What is the minimum holiday entitlement in the UK?

The statutory minimum holiday entitlement in the UK is 5.6 weeks per year under the Working Time Regulations 1998. For a standard 5-day week this equals 28 days, which includes the 8 public bank holidays. Part-time workers receive the same entitlement on a pro rata basis, for example, a worker doing 3 days per week receives 5.6 × 3 = 16.8 days of paid holiday per year.

What is the 12.07% holiday pay method?

The 12.07% method was historically used for casual and zero-hours workers: it is calculated as 5.6 weeks of leave divided by 46.4 weeks of work (52 minus 5.6) = 12.07%. Employers would accrue holiday pay at this rate per hour worked. However, from April 2024 this was largely replaced by the 14.54% method for irregular hours workers under the 2023 amendment to the Working Time Regulations, although 12.07% may still appear in some legacy contracts.

What is 14.54% holiday pay and when does it apply?

The 14.54% accrual method was introduced for irregular hours and part-year workers from 1 April 2024 under the Working Time (Amendment) Regulations 2023. It is calculated as 5.6 weeks ÷ 38.53 working weeks in a reference period = 14.54%. Employers must now accrue holiday pay at 14.54% of hours worked in each pay reference period for qualifying workers, rather than using the old 12.07% method.

How is holiday pay calculated for zero hours contracts?

For zero-hours contract workers classed as irregular hours workers, holiday pay accrues at 14.54% of the hours worked in each pay reference period under the 2023 regulations. For example, if a worker works 100 hours in a period, they accrue 14.54 hours of holiday pay. This can be paid as a rolled-up addition to each pay packet (at the rate of 14.54%) or saved and paid when leave is taken.

How do I calculate holiday pay for a leaver?

When an employee leaves, they are entitled to be paid for any accrued but untaken holiday in their final pay period. The amount is calculated by multiplying their remaining holiday entitlement by their daily rate of pay. Daily rate is typically annual salary ÷ 260 working days. For zero-hours leavers, it is the accrued holiday hours (at 14.54%) multiplied by their hourly rate. This is taxable income paid through PAYE.

Is holiday pay the same as normal pay?

Yes, holiday pay must equal your normal pay, not just your basic salary. Under Working Time Regulations and following the ruling in Bear Scotland v Fulton [2014] and subsequent cases, holiday pay must include regular voluntary overtime, commission payments and regularly paid allowances. Paying only basic salary during holiday is unlawful. The pay reference period for calculating normal pay is the 52 weeks preceding the leave.

Updated 6 April 2026

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Minimum entitlement under Working Time Regulations 1998. Contractual holiday above statutory minimum not included. Always verify with ACAS or a qualified adviser.

How to Calculate Holiday Pay

Quick Answer: UK workers are entitled to 5.6 weeks of paid holiday per year under the Working Time Regulations 1998. For a standard 5-day week, that is 28 days. Holiday pay must be paid at your normal rate of pay, including regular overtime, commission and allowances per the Supreme Court ruling in Flowers v East of England Ambulance Trust.

Statutory Holiday Entitlement

The statutory minimum holiday entitlement in the UK is 5.6 weeks per year. For full-time employees working a 5-day week, this equals 28 days (including the 8 public bank holidays unless your contract gives these in addition). Part-time workers receive their entitlement pro rata to the days they work each week.

Formula

Annual Leave = 5.6 weeks × working days per week | Holiday Pay (zero hours) = hours worked × 14.54%

5-day week: 5.6 × 5 = 28 days | 100 hrs worked: 100 × 14.54% = 14.54 hrs holiday pay

Worked Example: Part-time (3 days/week)

Full-time entitlement28 days (5.6 × 5)

Part-time entitlement5.6 × 3 = 16.8 days

Daily rate (£25,000 / 260 days)£96.15

Holiday pay per day£96.15

Total annual holiday pay£1,615.38

Holiday pay must reflect normal remuneration including regular overtime and commission (Workers v Bear Scotland [2014]).

The 12.07% vs 14.54% Method

The 12.07% method was historically used for casual and zero-hours workers. It derives from dividing 5.6 weeks of leave by 46.4 weeks of work (52 − 5.6 = 12.07%). This meant employers accrued 12.07p of holiday pay for every £1 of pay earned. However, from 1 April 2024, the Working Time (Amendment) Regulations 2023 replaced this with the 14.54% method for irregular hours and part-year workers. The new rate is calculated as 5.6 weeks ÷ 38.53 weeks in the relevant reference period. Where a worker is on a fixed contract with predictable hours, a simple days-based calculation (5.6 × days per week) remains appropriate.

Zero Hours Contract Holiday Pay

For zero-hours workers classified as irregular hours workers under the 2023 Regulations, holiday pay accrues at 14.54% of the hours worked in each pay reference period. For example, a worker who works 80 hours in a month accrues 80 × 14.54% = 11.63 hours of holiday pay. This can be paid as rolled-up holiday pay in each pay packet (shown separately on the payslip) or accumulated and paid when leave is actually taken.

Frequently Asked Questions

UK workers are entitled to 5.6 weeks of paid holiday per year under the Working Time Regulations 1998. For a 5-day week this is 28 days. Holiday pay must be paid at your normal rate of pay, including regular overtime, commission and regular allowances, not just basic pay. The Supreme Court ruling in Flowers v East of England Ambulance Trust confirmed that voluntary overtime must be included if it is sufficiently regular.