Every UK worker is entitled to at least 5.6 weeks of statutory annual leave per year (28 days for a five-day-week worker) under the Working Time Regulations 1998, regulation 13. For irregular-hours and part-year workers, leave accrues at 12.07% of hours worked in each pay period — a method introduced by the Working Time (Amendment) Regulations 2023, in force from 1 April 2024. Holiday continues to accrue in full during sickness absence and statutory family leave. Untaken leave accrued during sick leave can be carried forward for up to 18 months from the end of the leave year. Updated June 2026.
Source: Working Time Regulations 1998, reg.13–15B (as amended by Working Time (Amendment) Regulations 2023); acas.org.uk/annual-leave.
What the law says
Statutory annual leave is governed by the Working Time Regulations 1998 (WTR), regulations 13 to 15B. The WTR implement the EU Working Time Directive into UK domestic law and have been amended several times — most recently by the Working Time (Amendment) Regulations 2023 (SI 2023/1199), which introduced the 12.07% accrual method for irregular-hours and part-year workers from 1 April 2024.
The basic entitlement is 5.6 weeks per leave year:
- Regulation 13 grants four weeks (the EU-derived element).
- Regulation 13A grants an additional 1.6 weeks (the domestic UK element).
Workers can agree with their employer to carry the domestic element forward but cannot reduce or opt out of the four-week EU-derived entitlement. Source: gov.uk/holiday-entitlement-rights.
How accrual works for regular-hours workers
For workers with fixed, regular hours, the 5.6 weeks of leave is the annual entitlement — it does not strictly accrue day by day within the year. On the first day of the leave year, the full entitlement is available.
In practice, this means:
- A worker who starts mid-year is usually entitled to a pro-rated share of the annual entitlement for the remaining leave year.
- An employer may have a policy of pro-rating entitlement in the first and last leave years.
- Statutory entitlement cannot be less than 5.6 weeks on a pro-rated basis.
For a five-day-week worker: 5.6 weeks = 28 days per year. For a three-day-week worker: 5.6 weeks = 16.8 days per year (three days × 5.6 weeks).
Source: WTR 1998, reg.13–13A; acas.org.uk/annual-leave.
How the 12.07% method works for irregular-hours workers
From 1 April 2024, the Working Time (Amendment) Regulations 2023 introduced regulation 15B — a statutory accrual method for irregular-hours workers and part-year workers.
Who qualifies?
- Workers whose hours vary significantly from week to week.
- Workers who only work part of the year (e.g. term-time workers, casual workers).
How it works:
- Holiday accrues at 12.07% of hours worked in each pay period.
- 12.07% is derived from the 5.6-week entitlement as a fraction of the remaining working weeks in a year: 5.6 ÷ (52 − 5.6) = 12.07%.
- The employer must calculate accrued leave at the end of each pay period and credit it to the worker's leave balance.
Holiday pay for irregular-hours workers must reflect average earnings over the previous 52 weeks (only weeks in which the worker was paid count; weeks with no pay are excluded). Source: WTR 1998, reg.15B; acas.org.uk/annual-leave.
Holiday accrual during sick leave
Workers continue to accrue their full 5.6 weeks of statutory annual leave during periods of sick leave. This right was established by the European Court of Justice (Stringer v HMRC [2009]) and is now part of UK domestic law.
Carry-over during sickness: If a worker is unable to take their annual leave due to illness, they are entitled to carry the untaken leave into the following leave year. This carry-over right extends to the full 5.6 weeks where sickness prevented the leave being taken. The carried-over leave must be taken within 18 months from the end of the leave year in which it accrued.
If a worker has been on long-term sick leave spanning more than one leave year, they can accumulate up to two leave years' worth of entitlement (subject to the 18-month limit). Source: WTR 1998, reg.13–13A; acas.org.uk/annual-leave.
Holiday accrual during family leave
Statutory maternity, paternity, adoption and shared parental leave: A worker on any form of statutory family leave continues to accrue their full statutory annual leave entitlement throughout the leave period. Leave accrued during maternity leave should be taken on return to work or may be carried over by agreement.
Holiday pay during and around family leave: Workers are also entitled to the benefit of any general pay increases or contractual improvements to holiday pay awarded during their leave period.
Source: WTR 1998, reg.13; ERA 1996, s.80A (as amended by ERA 2025); acas.org.uk/annual-leave.
Holiday pay: what rate applies
Holiday pay must reflect "normal remuneration" — not just basic contractual pay. Following the Supreme Court's decision in Harpur Trust v Brazel [2022] (for regular workers) and the subsequent 2024 WTR amendments (for irregular-hours workers), the correct holiday pay rate must include:
- Regular overtime (voluntary or compulsory).
- Commission that forms part of normal remuneration.
- Shift premium payments that are regularly paid.
For regular-hours workers: Holiday pay is based on average weekly earnings over the previous 52 paid weeks. For irregular-hours workers: Also based on the 52-week reference period (excluding unpaid weeks).
Source: WTR 1998, reg.16; acas.org.uk/annual-leave.
Holiday on termination
On leaving employment, a worker is entitled to be paid for all accrued but untaken statutory annual leave. The payment must be calculated at the correct rate (normal remuneration, as above). An employer cannot require a worker to forfeit untaken leave without pay — this would be an unlawful deduction from wages under Employment Rights Act 1996, s.13.
For calculation, see also zero-hours contract holiday rights and holiday pay for irregular hours workers.
Calculate your annual leave entitlement
Use the free annual leave calculator to calculate your statutory holiday entitlement based on your working pattern. Covers both standard and 12.07% irregular-hours methods.
Frequently asked questions
See the FAQ below. For specific queries about annual leave during absence, contact ACAS or call the ACAS helpline on 0300 123 1100.
Back to annual leave rights.