Guidance

Simplifying holiday entitlement and holiday pay calculations

How holiday pay and entitlement has changed from 1 January 2024.

Documents

Details

This guidance sets out forthcoming changes to the Working Time Regulations which will affect:

  • irregular hours workers and part-year workers
  • accrual of COVID-19 carryover of leave
  • rates of holiday pay and annual leave
  • rolled-up holiday pay
Published 1 January 2024
Last updated 1 April 2024 + show all updates
  1. Changes highlight reforms applying to leave years beginning on or after 1 April 2024. Removed sections on Covid-19 carryover of leave as these do not apply to leave years after 31 March 2024. Amended examples for clarity purposes.

  2. First published.