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CORPORATE AMERICA is inclined to play Santa Claus for Christmas, but Scrooge for New Year's Eve.

A survey of major employers found that many more plan to give employees a day off on Christmas Eve than New Year's Eve, says Adia, an employment agency based in Menlo Park, Calif.

Fifty-one percent of the companies will give employees a day off on Christmas Eve, compared with 29 percent who have declared Dec. 31 a holiday.

Manufacturing companies are the best employers for those who want time off around Christmas, while transportation companies are the most likely to give employees a break on New Year's Eve, Adia found.

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