Vacation Accrual Policy with seasonal fluctuations

I'm hoping to find a couple of forumites out there with fairly drastic seasonal fluctuations. Our company will go into a significant layoff (temporary) the first of the year until March or April and then again for September and October, something we just started experiencing this past year. Couple of questions. First, how do you handle benefits for those on layoff and, second, how does your vacation policy work? Do you base your vacation accrual on hours worked or days worked? Thanks for your anticipated input!

At risk of not being pc, I'm going to wish you all a very Merry and Blessed Christmas and a Happy and Safe New Year!

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