Simplifying holiday entitlement and holiday pay calculations
How holiday pay and entitlement has changed from 1 January 2024.
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This guidance sets out forthcoming changes to the Working Time Regulations which will affect:
- irregular hours workers and part-year workers
- accrual of COVID-19 carryover of leave
- rates of holiday pay and annual leave
- rolled-up holiday pay
Updates to this page
Last updated 1 April 2024 + show all updates
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Changes highlight reforms applying to leave years beginning on or after 1 April 2024. Removed sections on Covid-19 carryover of leave as these do not apply to leave years after 31 March 2024. Amended examples for clarity purposes.
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First published.