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When is this holiday celebrated?
It is usually celebrated on December 26, the day after Christmas Day!

"In the countries that observe this holiday, 26 December is commonly referred to as Boxing Day no matter what day of the week it occurs." "However, in some countries, fixed-date holidays falling on Saturday or Sunday are often observed on the next weekday."

"If Boxing Day falls on a Saturday, then Monday 28 December is declared a public holiday." "In the United Kingdom and some other countries this is accomplished by Royal Proclamation."

"If Boxing Day falls on a Sunday, then in countries where it is a public holiday the Statutory Holiday is moved to Monday 27 December." "In that event, Christmas Day would be on a Saturday, so Tuesday 28 December would be declared a holiday in lieu, that being the next available working day - thus the Boxing Day holiday occurs before the substitute Christmas holiday."

"If Christmas Day falls on a Sunday, then Boxing Day is on Monday 26 December, and no Royal Proclamation is required." "In such a circumstance, a 'substitute bank holiday in lieu of Christmas Day' is declared for Tuesday 27 December; again with the Boxing Day holiday occurring before the substitute Christmas holiday."

"Although the same legislation—the Bank Holidays Act 1871—originally established the Bank Holidays throughout the United Kingdom, the holiday after Christmas was defined as Boxing Day in England and Wales, and the feast day of St. Stephen's Day which is celebrated by the western church is fixed as the 26 December in Northern Ireland, though the name "Boxing Day" is usually used there also."

"While Boxing Day is actually on 26 December, many retailers who hold Boxing Day Sales will run the sales for several days after 26 December - often up to New Year's Eve."
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Origin of this holiday
Boxing Day is a traditional celebration dating back to the Middle Ages, of which the primary practice is the giving of gifts to employees or to people in a lower social class. The name has numerous folk etymologies.
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Who celebrates this holiday?
Boxing Day is a public holiday in the United Kingdom, Canada, New Zealand and Australia, as well as many other members of the Commonwealth of Nations, and Greece.
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Christmas box
A Christmas box is, in English tradition, a clay box used in artisan shops. Apprentices, masters, visitors, customers, and others would put donations of money into the box, like a piggy bank, and then, after Christmas, the box would be shattered and all the contents shared among the workers of the shop. Thus, masters and customers could donate bonuses to the workers anonymously, and the employees could average their wages. The habit of breaking the Christmas box lent its name to Boxing Day. The term "Christmas box" now refers generally to a gift or pay bonus given to workers.
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Folk etymologies as wikipedia encyclopedia explains it
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What type of holiday is this?
  • Public Holiday for some countries
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Other December Holidays around the world
Christmas  / National Hand Washing Awareness Week  / Relaxation Day
National Cookie Day  / National Maple Syrup Day  / Pumpkin Pie Day
National Hamburger Day  / National Candy Cane Day  / Fritters Day
Santas List Day  /  Saint Nicholas Day  / Roof over your head day
Cotton candy day  /Poinsettia Day  /Egg Nog Month  / Gone-ta-pott Day
Put on your own shoes day  / Make up your mind day  / Fruit Cake Day
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How can I Celebrate this holiday?
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resource links:
wikipedia.org
Boxing Day!