Holiday entitlement for irregular hours workers and part-year workers calculated at 12.07% of hours worked

Implementation date: For holiday years beginning on or after 1 April 2024

The Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023 (SI 2023/1426) came into force on 1 January 2024.

The regulations amend the Working Time Regulations 1998 so that an accrual method is used to calculate holiday entitlement for irregular hours workers and part-year workers. Entitlement will be calculated at 12.07% of hours worked in a pay period. This method will apply during the first year of employment and beyond.

The change will apply to holiday years beginning on or after 1 April 2024.