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UK Holiday Pay Calculator

Work out your statutory holiday entitlement and the cash value of a week's holiday pay. Covers regular employees, irregular and zero-hours workers, and part-year staff under the new April 2024 rules — including the 12.07% accrual method and rolled-up holiday pay.

Your Working Pattern

Different rules apply to irregular-hours, zero-hours and part-year workers since 1 April 2024.

Pay & Working Week

Statutory minimum is 5.6 weeks. Increase if your contract gives more.

Tick if your contract includes the 8 UK bank holidays inside your statutory leave (typical). Untick to add them on top — pro-rated for part-time.

Bear Scotland / Lock / Agnew: regular commission, contractual overtime and shift premia must be included in holiday pay. Leave at £0 if your pay never varies.

Holiday Entitlement

28 days

= 210 hours per year

A Week's Holiday Pay

£576.92

£115.38/day · £15.38/hour

Annual Holiday Value

£3,231

Total cash value of your statutory leave

Employer view

Annual holiday pay budget

£3,231

Per worker, before employer NI on the holiday portion (Class 1 NI applies just like normal wages).

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How UK Holiday Pay Works

Under the Working Time Regulations 1998, almost every worker in the UK is entitled to 5.6 weeks of paid holiday a year. For a typical full-time five-day worker that means 28 days — which is also the statutory cap. Part-time workers get a pro-rata share (days per week × 5.6).

  • 5.6 weeks — the statutory minimum, capped at 28 days
  • Bank holidays — may sit inside or on top of the 5.6 weeks depending on your contract
  • 52-week reference period — how a "week's pay" is averaged for variable earners
  • 12.07% accrual — how irregular and part-year workers earn leave from 1 April 2024
  • Rolled-up holiday pay — legal again for irregular workers, must be itemised on the payslip

Irregular & Zero-Hours Workers — the 12.07% Rule

Under the Employment Rights (Amendment) Regulations 2023, for leave years starting on or after 1 April 2024, irregular-hours and part-year workers accrue paid holiday at 12.07% of the hours they actually work in each pay period. The 12.07% figure comes from dividing the 5.6 weeks of statutory leave by the 46.4 weeks of the year actually worked.

Employers have two ways to pay this leave:

  1. Pay when leave is taken — calculated as the average of the previous 52 paid weeks of pay
  2. Rolled-up holiday pay — add 12.07% of the period's earnings as a clearly itemised separate line on every payslip, paid as you go

Rolled-up holiday pay was found unlawful in Robinson-Steele back in 2006 but is once again legal for irregular and part-year workers from April 2024. The uplift must be shown as a separate line on the payslip — it cannot be silently rolled into the hourly rate.

A Week's Pay — the 52-Week Reference Period

Since April 2020, a "week's pay" for holiday purposes is averaged over the previous 52 paid weeks. Weeks in which the worker received no pay are excluded, and the employer can look back up to 104 weeks to find 52 paid weeks. This was previously a 12-week reference period, which made it too easy to time leave around quiet weeks and reduce the holiday-pay value.

The average must include "normal remuneration": regular commission, contractual overtime, shift premia and performance bonuses. The leading cases — Bear Scotland v Fulton, Lock v British Gas, and the 2023 Agnew Supreme Court decision — confirm that holiday pay cannot be limited to basic pay where the worker normally earns more.

Strictly, the requirement applies to the first 4 weeks of EU-derived leave; the additional 1.6 weeks of UK-only leave may be paid at basic rate. Most reputable employers pay all 5.6 weeks at the enhanced rate to keep payroll simple and to stay clear of further tribunal claims. This calculator uses that safer "all 5.6 weeks" default with a toggle for the legal minimum.

Part-Year Workers (Term-Time, Seasonal)

In 2022, the Supreme Court decision in Harpur Trust v Brazel held that part-year workers like term-time school staff were entitled to the full 5.6 weeks of paid leave regardless of how few weeks they actually worked. From leave years starting on or after 1 April 2024, the rules changed: part-year workers now accrue holiday at 12.07% of actual hours worked — the same method as irregular-hours workers. The earlier Brazel approach still applies to leave years that began before 1 April 2024.

Bank Holidays

There is no automatic right to bank holidays in the UK. Your contract decides whether the eight statutory bank holidays count inside your 5.6 weeks or are granted on top of it.

  • Inside the 5.6 weeks: a 5-day full-time worker has 28 days total, including bank holidays
  • On top of the 5.6 weeks: that worker has 36 days total (28 + 8)
  • Part-time pro-rata: a 3-day worker should receive 4.8 bank-holiday days pro-rata, even if their working days do not normally fall on bank holidays

Carry-Over Rules

Workers can normally only carry over up to 8 days (the additional 1.6 weeks portion) of unused leave into the next holiday year, and only if their contract allows it. Special rules let workers carry over leave they could not take because of:

  • Sickness absence — up to 4 weeks of EU leave for up to 18 months
  • Family leave (maternity, paternity, adoption, shared parental, parental bereavement) — full 5.6 weeks
  • Employer refusal of a leave request — full statutory amount

Worked Examples

Example 1 — Full-time office worker

Lucy works 5 days a week, 37.5 hours, on a £30,000 salary. Her contract includes bank holidays inside the 5.6 weeks. Entitlement = 28 days; weekly holiday pay = £576.92; annual value = £3,230.77.

Example 2 — Part-time nurse

Priya works 3 days a week, 22.5 hours, at £18 an hour. Bank holidays granted on top. Entitlement = 16.8 + 4.8 BH = 21.6 days; weekly pay = £405; annual value = £2,916.

Example 3 — Zero-hours barista

Tom works varying weekly hours at £12 an hour. In one week he works 20 hours, earning £240. His rolled-up holiday pay for that week is £240 × 12.07% = £28.97, shown as a separate line on the payslip. He accrues 2.41 hours of paid leave that week.

Example 4 — Term-time teaching assistant

Aisha works 39 weeks a year, 25 hours a week (5 days × 5 hours), at £12 an hour. Annual hours = 975; accrued holiday = 117.68 hours = 23.5 working days; annual value = £1,412.10.

Frequently asked questions

Does my employer have to pay me for unused holiday when I leave a job?

Yes. Any unused statutory leave for the current holiday year must be paid out as part of your final wages. You cannot be paid in lieu of statutory leave while you are still employed — only when employment ends.

Is holiday pay taxed?

Yes — holiday pay is ordinary earnings. Income tax and Class 1 National Insurance are deducted through PAYE in the normal way. Use our Take-Home Pay Calculator to see your net figure.

Can my employer make me take holiday on certain dates?

Yes. Your employer can require you to take holiday on specified days (such as Christmas closure) provided they give notice equal to at least twice the length of the leave being imposed.

What about commission and overtime?

Following Bear Scotland, Lock v British Gas and Agnew, regular commission and contractual overtime must be included in the calculation of "a week's pay" — at least for the first 4 weeks of leave per year. Use the optional commission/overtime input in the calculator.

What if I do not qualify for the 12.07% rule?

The 12.07% accrual method only applies to "irregular-hours workers" and "part-year workers" as legally defined. If you have fixed contracted hours that vary only occasionally, you are still a regular worker and your holiday is calculated using the 52-week reference period method.

Do I still accrue holiday while on maternity, sick or parental leave?

Yes. Statutory holiday continues to accrue throughout maternity, paternity, adoption, shared parental and bereavement leave, and during periods of sickness. Special carry-over rules let you take any leave you were unable to use during these absences.

Sources

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Last updated 15 April 2026Tax year 2025-26

Data sources: HMRC (gov.uk/hmrc)

This tool is general information only, not financial advice.

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