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Holiday Pay

Holiday pay calculations will see new regulations effective from 1 April 2024. Part-time and irregular-hour workers will have their holiday entitlement accrue at 12.07% of hours worked per pay period. Employers can opt to pay holiday pay when taken or include it in employees’ regular salaries (rolled-up holiday pay), with the latter based on 12.07% of income for the relevant pay period. Employers must itemise the holiday portion on employees’ payslips. These changes apply to holiday years starting on or after 1 April 2024.