Task and solution:
How to reach the ambitious title's task? Let us squeeze out what we do not need:
366 days - 52 * 2 for weekends - 7 days for holidays on working days and perhaps other individual company holidays. This results to 255 days in 256 columns so we keep A:A as title column. The file (in German) uses step 1.
This worst case will be reached in 2004, 2032, 2060, but US working day holidays count to 7 minimum. As far as other countries are affected: Northern Germany f.e. has only 5 of them, so for the use of the calendar they have to include 24th and 31st December which are off mostly, too.
The title column A:A should be switched by using an =INDEX() formula, accessing a second sheet with data of the resources the calendar works with. A group selection of both sheets allows consistent inserting and deleting.
Notes: Do not extract individual holidays of the employee. In case of a scheme with plants in different holidays regions, use the least holiday region.