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Holiday entitlement calculator, including the 12.07% rule

Work out statutory annual leave for regular and part-time staff, accrual for irregular-hours and part-year workers, rolled-up holiday pay and what a leaver is owed. Every step is shown, with the regulation behind it.

Figures checked 15 October 2026 · England, Wales and Scotland

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Optional, to see the entitlement in hours.

Statutory leave a year
28 days

5 days × 5.6 weeks

  • •Bank holidays can count towards this unless the contract says they are extra.
  • •A contract can give more, never less. Pay for the first 4 weeks must include regular overtime and commission.

How it is worked out

Regular and part-time workers get 5.6 weeks' paid leave a year: 4 weeks under reg 13 and 1.6 weeks under reg 13A of the Working Time Regulations 1998, capped at 28 days. A five-day week gives 28 days, a three-day week 16.8 days.

Irregular-hours and part-year workers (leave years starting on or after 1 April 2024) build up leave at 12.07% of the hours they actually work in each pay period (reg 15B). 12.07% is 5.6 weeks of holiday divided by the 46.4 weeks a year a full-time worker is at work. Who counts is set out in reg 15F: paid hours that are wholly or mostly variable, or a contract that only requires work for part of the year with unpaid weeks off.

For those workers only, you may pay rolled-up holiday pay: 12.07% on top of each period's pay, shown separately on the payslip (reg 16A).

Leavers are paid for the share of the year's statutory leave they have earned and not taken, plus leave carried over (reg 14). The contract cannot reduce that payment. In the first year, reg 15A limits how much leave can be taken each month, but it does not reduce the payment on leaving.

Converting days into hours for a regular worker uses GOV.UK's practical method: the average working day multiplied by the days of leave. The regulations themselves speak in weeks.

Holiday pay is based on the average of the last 52 paid weeks, including regular overtime and commission for the first 4 weeks (reg 16). Employers must keep records showing compliance with the holiday rules for six years, and failing to do so is already a criminal offence (reg 16B, in force 6 April 2026). The Fair Work Agency takes over enforcement in 2027, but the duty applies now.

Worked example

Sam works zero hours on a monthly payroll. In March she works 68 hours: 68 × 12.07% = 8.21, which rounds to 8 hours of holiday. If you use rolled-up holiday pay and her March pay is £860, you add £103.80 as a separate payslip line.

Questions employers ask

+How much holiday is a full-time employee entitled to?

5.6 weeks a year. For someone working five days a week that is 28 days, and bank holidays can be included in it. The statutory entitlement is capped at 28 days, so a six-day worker still gets 28 days unless the contract gives more (Working Time Regulations 1998, regs 13 and 13A).

+How do I work out holiday for a part-time employee?

Multiply the days they work each week by 5.6. Three days a week gives 16.8 days. If they work different hours on different days, it is fairer to work in hours: 5.6 times their weekly hours.

+What is the 12.07% holiday rule?

For leave years starting on or after 1 April 2024, irregular-hours and part-year workers build up holiday at 12.07% of the hours they actually work in each pay period (reg 15B). Each period's figure is rounded: under 30 minutes is ignored, 30 minutes or more counts as a full hour.

+Who counts as an irregular-hours worker?

Someone whose paid hours in each pay period are wholly or mostly variable under their contract, such as a zero-hours worker. A part-year worker is someone required to work only part of the year, with unpaid weeks when they do not work, such as term-time staff (reg 15F). A fixed rota of set hours is not irregular.

+Is rolled-up holiday pay legal now?

Yes, but only for irregular-hours and part-year workers, for leave years starting on or after 1 April 2024. You pay 12.07% on top of their pay each period and show it as a separate line on the payslip (reg 16A). It is still not allowed for regular-hours staff.

+How much holiday pay is owed when someone leaves?

Their statutory entitlement for the leave year multiplied by the proportion of the year worked, plus any statutory leave carried over, minus leave already taken (reg 14). That statutory amount must be paid in full: the contract cannot reduce it. The contract can only set the rate for leave above the statutory minimum, and leave taken in excess can be recovered only if a written term agreed in advance allows it.

+Does the first-year accrual rule reduce holiday pay on leaving?

No. In the first year of employment, reg 15A limits how much leave a worker can take each month as it builds up. It does not reduce the payment for untaken leave when they leave, which is worked out under reg 14.

+What pay should holiday pay be based on?

For the first 4 weeks, and for all leave of irregular-hours and part-year workers, normal pay: that includes regular overtime, commission and payments linked to seniority or qualifications. It is averaged over the last 52 paid weeks, skipping unpaid weeks, looking back no more than 104 weeks (reg 16). The extra 1.6 weeks can be paid at basic pay.

+Do I have to keep holiday records?

Yes. Since 6 April 2026, employers must keep records adequate to show they have complied with holiday entitlement and holiday pay rules, and keep them for six years (Working Time Regulations 1998, reg 16B, added by the Employment Rights Act 2025, s35). Failing to do so is already a criminal offence. Separately, the Fair Work Agency is due to take over enforcing holiday pay in 2027.

Sources

This calculator gives a general estimate based on the law and statutory figures in force on 15 October 2026 for England, Wales and Scotland. It is not legal advice and does not take account of your contract, your policies or any special circumstances. Contractual terms can give more than the statutory minimum, never less. Northern Ireland has its own rules and limits and is not covered. Nothing you enter is stored or sent anywhere: the sums are done in your browser.