I'm sure there's labour laws that mandate the split. I just can't help but feel that nearly everyone would rather take a guaranteed month of time for "whatever comes up" than "two weeks vacation" and "better make sure you (and your family) aren't sick for more than two weeks annually." Just as I can't help but feel that employers actually prefer the split because dealing with the "'work the system'" ones is cheaper than just treating every employee like an adult by giving them more than a pittance of time away from the office.