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The default 20 work days/month (160 hours/month) kind of accounts for the fact that there will be national holidays, vacation time, and other days lost.

261 work days/year - 10 vacation days - 8 national holidays* = 243 work days
Throw in 3 sick days, and you get 240 work days/year, or 20 work days/month.

*I counted 2 days each for Christmas and Thanksgiving, 1 each for New Year's, 4th of July, Labor Day and Memorial Day. Obviously, various countries and various businesses observe different holidays.