Holiday leave and pay records

Implementation date: To be confirmed

The Employment Rights Act 2025 introduces an obligation on employers to make and retain records that are "adequate to show" that the employer has complied with its statutory annual leave obligations. Employers can choose the manner and format in which they create, maintain and keep records of statutory annual leave and pay, provided that their choice is reasonable. Records will need to be kept for at least six years.

A failure to comply with the duty to keep records will be an offence. 

It is not yet known when this measure will come into force.