Guidance

Simplifying holiday entitlement and holiday pay calculations

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

• From: Department for Business, Innovation, Science and Trade and Department for Business and Trade
• Published: 1 January 2024
• Last updated: 1 April 2024
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  1. 1 April 2024

     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. 1 January 2024

     First published.

Documents

Holiday pay and entitlement reforms from 1 January 2024

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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