How holiday builds up for irregular hours
For leave years starting on or after 1 April 2024, irregular-hours and part-year workers in England, Scotland and Wales build up holiday as they work (Working Time Regulations 1998, regulation 15B):
- 12.07% of the hours worked in each pay period is added on the last day of that period.
- Round each period on its own. Part of an hour under 30 minutes counts as nothing. 30 minutes or more counts as a whole hour.
- Stop at 28 days of statutory leave in a leave year. The law says 28 days and does not turn that into hours; the calculator counts a day as the usual working day you enter.
- Take off what they have used. What is left is theirs to take, from the next pay period on.
Where does 12.07% come from? 5.6 weeks of holiday out of the 46.4 weeks left in a year for working: 5.6 ÷ 46.4 = 0.1207. Our guide to zero-hours holiday explains the background.
Worked examples
| Hours in the pay period | 12.07% | Holiday built up |
|---|---|---|
| 30 hours in a week (the GOV.UK example) | 3.62 hours (3h 37m) | 4 hours: 37 minutes rounds up |
| 17.5 hours in a week | 2.11 hours (2h 7m) | 2 hours: 7 minutes is dropped |
| 120 hours in a month | 14.48 hours (14h 29m) | 14 hours: 29 minutes is dropped |
| 125 hours in a month | 15.09 hours (15h 5m) | 15 hours |
Over four weekly pay periods of 30, 12, 0 and 25 hours, the worker builds up 4 + 1 + 0 + 3 = 8 hours. That is the example already filled in above. If they have taken 6 hours of holiday this leave year, 2 hours are left.
Rolled-up holiday pay
For the same workers, you can pay holiday as it is earned instead of when it is taken: a 12.07% uplift on their pay for work done in each pay period (regulation 16A). The rules:
- Pay it at the same time as the pay for the work.
- Show it on the payslip as its own amount.
- Work it out on all the pay that counts towards a week’s pay, not only the basic hourly rate.
- It is only for irregular-hours and part-year workers. For regular-hours staff, full or part time, holiday pay cannot be included in the hourly rate.
Example: 30 hours at £12.50 is £375 of pay. 12.07% of £375 is £45.26 of rolled-up holiday pay on that payslip. The worker still takes their holiday hours; that time off is not paid again.
If you do not roll it up, pay holiday when it is taken, at the worker’s average pay over the previous 52 weeks in which they were paid (GOV.UK, holiday pay).
Before 1 April 2024, and other cases
- For a leave year that began on or before 31 March 2024, the older rules applied until it ended. GOV.UK’s holiday entitlement calculator estimates those years from average days or hours.
- While a worker is off sick or on statutory leave such as maternity leave, holiday still builds up: 12.07% of their average weekly hours over the 52 weeks before, for each week they are off (regulation 15C).
- Staff on fixed part-time hours are not irregular-hours workers. Use the pro-rata holiday calculator for them.
- From 6 April 2026, employers must keep records of annual leave and holiday pay for 6 years. See our holiday record-keeping guide.
Sources
- Working Time Regulations 1998, regulation 15B (12.07%, rounding, 28-day cap) and regulation 16A (rolled-up pay)
- GOV.UK: calculate leave entitlement and GOV.UK: holiday pay