Pay & Benefits
UK Holiday Pay Rules 2026
In force
April 2024 (irregular hours/part year), ongoing
Applies to
All UK employers
Reformed framework for calculating holiday pay including the 12.07 percent rolled-up holiday pay option for irregular-hours and part-year workers.
Key Points
- 5.6 weeks minimum statutory annual leave (28 days for 5-day week)
- Holiday pay must include regular overtime, commission and allowances
- Rolled-up holiday pay (12.07 percent) permitted for irregular-hours workers from April 2024
- Carry-over rules for sickness and family leave
Practical Steps For Your SME
- Audit holiday pay calculation for any commission or overtime earners
- Document choice of leave-year start date
- Review zero-hours and casual worker holiday calculations
- Display rolled-up holiday pay separately on payslips
Penalties
Tribunal claims for unpaid holiday pay (up to 2 years backdated) plus interest.
Free Resource
Stay ahead of Holiday Pay changes
Get the 2026 UK SME Compliance Pack, every regulation summary, every template, every April 2026 rate. Free.
Other regulations to know
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