Holiday allowance calculator
In the UK, the employer:
- Must not round down holiday entitlement, it can only be rounded up
- Can include public holidays as part of statutory entitlement
- Must pay an employee during any period of absence that is part of their statutory leave entitlement
Further guidancehttps://www.gov.uk/holiday-entitlement-rights https://beta.acas.org.uk/holiday-entitlement
UK Statutory Entitlement
In the UK all full time workers are entitled to a minimum of 5.6 weeks (28 days) paid holiday per year. This is known as "Statutory entitlement".
Public holidays can be included as part of that 28 days.
Leaving part way through a year
If an employee leaves part way through a leave year they are entitled to part of their statutory entitlement based on how much of the leave year they are employed by the employer
Part time workers
Any employee who works less than 5 days per week is regarded as part-time. Although they are still entitled to 5.6 weeks of annual leave, this will amount to fewer than 28 days.
The 28 days is pro-rates according to how many days per week they work. For example, an employee who works 3 days per week will earn 3/5ths of 28 days. 16.8 days.
More than statutory leave
Of course employers can choose to offer more than statutory leave and this is very common.
The rules that apply to statutory leave do not apply to the additional. For example an employee may need to be employed for a certain duration before being entitled to the additional allowance.
Upper limit of statutory leave
The upper limit of statutory leave is also 5.6 weeks. So although it can be pro-rated downwards for employees working less than 5 days per week, it does not increase for those working 6 or 7 days. For those workers, statutory leave will stay at 5.6 weeks.
Carry forward of annual leave is normally a contractual provision agreed between employee and employer.
The only statutory obligation to allow an employee to carry leave forward into the next year is when sickness or maternity prevents the employee from taking their entitlement. In this case a maximum of 20 days can be carried forward.
Starting part way through a year
If an employee starts part way through a leave year they are only entitled to part of their statutory entitlement. Their entitlement will be a pro-rata based on how much of the leave year is left.
The excellent gov.uk website provides more detailed guidance on Holiday pay and emploment rights.