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People who are higher up in the organization usually take time off. First of all, they can afford to go on fun trips at the most expensive travel times of the year. Second, they are not hourly, so they won't miss the paycheck. Lower-level workers, however, are less likely to have paid vacation days and, therefore, less likely to take time off, since they need to earn the money. This means some offices are full of low-level workers acutely aware of the fact that higher-level workers are kicking back.

Seniority plays a part, but honestly, some of it is simply who is needed for customer contact. I work in a bank, and a branch employee has to be conscious of who in the branch is already out to take a vacation, because there simply won't be enough employees to handle branch traffic. A back office person, however, might have work pile up, but its not as urgent of a problem if something sits on their desk for a few extra days.