For most there were 249 working days in 2023. Since 2023 was not a leap year start with 365 days, subtract 52 Saturdays and 53 Sundays leaving 260, and then subtract 11 federal holidays. This does not take into account sick days, vacation days, or paid/unpaid leave days which also subtract from total working days according the MA Department of Revenue.
Here is an MA reference.
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