Legal Question in Employment Law in California

Not necessarily. The only rule on salaried exempt employees as far as days off, is that if you work any part of a day you have to be paid a full day. If you are furloughed for a whole day, you are not legally entitled to any pay for that day unless you choose to take it as a paid vacation day instead of an unpaid furlough day. Many employers treat those extra days off as paid holidays, but there is no legal obligation to do so.