The figures show 75 per cent of regional and rural small to medium business will work through the period or only take public holidays, compared with 59 per cent in Melbourne. 

The research said 23 per cent of small business operators who took breaks were nervous to do so, fearing lost opportunities. 

And according to the research, productivity will also drop during the period. 

Telstra area general manager Steve Tinker said while people wanted to achieve a work/life balance, they also wanted to take advantage of Christmas opportunities. 

Jodie Lewis, owner of clothing store Miss Jays, said she hadn’t had a holiday in two years. 

“Christmas is normally a good trading time,” she said. 

“You have to do Boxing Day sales because that’s what people want. 

“We’re having Christmas Day off and that’s it.”

Ms Lewis said being unable to take breaks was frustrating but said “it comes with the job”. 

“That’s retail,” she said. 

Telstra executive director small business sales and service John Boniciolli said it could be hard to juggle family commitments, work, and capitalising on sales opportunities. 

He said more businesses were using technology to remotely stay in touch with their businesses. 

“Flexible working hours are great for those who have kids at home during the break or are travelling,” he said. 

“Reduced office hours and time off in lieu are good incentives for attracting volunteers to work through the break. 

“Christmas or end-of-year bonuses can also be used to show employees the value and appreciation for their work during this time.”

The research showed more than $16 billion was expected to be spent in Australia during the festive season.