Employees at a recruitment agency are being rewarded with four extra days of holiday for not smoking at work.
KCJ Training and Employment Solutions in Swindon wants to compensate staff who do not smoke, rather than penalise those who do.
Managing director Don Bryden has introduced the measure despite being a smoker himself.
"It's been taken on and embraced within the company by both smokers and non-smokers," he said.
"I'm not discriminating against anyone," he added. "What I'm saying is if you take a smoke break, fine, take a smoke break. I'm not saying stop that.
"But if you say it's three 10-minute smoke breaks a day that equates to 16 and a quarter days a year based on an eight-hour working day.
"Let's cut it by a third and say you only take one 10-minute smoking break a day, that adds up to just over five days."
Mr Bryden says if the prospect of more leave motivated people to give up smoking, he would support them.
"I've been asked if someone doesn't smoke for three months, will I give them a day off, and I said of course," he said. "And if they can do it for six months I'll give them two days.
"Remember, a healthier workplace is a happier workplace.
"I'll work with the people who smoke but I do want to make sure that the ones who are sitting there working while the others take their ciggie break get some sort of compensation."