Originally Posted by RadioKid
"やすみです：YASUMI-DESU" indicates the status of the subject.
"会社はやすみです：KAISYA WA YASUMI-DESU"; The company is "OFF".
"やすみます：YASUMI-MASU" indicates the action of the subject.
"(私は)明日やすみます：(WATASHI WA)ASHITA YASUMI-MASU"; I will be absent from work tomorrow.
When you say "KAISYA WA YASUMI-MASU", it sounds strange like "the company will be absent from work".
>ちちは にちようび やすみます.
Good, meaning "My father takes off-day on Sunday".
>きょう だいがっくは やすみます.
きょう、だいがく は やすみます。
Strange. it should be "KYOU, DAIGAKU WA YASUMI-DESU.;The Univ. has no class today."
Do these help?
This really helped! Thank you so much RadioKid.
I think I understand it now. So, the two やすみ are different parts of speech right? One is a verb, and the other is an adjective, something like that.