn’t quite how I think about it. You’re provided an annual salary in order to be an employee of the company for the year. And since you’re not on the clock, the company is trusting you to perform some expected amount of work over the course of the year. They’re not paying you for your time so much as your loyalty.

To counter your 250 days of vacation example, some companies offer unlimited vacation to salaried employees. This isn’t a hypothetical: some companies advertise unlimited PTO because they trust that their employees will work in the company’s interest over the course of the time that they’re receiving a salary.