Do you ever get annoyed when a co-worker takes a ton of smoke breaks, while you sit there all day working with no break? 

We have all had a co-worker or two who seems to take a number of smoke breaks that equal about 8-10 minutes each. It can be frustrating, not because we don't like them but because we wish we could take those breaks. Yeah, there is always the option to pick the habit up but for me, it's not my thing. As much as I hate to admit it, I have kept track of a co-worker once and they used up an entire hour of smoke breaks in one day. For easy math, that is an extra 5 hours a week they are "taking" time off (while getting paid). Times that by a year, you end up with tons of days off (give or take a few).

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A marketing company, Piala, in Japan did the math. They decided it was time to implement an incentive for those who don't smoke. According to NBC, the non-smokers now receive 6 days off work in addition to their current PTO. The CEO of Piala, Takao Asuka told NBC, "I hope to encourage employees to quit smoking through incentives rather than penalties or coercion". This has in fact, turned out to be great for the company because 30 of the 120 smokers have now quit smoking, so they get that time off.

(SOURCE)