For leave years starting on or after 1 April 2024, irregular-hours and part-year workers accrue holiday at 12.07% of hours worked, and holiday pay can be rolled up into each payslip.
Under the Working Time Regulations as amended by SI 2023/1426, a worker is an irregular-hours worker if the paid hours they work in each pay period are "wholly or mostly variable" under their contract. A part-year worker is contracted to work only part of the year, with unpaid periods of at least a week. Bank staff and carers paid only for the shifts they pick up can fall into the first group.
For leave years starting on or after 1 April 2024, holiday accrues at 12.07% of the hours worked in each pay period. A carer who works 120 hours in a month accrues 14.48 hours of holiday.
Regulation 16A lets the employer pay holiday pay "by way of a 12.07% uplift to the worker's remuneration for work done". It must be paid at the same time as the pay for the work. For the carer above, the uplift is £184.09 on £1,525.20 of pay.
A worker paid this way who goes on sick leave or statutory leave must be paid, each pay period, the average holiday pay they received over the relevant period before the leave (regulation 16A(4) and (5)).
Every hour of care delivered by an irregular-hours worker carries 12.07% of holiday pay on top, plus employer National Insurance on pay above the £5,000 secondary threshold. Our care staffing cost calculator includes both.
We set up payroll by contract type, apply accrual or rolled-up holiday pay to the staff it covers, and check holiday costs in your hourly rates.
No. Regulation 16A covers holiday accrued under regulation 15B, which applies to irregular-hours and part-year workers.
A worker on sick leave or statutory leave who was paid rolled-up holiday pay is paid, each pay period, the average holiday pay they received over the relevant period, under regulation 16A(4) and (5).
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